Article 15 of the "Interim Provisions on Wages" issued by the Ministry of Labor stipulates that the employer shall not deduct the wages of workers. Under any of the following circumstances, the employer may withhold the wages of the workers.
(1) Personal income tax withheld and remitted by the employer.
(2) All insurance expenses withheld and remitted by the employer and borne by the employees.
(3) alimony and maintenance expenses required to be withheld by the court's judgment or ruling.
(four) other expenses that can be deducted from the wages of workers as stipulated by laws and regulations.
Article 16 of this regulation also stipulates that if the employer suffers economic losses due to the laborer's own reasons, the employer may require the laborer to compensate for the economic losses according to the stipulations of the labor contract. Economic loss compensation can be deducted from the employee's salary, but the monthly deduction shall not exceed 20% of the employee's monthly salary. If the deducted surplus wage is lower than the local monthly minimum wage, it shall be paid according to the minimum wage. The above-mentioned deduction of wages of workers shall not be regarded as deduction of wages.
In addition, according to the relevant regulations of the Ministry of Labor, the salary reduction under the following circumstances does not belong to wage deduction.
(1) National laws and regulations have clear provisions.
(2) clearly stipulated in the labor contract signed according to law.
(3) It is clearly stipulated in the factory rules and regulations formulated by the employer according to law and adopted by the workers' congress.
(4) The total wages of enterprises are related to economic benefits. When economic benefits go down, wages must go down, but the wages paid to workers shall not be lower than the local minimum wage.
(5) Wages shall be reduced accordingly due to reasons such as employees' vacation.
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