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Getting Paid Correctly

Lawful and Unlawful Paycheck Deductions

Required, permitted with your consent, or unlawful. Most disputed deductions sit in the third category and are never challenged.

Short answer

Taxes and court-ordered garnishments are required. Deductions for benefits you elected are lawful with authorisation. Deductions primarily for the employer's benefit — cash shortages, breakages, uniforms, tools — may not reduce your pay below the minimum wage or cut into overtime under federal law, and many states prohibit them outright or require written consent for any deduction.

The three categories

Required. Federal, state and local taxes, Social Security and Medicare, and court-ordered garnishments and support orders.

Permitted with authorisation. Health premiums, retirement contributions, union dues where applicable, and voluntary items you signed up for. The authorisation should be specific and in writing.

For the employer’s benefit. Till shortages, breakage, walkouts, damage to equipment, required uniforms and tools. These are the disputed ones.

The federal floor

A deduction in the third category cannot take you below the minimum wage in that workweek, and cannot reduce overtime pay at all. So a $50 till shortage deducted from someone earning close to the minimum is unlawful for whatever portion drops them under it.

Uniform costs are the most common example. If a required uniform’s cost pushes you below the minimum for the week, the employer must bear it.

States go considerably further

Many require written authorisation for any deduction not required by law, and several prohibit shortage and breakage deductions entirely regardless of your wage level. A signed blanket consent in a handbook is frequently not enough where a specific written authorisation is required.

What to check on your own stub

Every deduction should be identifiable and traceable to something you agreed to or something the law requires. An unexplained line, a deduction that appears without notice, or one that changes without a corresponding election is worth a question in writing.

The exempt employee twist

For salaried exempt staff, improper deductions can destroy the overtime exemption altogether, sometimes for an entire group of employees. So a deduction that looks like a small dispute can carry a much larger consequence for the employer than for you.

Common questions

Can my employer deduct for a cash shortage?

Not below the minimum wage or out of overtime under federal law, and many states prohibit it outright regardless of your wage level.

What about uniforms and tools?

They are for the employer's benefit, so their cost may not push your pay below the minimum wage for that workweek.

Does a handbook signature count as consent?

Often not. Several states require a specific written authorisation for each deduction rather than a blanket acknowledgement.

Which deductions are always allowed?

Taxes, Social Security and Medicare, and court-ordered garnishments and support orders.

Why do deductions matter for salaried staff?

Improper deductions can destroy the overtime exemption, sometimes for a whole group, which is a far larger consequence than the deduction itself.

CS

Cherisse Skeete

Enrolled Agent · payroll, withholding and the tax side of pay

Cherisse Skeete is an Enrolled Agent, federally licensed to represent taxpayers before the IRS, with an accounting degree and a bookkeeping practice serving small employers. She writes the parts of this site where the tax treatment is the answer: what actually comes out of a paycheck and why, how contractor and employee status changes what you owe, and what a retirement match or an equity grant is worth after tax.

She does not write the wage-and-hour or employment-law pages. An EA is a tax credential and we do not stretch it past that.

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