Commentary

(4) Deductions required or authorised by statutory provision

Division BI Pay
| Commentary

(4) Deductions required or authorised by statutory provision

| Commentary

(4)     Deductions required or authorised by statutory provision

The final situation in which an employer is permitted to make a deduction under ERA 1996 s 13(1) is where the deduction is 'required or authorised to be made by virtue of a statutory provision'. Typical examples of deductions authorised by statute include PAYE deductions in respect of income tax and National Insurance contributions and attachment from earnings orders under the Attachment of Earnings Act 1971.

An example of an occasion where this provision was overlooked can be found in Eastern Eye (Plymouth) Ltd v Hassan and Singh

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