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1 | Jurisdiction | Permitted Deductions | Prohibited Deductions | Consent Requirements | Penalties | ||||||||||||||||||||||
2 | Federal | The FLSA permits an employer to make certain deductions from an employee's pay as long as the employee agrees to them. | Deductions that reduce an employee's net pay below the required minimum wage or overtime pay are generally prohibited, with some exceptions. | Employee consent is required before an employer can make pay deductions. | See Liability | ||||||||||||||||||||||
3 | Alabama | Deductions authorized by federal or state law (e.g., for taxes) are permitted. | Mandatory deductions for union dues, fees or any other charges paid to a labor union or labor organization that are a condition of employment or continued employment are prohibited. | N/A | N/A | ||||||||||||||||||||||
4 | Alaska | The following deductions are permitted: • Deductions authorized by state or federal law; • Deductions for medical, welfare and pension benefits; • Deductions to pay creditors, donees or other third parties; • Deductions to reimburse the employer for transportation from the place of hire to the place of employment; • Effective July, 28, 2023, an amount from an employee's minimum wage or overtime pay to reimburse the employer for the reasonable cost of providing board or lodging, if: • The board or lodging is customarily furnished by the employer; • The cost to the employee to use the board or lodging is reasonable (i.e., $20 per day or less) and without profit to the employer; • The employer has provided the employee with prior written notice that: • Includes a basic description of the board or lodging; • States the amount to be deducted weekly for the board or lodging; and • States that the employee's acceptance of the board or lodging deduction is voluntary; and • The employee has provided a signed and written acceptance of the board or lodging and the deduction. • Security deposits to ensure the return, clean and in a state of good repair, of employer-issued uniforms or equipment, provided deductions are based on written agreements, employees' total deposits do not exceed the cost of the item, and deductions do not reduce employees' pay to below the minimum wage or reduce employees' overtime compensation below one and one-half times the contractual rate of pay. | The following deductions are prohibited: • Deductions for customer checks that are returned due to insufficient funds or any other reason; • Deductions for customers' non-payment for goods or services due to theft or credit default; • Deductions for cash or cash register shortages, unless the employee admits to stealing the shortage amount; • Deductions for lost, missing, or stolen property, unless the employee admits to having personally taken the items; • Deductions for damage or breakage costs, unless clearly due to the employee's willful conduct and the employee acknowledged responsibility in writing; and • Deductions that reduce an employee's wages below minimum wage or reduce an employee's overtime pay due. | A written agreement between the employer and employee is generally required. | An employer that makes deductions from an employee's pay but fails to remit the amounts deducted as required is guilty of a misdemeanor, punishable by fines ranging from $100 to $500 and/or imprisonment for at least 60 days or more than six months; each violation is a separate offense. | ||||||||||||||||||||||
5 | Arizona | The following deductions are permitted: • Deductions permitted under federal or state law; • Deductions authorized by an employee in a prior written agreement; and • Deductions when there is a reasonable good-faith dispute over the amount due, including counterclaims, debts, reimbursements, recoupment, or set-off asserted by an employer against an employee. | Deductions for costs associated with items such as (but not limited to) uniforms, cash or inventory shortages or losses, spoilage or breakage, or fines for penalties for lateness, misconduct or quitting without notice that reduce an employee's wages below the minimum wage or reduce overtime pay are prohibited. | Written, revocable authorization from the employee is required. Deductions may not continue past the expiration date in the revocation unless their purpose is to resolve a debt or obligation to the employer or they are required by a court order. Deductions for political purposes may not be made without annual written or electronic employee authorization. A deduction may not be made from an employee's paycheck for multiple purposes unless the employer obtains a statement from each entity to which the deductions are paid that indicates the payment is not used for political purposes or a statement that indicates the maximum percentage of the payment that is used for political purposes. An employer may not deduct any payment beyond that specified for nonpolitical purposes without the annual written or electronic permission of the employee. | An employer that fails to pay an employee may be sued by the employee. The employee may recover triple damages or file a wage claim (limited to $5,000) with the Industrial Commission. An employer that makes deductions for political purposes without employee consent may be liable for a $10,000 civil penalty for each violation. | ||||||||||||||||||||||
6 | Tucson | N/A | Effective April 1, 2022, deductions that would bring an employee's pay to less than minimum wage, including but not limited to amounts deducted for employer-provided meals and damaged, lost or spoiled goods, are prohibited. | N/A | N/A | ||||||||||||||||||||||
7 | Arkansas | The following deductions are permitted: • Deductions required or permitted by federal or state law (e.g., for income and FICA taxes, health or pension benefits); • Deductions of up to $0.30 an hour for board, lodging, apparel or other items actually furnished to, and for the benefit of, an employee (e.g., protective uniforms); and • Deductions for spoilage, breakage, cash shortages, inventory shortages or penalties for lateness, misconduct or quitting without notice, provided they do not reduce the employee's pay below the minimum wage. | The following deductions are prohibited: • Deductions that reduce an employee's pay below minimum wage; • Deductions to pay for the employer's unemployment insurance contributions; and • Deductions prohibited under a collective bargaining agreement applicable to the employee. | N/A | An employer that fails to pay an employee the full amount of pay due is guilty of a misdemeanor, with fines ranging from $50 to $500 per offense. | ||||||||||||||||||||||
8 | California | The following deductions are permitted: • Deductions authorized by federal or state law (e.g., for taxes); • Deductions to cover insurance premiums, hospital or medical dues, or health and welfare or pension plan contributions; • Deductions to recover advances against commissions; • Deductions from a final check for the cost of employer-required uniforms or tools, provided the employee did not return the item to the employer; and • Other deductions that do not amount to a rebate or deduction for the standard wage agreed on in a collective bargaining agreement. | The following deductions are prohibited: • Deductions for cash shortages, breakage and loss of equipment, unless the employee acted dishonestly or willfully, or was grossly negligent; • Deductions representing tips an employee receives; • Deductions for lateness ( limited to 30 minutes if the employee is less than 30 minutes late; deductions for longer than 30 minutes must be proportional to the time not worked); and • Deductions for the cost of a medical examination that is requested or required by the employer or a prospective employer or required by law. | Written authorization from the employee is generally required. | An employer that unlawfully makes deductions from wages may be liable for a civil penalty equal to $100 for the first violation, $200 for the second and subsequent violations, and an additional penalty equal to 25% of the amount unlawfully deducted. An employer that willfully or with intent to defraud fails to remit permitted deductions to the proper fund may be fined up to $1,000 and/or imprisoned for up to one year if the outstanding amount exceeds $500. All other violations are punishable as a misdemeanor. | ||||||||||||||||||||||
9 | Colorado | The following deductions are permitted: • Deductions required by federal, state or local law, including (but not limited to) taxes, garnishments or other court-ordered deductions; • Deductions for union dues, contributions into an automatic enrollment employee retirement plan, loans, advances, and goods, services, equipment or property provided to an employee; • Deductions to cover the replacement cost of a shortage due to an employee's theft, if the employer files a report with the proper law enforcement agency and the employee is found guilty; • Revocable deductions for hospitalization and medical insurance, other insurance, savings plans, stock purchases, supplemental retirement plans, charities and deposits to financial institutions; and • Deductions for the amount of money or the value of property that a terminated employee fails to repay or return to the employer as provided by the terms of a mutual agreement and subject to certain procedures, if the employee was entrusted during employment with the collection, disbursement or handling of the money or property. Effective January 1, 2023, within 10 days after the termination, the employer must provide notice to the employee before making a pay deduction for the amount of money or the value of the property not paid or returned. The notice must include: • A written accounting specifying the amount of money or specific property that the employee failed to pay or return; • The replacement value of the property; and • To the extent known, when the money or property was provided to the employee and when the employer believes the employee should have paid the money or returned the property to the employer. • If the employee repays the money or returns the property within 14 days after the employer provides the required notice, the employer then has 14 days within which it must pay back the amount deducted to the employee. | Deductions that reduce an employee's pay below the minimum wage are prohibited. | Written authorization from the employee is generally required. | An employer that wrongfully deducts an amount from an employee's wages to cover the replacement cost of a shortage due to the employee's theft is liable for the amount wrongfully deducted plus interest if the employee is found not guilty. If the employer also acted in bad faith, the employer is liable for triple the amount of wages owed. | ||||||||||||||||||||||
10 | Connecticut | The following deductions are permitted: • Deductions for medical, surgical or hospital care or service; • Deductions for contributions attributable to automatic enrollment in a retirement plan described in Internal Revenue Code §§ 401(k), 403(b), 408, 408A or 457; • Deductions authorized by state or federal law (e.g., for taxes, or for uniforms or facilities under the FLSA); and • Deductions authorized by the employee in writing (e.g., loans, employee purchases, credit union payments and advances on fringe benefits). | Deductions to reimburse an employer for a loss or shortage attributable to a customer are prohibited. | Written authorization from the employee is required on a form approved by the Labor Commissioner. | An employer that fails to make payments to an employee welfare fund may be liable for twice the full amount of wages, costs and attorney fees. An employer that makes deductions from employees' pay for group health insurance but fails to procure the insurance may be liable for benefits to the same extent as the insurer, hospital, or medical provider; officers that willfully fail to procure coverage may be personally liable for the coverage. | ||||||||||||||||||||||
11 | Delaware | The following deductions are permitted: • Deductions allowed by federal law (e.g., for uniforms or facilities under the FLSA); • Deductions for medical, surgical or hospital care or services; and • Deductions an employee authorizes in writing for a lawful purpose. | Deductions for cash or inventory shortages, damaged property or for failure to return the employer's property are prohibited. | Written authorization from the employee is generally required. | An employer that fails to pay wages as required may be liable for a civil penalty ranging from $1,000 to $5,000 per violation. | ||||||||||||||||||||||
12 | District of Columbia | The following deductions are permitted: • Deductions specifically authorized by law or a court order; • Deductions for lodging not exceeding 80% of the rental value of the lodging; and • Deductions for meals not exceeding $2.12 per meal (one meal allowance per four-hour shift; two meal allowances for more than four hours of work). | Deductions for cash shortages, breakages, walkouts, mistakes on a customer's check, fines or assessments and similar charges are prohibited if they would reduce an employee's wages below the minimum wage. | N/A | An employer that violates the wage payment provisions is guilty of a misdemeanor, punishable by fines of up to $300 and/or imprisonment for up to 30 days for the first offense and by fines of up to $1,000 and/or imprisonment for up to 90 days for subsequent offenses. An employer may also be liable for an administrative penalty ranging from $300 to $500. | ||||||||||||||||||||||
13 | Florida | Labor pools: Deductions may be made for the fair market value or the actual cost, whichever is less, of items made available for purchase by day laborers, and the reasonable costs to transport day laborers to and from a worksite (up to $1.50 each way). | Labor pools: Deductions may not be made for paycheck-cashing costs, or for safety equipment, clothing, accessories or other items required by the nature of the work (unless the laborer willfully fails to return an item).Farm labor contractors: Deductions for tools, equipment, transportation, or recruiting fees that are for the employer's benefit are prohibited, unless the deductions comply with the FLSA. | N/A | N/A | ||||||||||||||||||||||
14 | Georgia | Deductions for union dues are prohibited. | N/A | Employee consent is generally required. | An employer that violates the wage deduction law is guilty of a misdemeanor punishable by a fine of up to $1,000 and/or imprisonment for up to 12 months. | ||||||||||||||||||||||
15 | Hawaii | The following deductions are permitted: • Deductions required by law or court order; • Deductions made for union dues and uniforms; and • Deductions that serve as adjustments for salary advances or loans, or to correct administrative errors in an employee's pay. | The following deductions are prohibited: • Deductions for fines, cash shortages in a common money till, cash box or register used by two or more employees; • Deductions for fines, cash shortages in a common money till, cash box or register used by only one employee if the employee is not given an opportunity to account for all moneys received at the start of a shift and all moneys turned in at the end of a shift; • Deductions for fines, penalties or replacement costs for breakage; • Deductions for losses related to dishonored checks if the employee has discretion to accept or reject checks; • Deductions for losses due to defective or faulty workmanship, lost or stolen property, damaged property, default of customer credit, or nonpayment for goods or services received by a customer if the losses are not attributable to the employee's willful or intentional disregard of the employer's interests; and • Deductions for a medical or physical examination if the examination is requested or required by the employer or a prospective employer or is required by law. | Written authorization from the employee is generally required. | Effective July 12, 2022, an employer's failure to pay wages as required is a class C felony subject to a fine of not less than $500 per offense; each violation is a separate offense. An employer that is convicted of nonpayment of wages is liable for criminal fines ranging from $2,000 to $10,000 per offense. An employer convicted of nonpayment of wages is liable to an affected employee who files a civil action against the employer to recover all wages owed. | ||||||||||||||||||||||
16 | Idaho | The following deductions are permitted: • Deductions allowed by federal or state law (e.g., for taxes, uniforms, cash shortages, breakage); and • Deductions made for a lawful purpose. | N/A | Written authorization from the employee is generally required. | An employee who is not paid the proper amount of wages can sue the employer for the amount of wages owed or 15 days of wages, whichever is greater, up to $750 or three times the amount of unpaid wages. An employer that willfully makes improper deductions from an employee's pay is guilty of a misdemeanor. | ||||||||||||||||||||||
17 | Illinois | The following deductions are permitted: • Deductions required by law (e.g., for income and Federal Insurance Contributions Act (FICA) taxes); • Deductions that benefit the employee (e.g., health insurance premiums, union dues); • Deductions to satisfy a valid wage assignment or order (e.g., a child support or garnishment order); and • Deductions made with the express written consent of the employee (e.g., deductions for uniforms). | Deductions or reimbursements for cash and/or inventory shortages, or for the cost to buy or clean uniforms required by the employer, are prohibited, unless the employee freely gives express written consent at the time the deduction or demand for reimbursement is made.Day laborers: A day or temporary labor service agency may not make deductions from a temporary laborer's pay for cashing a paycheck, for transporting the laborer to and from the worksite, for uneaten employer-provided meals or for equipment. | Written authorization from the employee is generally required. Deductions for salary advances require written authorization from the employee specifying the amount advanced, the schedule of repayment, and the total amount owed. | Employees who are not paid properly may sue to recover the amount of unpaid wages, plus damages equal to 5% of the amount owed per month until the wages are paid. Employees may recover the unpaid wages by either filing a claim with the Department of Labor (DOL) or filing a civil action, but not both. In a civil action, an employee is also entitled to recover costs and all reasonable attorney fees. An employer that fails to pay wages properly is also liable for a nonrefundable administrative fee payable to the DOL, ranging from $250 (for unpaid wages of up to $3,000) to $1,000 (for unpaid wages of $10,000 or more). An employer that willfully refuses to pay wages is guilty of a Class B misdemeanor if the unpaid wages do not exceed $5,000, or a Class A misdemeanor, if the unpaid wages exceed $5,000. A subsequent violation within two years is a Class 4 felony. | ||||||||||||||||||||||
18 | Indiana | The following deductions are permitted: • Deductions for premiums for an employer-provided insurance policy; • Deductions for contributions to a charitable organization; • Deductions to purchase US bonds or securities, or the employer's bonds, securities or stock; • Deductions for union dues; • Deductions to purchase merchandise, goods or food sold by an employer to an employee for the employee's benefit, use or consumption at the written request of the employee; • Deductions to repay a loan made by the employer to the employee that is evidenced in writing; • Deductions for employee contributions to a hospital service or medical expense plan; • Payment to any person or organization regulated under the Uniform Consumer Credit Code for deposit or credit to the employee's account by electronic transfer or as otherwise designated by the employee; • Deductions to pay a credit union, nonprofit organization or association of employees organized under federal or state law; • Deductions for life insurance premiums and annuities purchased by the employee; • Deductions to purchase shares or a fractional interest in shares in a mutual fund; • Deductions for a judgment owed by an employee, if the payment is not a garnishment and is made in accordance with an agreement between the employee and the creditor; • Deductions for the purchase, rental or use of uniforms, shirts, pants or other job-related clothing, provided the amount deducted does not exceed the direct cost paid for the items by the employer to an external vendor, up to a total amount of $2,500 per year, or 5% of the employee's weekly disposable earnings, whichever amount is less (Note: All such deductions made before May 1, 2019, are considered legal if they were made pursuant to an agreement that meets the requirements of the wage assignment law and were either retained by the employer and credited upon an indebtedness owed to the employee or paid by the employer, and an employee may not sue the employer to recover the amount retained or paid); • Deductions for the purchase of equipment or tools necessary for the employee's employment duties, provided the amount deducted does not exceed the direct cost paid for the items by the employer to an external vendor, up to a total amount of $2,500 per year, or 5% of the employee's weekly disposable earnings, whichever amount is less; • Deductions for reimbursement for education or skills training, so long as the training is not wholly or partly provided through an economic development incentive from a federal, state or local government program; • Deductions to repay advances of pay or vacation pay (the interest rate charged on amounts loaned or advanced to an employee may not exceed the prime rate in effect plus 4%); and • Deductions for an overpayment of wages, but only if the employer gives the employee at least two weeks' prior notice, does not deduct any amounts in dispute, and the deduction does not exceed either 25% of the employee's disposable earnings for that week or the amount by which the disposable earnings for the week exceed 30 times the federal minimum wage, whichever amount is less. If, due to a decimal point error, the employer has paid the employee a single overpayment equal to 10 times the employee's gross wages earned, the employer may immediately deduct the entire overpayment from the employee's wages. | Except as provided under the federal OSHA safety regulations (29 CFR parts 1910, 1915, 1917, 1918 and 1926), an employer is prohibited from charging or subjecting an employee to deductions for the cost of protective equipment, including the personal protective equipment identified in those regulations. | Pay deductions must be authorized by the employee in a written agreement with the employer that the employee has signed and delivered to the employer within 10 days after the agreement is entered into, and that can be revoked by the employee at any time upon written notice to the employer. | An employer that assesses a fine against an employee and deducts all or part of it from the employee's wages commits a Class C infraction. An employer that sells merchandise or supplies to an employee at a higher price than the merchandises is sold to the public for cash commits a Class C infraction. | ||||||||||||||||||||||
19 | Iowa | The following deductions are permitted: • Deductions allowed by federal or state law and those made for a lawful purpose; • Deductions from a full-time manager's pay for cash shortages that occur within 45 days prior to the most recent regular payday (only one agreement may be in effect at a time for each of the employer's establishments); • Deductions for losses attributable to an employee's willful or intentional disregard of the employer's interest, or when the employee has provided a written acknowledgment of the receipt of specific property; and • Deductions for uniforms that can be worn as generic clothing. | The following deductions are prohibited: • Deductions for cash shortages from a common till; • Deductions for breakage or damage; • Deductions for bad checks or defaults on a customer's credit; • Deductions for lost or stolen property; • Deductions for tips; • Deductions for the cost of personal protective equipment; • Deductions for moving costs that exceed $20; and • Deductions for the cost of a uniform that identifies the employer's business by a logo or company colors. | Written authorization from the employee is generally required. | An employer that makes unauthorized or prohibited deductions may be subject to a civil penalty of up to $500 per violation. | ||||||||||||||||||||||
20 | Kansas | The following deductions are permitted: • Deductions allowed by federal or state law and those made for a lawful purpose; • Deductions for charitable organizations, union dues or service fees; • Deductions for medical, surgical or hospital care, if recorded in the employer's books; • Deductions serving as contributions attributable to automatic enrollment in a retirement plan. The following deductions are permitted if they do not reduce the employee's pay below the minimum wage: • Deductions to repay a loan or advance; • Deductions torecover a payroll overpayment; • Deductions to repay the employer for the replacement cost or the unpaid balance of the cost of the employer's merchandise or uniforms; and • Deductions from an employee's final wages to recover property provided to the employee in the course of business (e.g., tools, computers, cell phones, keys or client lists) until the property is returned, if the employer first provides the employee with a written notice and explanation. | N/A | Written authorization from the employee is generally required. | N/A | ||||||||||||||||||||||
21 | Kentucky | The following deductions are permitted as long as they do not reduce the employee's wages to below minimum wage: • Deductions allowed by federal or state law and those made for a lawful purpose; • Deductions for health insurance premiums or hospital and medical expenses; • Deductions for union dues; • Deductions for retirement plans; and • Deductions for uniforms. | The following deductions are prohibited: • Deductions for fines or cash shortages in a common till, cash box or register used by two or more employees; • Deductions for breakage; • Deductions for losses due to bad checks if the employee has discretion to accept or reject checks; • Deductions for losses due to defective or faulty workmanship; • Deductions for lost, stolen or damaged property; • Deductions for default of customer credit; • Deductions for nonpayment for goods or services if the losses are not attributable to the employee's willful or intentional disregard of the employer's interest; and • Deductions for the cost of medical examinations or providing medical records if a condition of employment. | Written authorization from the employee is generally required. | An employer that makes improper deductions from an employee's pay may be liable for a civil penalty of $100 to $1,000. An employer may also be liable to the employee for the amount improperly withheld, plus annual interest. | ||||||||||||||||||||||
22 | Louisiana | The following deductions are permitted: • Deductions for an employee's willful or negligent damage to or breakage of the employer's goods, works or property; • Deductions up to the amount of actual damage done when an employee is convicted of or has pleaded guilty to stealing the employer's funds; • Deductions for the cost of fingerprinting, medical examinations, drug tests or providing the employer with required records as a condition of employment, if a full-time employee who earns at least $1 more than the minimum wage has signed a written contract permitting such deductions and resigns within 90 days of their first day of work, unless the resignation is due to a substantial change in the employee's job made by the employer. | The following deductions are prohibited: • Deductions for fines, unless an employee willfully or negligently damages the employer's goods, works or property or is convicted of, or has pleaded guilty to, theft of employer funds (deductions for fines may not exceed the actual damage done); and • Deductions for the cost of fingerprinting, medical examinations, drug tests or providing required records to the employer as a condition of employment, unless a written contract specifies otherwise. | N/A | An employer that violates the provisions regarding deductions for fingerprinting, medical examinations, drug tests or providing required records as a condition of employment is liable for a $500 civil penalty; a criminal fine of $100 and/or up to 90 days in jail may also apply. | ||||||||||||||||||||||
23 | Maine | The following deductions are permitted for: • Loans, debts or salary advances; • Purchases of the employer's merchandise; • Employer-provided benefits, including sick or accident benefits or life or group insurance premiums; • Rent, light or water expenses in employer-provided housing; • The cost to purchase and maintain uniforms if authorized by the employee in writing, unless the uniforms consist of personal protective equipment or other tools of the trade that are primarily for the employer's benefit or convenience; • To recoup wage overpayments erroneously made by the employer (excluding paid leave), bonuses, fringe benefits, awards, settlements or insurance proceeds with respect to or in lieu of compensation, expense reimbursements, commissions or draws or advances against compensation). Deductions made to recoup erroneous wage overpayments without the employee's written permission are limited to 5%. However, 100% may be deducted from the final pay of an employee who voluntarily terminates employment if authorized by the employee in writing (the 5% limit applies if the employee terminates involuntarily and does not provide written authorization for the deduction). An employer that has erroneously overpaid an employee may not recoup more than the amount of the overcompensation paid to the employee in the three years before the date the employer discovered the overpayment. | The following deductions are prohibited: • Deductions for cash or inventory shortages; • Deductions for dishonored checks or credit cards; and • Deductions for damage to the employer's property or merchandise purchased by a customer. | Written authorization from an employee is required for: • Deductions to pay for the cost and maintenance of uniforms, unless the uniforms consist of personal protective equipment or other tools of the trade that are primarily for the employer's benefit or convenience; • Deductions to recoup wage overpayments exceeding 5% of the net amount of any subsequent pay; • Deductions to recoup 100% of a wage overpayment from the final pay of an employee who voluntarily terminates employment; and • Deductions to recoup more than 5% of a wage overpayment from the final pay of an employee who is involuntarily terminated. | An employer is liable to the employee for amounts improperly deducted. An employer with more than 25 employees that violates the wage repayment provision forfeits any claim to the overpayment. An employer with 25 or fewer employees that knowingly violates the wage repayment provision forfeits any claim to the overcompensation. An employer of 25 or fewer employees that did not knowingly violate the wage repayment provision must return the excess deduction within three days of the employee's written or oral demand or forfeit any claim to the overcompensation. | ||||||||||||||||||||||
24 | Maryland | The following deductions are permitted: • Deductions allowed by federal or state law, or by the Labor Commissioner because the employee has received full consideration for the deduction (e.g., long distance telephone calls on the employer's business phone, personal loans or wage advances); • Deductions for breakage; • Deductions for cash shortages; • Deductions for uniforms; • Deductions for union dues; and • Deductions for political contributions. | N/A | Written authorization from the employee is generally required. | Employer that makes prohibited or unauthorized pay deductions is guilty of a misdemeanor, punishable by a maximum fine of $1,000. | ||||||||||||||||||||||
25 | Massachusetts | The following deductions are permitted: • Deductions for employer-provided meals and lodging; • Deductions for labor, trade union or craft dues or obligations; • Deductions for deposits or purchases of shares in a credit union, or for repayment of a loan from a credit union; • Deductions for subscriptions to a nonprofit hospital or medical services corporation; • Deductions for payments or contributions for the cost of premiums for health insurance, on an insurance policy or annuity contract; • Deductions for charitable donations; • Deductions for stock or government bond purchases made under a plan; and • Deductions for lateness, if made in proportion to an employee's lateness.Staffing agencies and worksite employers: Deductions are permitted for the actual cost of transportation to and from a worksite, but only up to 3% of an employee's total daily wages, and only if the deduction does not reduce the employee's pay below the minimum wage. | The following deductions are prohibited: • Deductions for uniforms and their cleaning and maintenance; • Deductions for inventory shortages; and • Deductions for damage to company property.Staffing agencies and worksite employers: The following deductions are prohibited: • Deductions for goods or services, unless permitted by the terms of a written contract with the employee; • Deductions that exceed the actual cost to provide an employee with a bank card, debit card, payroll card, voucher, draft, money order or similar form of payment of wages, or any drug-screening test; • Deductions for a criminal record offender information request; • Deductions for transportation to and from a worksite if required by the employer; • Deductions for goods or services that would reduce the employee's wages below the minimum wage. | Written authorization from the employee is generally required. | An employer that makes deductions for insurance costs but fails to purchase the coverage or to keep the coverage in force may be imprisoned for up to six months, fined up to $1,000, and must reimburse the employee for the wages deducted or must pay for all the costs incurred by the employee that would have been paid for or reimbursed by the insurance. An employer that deducts more than the proportional amount from an employee's pay for lateness may be liable for a $50 fine. An employer that violates the wage deduction provisions may be required to rectify its infractions, pay restitution to the employee, or pay a maximum civil penalty of $25,000 per violation, or maximum penalty of $7,000 if the employer does not have any prior violations. Criminal penalties may also apply for willful violations. | ||||||||||||||||||||||
26 | Michigan | The following deductions are permitted: • Deductions allowed by law (e.g., deductions for health insurance) or collective bargaining agreement; and • Deductions for the employer's benefit (e.g., deductions for uniforms, cash shortages or breakage).Nonprofit employers: The following deductions are permitted: • Deductions for charitable contributions to an employer; and • Deductions to recoup wage overpayments made within six months of the overpayment (limited to 15% of the gross wages earned in the pay period in which the deduction is made). | N/A | Written authorization from the employee is required for each wage payment subject to a deduction. | Employees who believe the employer deducted too much for a wage repayment may file a complaint with the labor department. An employer that makes unauthorized deductions is guilty of a misdemeanor, punishable by a fine of up to $1,000 and/or up to one year in jail. An employer is liable for civil penalties equal to 10% of the unpaid wages, per year, from the date the employer is notified of the violation, until paid; damages equal to twice the amount of unpaid wages if the violation is flagrant or repeated; and an additional penalty of up to $1,000. | ||||||||||||||||||||||
27 | Minnesota | The following deductions are permitted: • Those required by federal or state law; • Those expressly authorized in writing by the employee for: • Union dues; • Life insurance premiums; • Hospital or surgical insurance; • Group accident and health insurance; • Group annuities; • Contributions to credit unions, a community chest fund, a local arts council, a local science council, a local arts and science council, or a Minnesota benefit association; • A federal- or state-registered political action committee; • Contributions to an employee stock purchase or savings plan for periods longer than 60 days, including gopher state bonds; • Lost or stolen property, damaged property, losses or loans; • Uniforms or rented equipment of up to $50 (except for tools of the trade, a motor vehicle or any other equipment that may be used outside the employment), as long as the employee's pay is not reduced below the minimum wage (written employee consent is not required if wages do not fall below minimum wage); • Consumable supplies required in the course employment (written employee consent is not required if wages do not fall below minimum wage); or • Travel expenses incurred in the course of employment, except if incurred traveling to and from the employee's residence and place of work (written employee consent is not required if wages do not fall below minimum wage). | An employer may not directly or indirectly deduct or withhold any part of an employee's wages for any of the following reasons, unless the employee has voluntarily consented to the deduction in writing after the event has occurred or after the employee has been found liable in court for the loss or indebtedness: • Lost or stolen property; • Damage to property; or • To recover any other claimed indebtedness running from the employee to the employer. Current and prospective employees may not be charged for expenses incurred by an employer for: • Criminal or background checks; • Credit checks; • Orientation related employer-required training; or • Testing that is required by law or to keep a current position (unless it is to obtain or maintain a license, registration or certification). Any deduction made pursuant to an employee's authorization may not exceed the legal garnishment or wage execution limits, unless: • There is an applicable collective bargaining agreement with a contrary provision; • The employer has established rules for commissioned salespeople for purposes of discipline, by fine or otherwise, if they make errors or omissions in performing their duties; or • The employee, prior to making a purchase or loan from the employer, voluntarily authorizes in writing that the cost of the purchase or loan will be deducted from the employee's wages at regular intervals or upon termination of employment. | Written authorization or consent from the employee is generally required unless an exception applies. | An employer that makes unlawful deductions can be held liable in a civil action for twice the amount wrongly deducted, plus additional damages, penalties, attorney fees and costs. | ||||||||||||||||||||||
28 | Mississippi | N/A | Deductions to pay or offset any portion of the employer's required contributions to the State Unemployment Compensation Fund or Workers' Compensation insurance premiums, or to establish a fund from which to pay compensation or medical expenses due under the Mississippi Workers Compensation Law, are prohibited. | N/A | An employer that violates the pay deduction law is guilty of a misdemeanor and may be fined up to $1,000. | ||||||||||||||||||||||
29 | Missouri | The following deductions are permitted: • Deductions for health insurance provided by a cafeteria plan under IRC § 125; and • Deductions for the fair market value of meals, lodging and other goods and services as a credit toward the payment of the minimum wage. | The following deductions are prohibited: • Deductions for the fair market value of tools, equipment and maintenance costs; • Deductions for uniforms; • Deductions for breakage; and • Deductions for transportation that is incidental and necessary to employment. | N/A | An employer that fails to pay the full amount of wages due to an employee is guilty of a misdemeanor, punishable by fines ranging from $50 to $500. Manufacturing employees may sue for double wages. | ||||||||||||||||||||||
30 | Montana | The following deductions are permitted: • Deductions permitted by law (e.g., for taxes); • Deductions for the reasonable cost of board and other incidentals if a condition of employment or as otherwise provided for by law; and • Deductions for an employee's benefit (e.g., health or retirement plan deductions) if authorized by the employee in writing. | Deductions for shortages, damages or mistakes are prohibited. | Written authorization from the employee is generally required | An employer that fails to pay wages due in the proper amount is guilty of a misdemeanor and may be subject to a penalty of 110% of wages due and unpaid. | ||||||||||||||||||||||
31 | Nebraska | The following deductions are permitted: • Deductions required by federal or state law or court order; and • Deductions an employee authorizes in writing (e.g., for health insurance, retirement, breakages, uniforms or cash shortages) as long as the employee's pay is not reduced below minimum wage. | N/A | Written authorization from the employee is generally required. | N/A | ||||||||||||||||||||||
32 | Nevada | The following deductions are permitted: • Deductions for dues, rates or assessments payable to a hospital association; • Deductions to a relief, savings or other department or association maintained by an employer or employees for employees' benefit; and • Deductions authorized by an employee in writing. | Deductions for uniforms are prohibited. | Written authorization from the employee is generally required. | An employer that fails to pay wages in the proper amount is guilty of a misdemeanor plus a possible administrative penalty of up to $5,000 per violation. An employer that makes deductions for health or life insurance premiums but fails to purchase the coverage or keep the coverage in effect must reimburse the employee for the amount deducted from wages. An employer that willfully or knowingly lets insurance coverage lapse is liable to its employees for amounts deducted from their pay to cover the cost of the insurance, and for any costs the employees incurred because of the lack of insurance. | ||||||||||||||||||||||
33 | New Hampshire | Deductions required by federal or state law (e.g., for taxes) are permitted. The following deductions are also permittted if they are for a lawful purpose, authorized in writing and for the employee's benefit (not a full list): • Deductions for union dues; • Deductions for health, welfare, pension and apprenticeship fund contributions; • Deductions for charitable contributions; • Deductions for housing and utilities; • Deductions for payments to savings funds held by an entity or person other than the employer; • Deductions for voluntary rental fees for required clothing that is not required by the employer; • Deductions for voluntary cleaning of uniforms and clothing that is not required by the employer; • Deductions for the use of certain vehicles; • Deductions for medical, surgical, hospital and other group insurance benefits without financial advantage to the employer; • Deductions for required clothing not included in the definition of a uniform; • Deductions for legal plans and identity theft plans without financial advantage to the employer; • Deductions for any purpose on which the employer and employee mutually agree and that does not provide a financial advantage to the employer; • Deductions for voluntary contributions to an IRC § 125 cafeteria plan and/or § 132 flexible benefit plans; • Deductions for child care fees by a licensed child care provider; • Deductions for parking fees; • Deductions for pharmaceutical, gift shop and cafeteria items purchased by hospital employees at the hospital; • Deductions for voluntary installments to repay an employer loan, salary overpayment, tuition for non-required educational costs paid for by the employer, or for health or fitness center dues; • Deductions for contributions made to a political action committee; and • Deductions authorized by a terminating employee to repay the employer for advanced leave time (e.g., vacation, paid time off, earned time, personal time, sick time, dependent sick time or bereavement time). | Deductions for the cost of uniforms the employer requires employees to wear are prohibited. | Written authorization from the employee is generally required. | An employer that willfully violates the pay deduction law is guilty of a misdemeanor. An employer that willfully fails to pay an employee as required is liable for the amount of wages due, or up to 10% of the unpaid wages for each day wages remain unpaid, whichever is less. An employer that makes a deduction from an employee's wages for a benefit or obligation but fails to remit the amount deducted to the appropriate payee(s) is liable for the value of the lost benefit or failed obligation and for any resultant cost incurred by the employee. | ||||||||||||||||||||||
34 | New Jersey | The following deductions are permitted: • Deductions required by federal or state law and those approved by the state Labor Commissioner; • Deductions for charitable or political contributions; • Deductions for the rental, laundering or dry cleaning of work clothing or uniforms; • Deductions for union dues; • Deductions for the purchase of insurance or annuities on a group or individual basis under a plan; • Deductions for mass transit commuter tickets; • Deductions for the actual cost of employer-provided transportation; • Deductions for insurance, hospitalization, medical or surgical employee welfare plans; • Deductions for pension, retirement and profit-sharing plans; • Deductions for individual retirement annuities on a group or individual basis; • Deductions for employer-operated thrift plans or security-option or security-purchase plans to buy the employer's securities, an affiliated corporation or other corporation at market price or less, provided the securities are listed on a stock exchange or are sold over the counter; • Deductions for payments to an employee's personal savings account, Christmas club account, or vacation or other savings fund; • Deductions for the cost of company products; • Deductions for repayment of an employer loan; • Deductions for safety equipment; • Deductions for the purchase of US government bonds; • Deductions for the cost to correct payroll errors; • Deductions for the replacement of employee identification used to allow employees access to sterile or secured areas of airports; • Deductions for political contributions; • Deductions for health club membership fees; and • Deductions for child care services. | Deductions for uniforms and medical examinations that are required as a condition of employment are prohibited. Specific provisions apply to temporary workers, effective August 5, 2023. | Written authorization from the employee is generally required. | An employer that deducts the cost of a medical examination is liable for a $100 penalty. An employer that violates the pay deduction law is liable for administrative fees of 10% of the amount due for first offenses, 18% of the amount due for second offenses and 25% of the amount due for third and subsequent offenses. An employer may also be liable for administrative penalties of $250 for first offenses and $500 for second and subsequent offenses. | ||||||||||||||||||||||
35 | New Mexico | Deductions made for a lawful purpose and those authorized by the employer and employee are permitted. | N/A | Written authorization of the employee is required. | An employer that makes unauthorized deductions is guilty of a petty misdemeanor, which is punishable for a first offense by a fine of up to $500 and/or imprisonment for up to six months; conviction for a second or subsequent offense is a misdemeanor, punishable by a fine of up to $1,000 and/or imprisonment for up to one year. Each violation is considered a separate offense. | ||||||||||||||||||||||
36 | New York | The following deductions (and other similar types of deductions not specifically listed in the law) are permitted through November 6, 2026 (extended from November 6, 2024), if they are for the benefit of the employee, the employee authorizes them in writing, and the employer keeps the employee's authorization on file on it's premises: • Payments for insurance premiums, pre-tax contributions under an employer sponsored plan under the Internal Revenue Code, and prepaid legal plans; • Pension or health and welfare benefits; • Contributions to bona fide charitable organizations; • Purchases made at events sponsored by a bona fide charitable organization affiliated with the employer if at least 20% of the profits from the event are being contributed to a bona fide charitable organization; • Payments for US Savings Bonds; • Payments for dues or assessments for any labor organization; • Discounted parking or discounted passes, tokens, fare cards, vouchers or other similar items that entitle the employee to use mass transit; • Fitness center, health club and/or gym membership dues; • Cafeteria and vending machine purchases made at the employer's place of business; • Purchases at employer-operated gift shops, where the employer is a hospital, college or university; • Pharmacy purchases made at the employer's place of business; • School tuition, room, board and fees from preschool through post-graduate level; • Day care, before-school and after-school care expenses; • Payments for housing provided at or below market rates by nonprofit hospitals or their affiliates; and • Payments to recover certain salary advancements and/or overpayments due to mathematical or clerical errors. An employee may revoke their authorization in writing at any time, in which case the employer must stop making the deductions as soon as practicable, but not more than four pay periods or eight weeks after the revocation, whichever occurs first. Final regulations define certain terms and clarify certain provisions in regard to the above deductions, and include provisions for deductions for overpayments of wages and repayments of advances. | The following deductions are prohibited: • Deductions for tools, equipment or uniforms; • Deductions to recover unauthorized expenses; • Deductions for spoilage, breakage, cash shortages and fines incurred by the employer due to the employee's misconduct; • Deductions for fines or penalties for lateness, taking excessive leave, misconduct or quitting without notice; • Deductions for contributions to political action committees, campaigns and similar payments; and • Deductions for fees, interest or the employer's administrative costs. | N/A | An employer that makes an improper deduction from an employee's wages is liable for a $500 civil fine for each violation. For a first offense, an employer that violates the pay deduction law is guilty of a misdemeanor punishable by fines ranging from $500 to $20,000 and/or imprisonment for up to one year. For a second offense within six years, an employer is guilty of a felony with fines ranging from $500 to $20,000 and/or imprisonment for up to one year and one day. All employees have the right to recover full wages, benefits, wage supplements and liquidated damages that have accrued in the six years before a civil action to recover such amounts is filed, regardless of whether the action is initiated by the employee or the Commissioner of Labor. There is no exception to liability for the unauthorized failure to pay wages, benefits or wage supplements. | ||||||||||||||||||||||
37 | New York City | Paid sick leave: N/A Fast food employees: Employers covered by the New York City Fair Work Practices Ordinances must deduct voluntary contributions from a fast food employee's pay and remit the deductions to a nonprofit organization designated by the employee. Deductions must begin or end no later than the first pay period that falls 15 days after receipt of an authorization or revocation. In the case of an authorization, the employer must remit amounts deducted to the nonprofit by whatever method the nonprofit requests within 15 days after making the deduction. Deductions may be made only from wage payments issued after the date the employer receives an authorization. The deduction amount from any one wage payment may not exceed the maximum amount specified by the employee. The deductions must be noted on the employee's pay statement in accordance with relevant New York State law. A fast food employer is not required to honor an authorization for a contribution to a nonprofit if the authorized deduction is: • Less than $6 per wage payment, if the fast food employee is paid every two weeks; • Less than $3 per wage payment, if the fast food employee is paid every week; or • Requested to be made more than once per pay period. Upon a fast food employer's request, a nonprofit organization must reimburse the employer for the costs associated with deduction and remittance, as calculated pursuant to applicable rules. A covered fast food employer must provide written notice to its fast food employees of their rights and of the fast food employer's obligations as to these voluntary deductions on the specified form. The employer must post the notice in a conspicuous place in the workplace. The notice must include a statement that certain labor and employee organizations are not permitted to seek remittances of these voluntary contributions. For more information, see Shiftwork and Scheduling: New York. | Paid sick leave: Employers covered by the New York City Earned Safe and Sick Time Act (ESSTA) may not deduct money from an employee's wages to cover the cost of paid safe and sick leave. Fast food employees: N/A | Paid sick leave: N/A Fast food employees: Authorization for voluntary deductions from an employee or relevant nonprofit organization is required. The employer must also receive a registration letter regarding the relevant nonprofit organization in writing, either on paper or electronically (or other method that may be permitted by regulations). The letter must include specific information. Employee requests to donate must be honored if the nonprofit is on the approved list of the New York City Department of Consumer Affairs. Detailed authorization and revocation requirements apply. For details, see Involuntary and Voluntary Pay Deductions: New York. | Paid sick leave: See Paid Sick Leave: New York. Fast food employees: See Shiftwork and Scheduling: New York . | ||||||||||||||||||||||
38 | North Carolina | The following deductions are permitted: • Deductions authorized by state or federal law, and those an employee agrees to in advance in a written document that includes the amount of and reason for the deduction; • Deductions for cash or inventory shortages, losses or damages to the employer's property if the employer gives the employee at least seven days' advance notice; • Deductions for salary advances; • Deductions from charged tips equal to the pro rata portion of the fee charged by the card-issuing company attributable to the tips; and • Deductions for the convenience of the employee, including those made for contributions to savings plans, credit union installments, savings bonds, union or club dues, uniform rental or cleaning not required by the employer, parking, and charitable contributions. | Deductions from the pay of exempt executive/supervisory, administrative and professional employees (as defined in the FLSA and the state wage and hour law) that benefit only the employer and that would reduce the employee's wages below the minimum wage are prohibited. | If the amount of a deduction is not known before it will be made, the employer must get a signed, written authorization from the employee before the relevant payday stating the reason for the deduction, and also notify the employee in writing of the actual amount to be deducted and of the employee's right to withdraw the authorization. The employee must notify the employer in writing if they want to withdraw the authorization. | An employer that violates the pay deduction law is liable for the amount of any unpaid wages and court costs, plus possible liquidated damages. | ||||||||||||||||||||||
39 | North Dakota | The following deductions are permitted: • Deductions required by federal or state law (e.g., for income and emplyment taxes); • Deductions for advances, other than undocumented cash; • Recurring deductions authorized by an employee in writing; • A nonrecurring deduction authorized by an employee in writing, if the source of the deduction is specifically indicated; • A nonrecurring deduction for damage, breakage, shortage or negligence if authorized by the employee at the time of the deduction; and • Deductions for uniforms if the employee's wages will not be reduced below the minimum wage. | N/A | N/A | An employer that willfully violates the pay deduction law is liable for the amount of any unpaid wages, plus interest; if the employer willfully violates the law within two years of a prior wage claim, it must pay the employee the amount of the unpaid wages, plus an equal amount in liquidated damages. An employee may receive triple damages if there were three prior wage claims made against the employer. | ||||||||||||||||||||||
40 | Ohio | The following deductions are permitted: • Deductions made for federal, state or local taxes; • Deductions made under a written agreement to provide fringe benefits; and • Deductions authorized by the employee, including for the purchase of US savings bonds, charitable contributions, credit union savings programs or other regular savings programs, or to repay loans or other debts. | The following deductions are prohibited: • Deductions for wares, or damaged or destroyed merchandise, tools or machinery, unless allowed by an express contract with the employee; and • Deductions for the cost of medical exams required as a condition of employment if the employer has at least three employees. | Written authorization from the employee is generally required. | An employer that makes unlawful pay deductions is guilty of a first-degree misdemeanor, punishable by a fine of up to $1,000 and/or up to 180 days in jail. An employer that makes deductions for wares, or for damaged merchandise, tools or machinery without an express contract is liable for double the amount of the deductions; the employer may also be guilty of a misdemeanor, punishable by a fine of up to $150. An employer that requires a job applicant to pay the cost of a medical examination is liable for a penalty of $100 per violation. | ||||||||||||||||||||||
41 | Oklahoma | The following deductions are permitted: • Deductions to repay a company loan or advance, or to recover a wage overpayment; • Deductions to compensate the employer for the value of the employer's merchandise or uniforms provided to the employee; • Deductions to pay for medical, accident, disability or retirement benefits or insurance premiums (excluding workers' compensation and unemployment insurance benefits); • Deductions for contributions to a deferred compensation plan or other investment plan provided as a benefit to the employee; and • Deductions to compensate the employer for breakage or loss of merchandise, inventory or cash shortage, if the employee was the only person responsible for the items damaged or the cash or inventory lost at the time. | The following deductions are prohibited: • Deductions for the cost of medical exams required as a condition of employment; and • Deductions for required employer-provided training (whether on or off site). | Written authorization from the employee is generally required. | An employer that violates the pay deduction law is guilty of a misdemeanor. | ||||||||||||||||||||||
42 | Oregon | The following deductions are permitted: • Deductions required by federal or state law (e.g., for income and employment taxes); • Deductions that are authorized in writing by the employee for the employee's benefit and recorded in the employer's books; • Deductions that the employee voluntarily authorizes, if the employer is not the ultimate recipient of the money and the deductions are recorded in the employer's books (e.g., for health, welfare or retirement benefits); • Deductions for health, disability, life or other insurance coverage for an employee on family leave; • Deductions for the cost of continuing benefits for an employee on jury duty; • Deductions for the fair market value of employer-provided meals, lodging and other facilities or services for the private benefit of the employee; • Deductions to pay for charitable donations and the amount ordered in a garnishment; and • Deductions for dues check-off or service fees and those authorized by a collective bargaining agreement with the employer. | The following deductions are prohibited: • Deductions for the cost of uniforms, including for laundering, cleaning, maintenance or replacement if lost; • Deductions for tools and equipment (including to maintain them); • Deductions for breakage or loss of tools and equipment; • Deductions for medical care or medical exams required as a condition of employment; and • Deductions for till shortages or bad checks accepted contrary to company policy. | Written authorization from the employee is generally required. | An employer that makes illegal deductions from an employee's pay is guilty of a Class D violation, punishable by a fine of up to $250, and may also be sued by the employee for actual damages or $200, whichever is greater, plus court costs and attorney fees. An employer that fails to remit amounts deducted from employees' pay may be liable for a civil penalty of up to $1,000. | ||||||||||||||||||||||
43 | Pennsylvania | The following deductions are permitted: • Deductions for contributions to, and recovery of overpayments under, employee welfare and pension plans; • Deductions for authorized contributions to employee welfare and pension plans, including medical and life insurance, provided any life insurance policies are written by companies certified by the state Insurance Department; • Deductions for employer-operated thrift plans and stock option or stock purchase plans; • Deductions for credit union accounts, a savings fund society, or a savings and loan or building and loan association; • Deductions for Christmas, vacation or other savings accounts; • Deductions for US savings bonds; • Deductions for charitable contributions or local area development activities; • Deductions for union dues, assessments, initiation fees and other charges; • Deductions to repay a company loan; • Deductions to buy or replace goods, wares, merchandise, services, facilities, rent or similar items; and • Other legal deductions the employee authorizes in writing. | Effective August 5, 2022, an employer that permits patrons to pay tips by credit card or other non-cash forms of payment must pay the tipped employee the full amount of the tip authorized by the patron and may not deduct credit card-payment or other processing fees or costs that the credit card or other company may charge to the employer. If there is a tip-pooling arrangement, such deductions may not be made before tips are distributed. | N/A | An employer that fails to pay wages or satisfactorily explain the failure to the state secretary of labor within 10 days of the date the wages were due may be liable for a penalty of 10% of the amount due. An employer that fails to pay wages more than 30 days after the regularly scheduled payday may be liable for liquidated damages equal to 25% of the amount due, or $500, whichever is greater. In addition to other penalties, an employer that violates any provision of the wage payment law is guilty of a summary offense and, if convicted, is liable for a fine of up to $300 and/or imprisonment for up to 90 days for each offense. | ||||||||||||||||||||||
44 | Rhode Island | The following deductions are permitted: • Deductions for trade, union or craft dues and other legal obligations required under a collective bargaining agreement; • Deductions for subscriptions to a nonprofit hospital, medical or surgical service corporation; • Deductions for charitable contributions or to a trust, community chest fund or foundation; • Deductions to purchase US savings bonds or company stock under an employee stock purchase plan; • Deductions for contributions to a pension plan or for accident, health or life insurance not required by a collective bargaining agreement; • Deductions for amounts credited to a credit union share, deposit or loan account; • Deductions for contributions, subscriptions or payments not related to past or present indebtedness; • Deductions for payments to participate in a vanpool arrangement, if the employee's participation is not a condition of employment. | The following deductions are prohibited: • Amounts not authorized by federal or state law or court order without first obtaining the employee's written or electronic approval; • Deductions for spoilage or breakage; • Deductions for shortages or losses; and • Deductions for fines or penalties for an employee's tardiness, misconduct, or quitting without notice. | Written authorization from the employee is generally required. | An employer that fails to remit deductions to the proper party within 21 days after the last day of the month in which the deductions were made is liable to employees for any losses they incur. In addition, an employer that intentionally fails to transfer funds within 30 days after the last day of the month in which the deductions were made is liable to pay the affected employees a $50 per day penalty. | ||||||||||||||||||||||
45 | South Carolina | The following deductions are permitted: • Deductions required by federal or state law (e.g., for income and employment taxes); and • Deductions for which the employer has notified the employee of the amount and terms in writing. | N/A | N/A | An employer that makes improper deductions from an employee's pay is liable for a civil penalty of up to $100 per violation; each violation is a separate offense. In addition, an employee who has not been paid properly may recover in a civil action three times the full amount of any unpaid wages, plus costs and reasonable attorneys' fees. Civil actions for the recovery of wages must be commenced within three years after the wages become due. | ||||||||||||||||||||||
46 | South Dakota | N/A | Deductions for the cost of medical exams required as a condition of employment are prohibited. | N/A | An employer that requires an employee to pay for the cost of a medical exam is guilty of a misdemeanor. | ||||||||||||||||||||||
47 | Tennessee | The following deductions are permitted: • Deductions for health insurance, uniforms, loans or salary advances; • Deductions for cash shortages or breakage if they do not reduce the employee's wages below the minimum wage and the shortage is from a cash register or cash box used only by the employee; and • Deductions for amounts the employee owes the employer, so long as the employer notifies the employee in writing 14 days before the payment of wages from which the deduction will be made. | The following deductions are prohibited: • Deductions from employees' tips or mandatory service charges; and • Deductions to pay for lost, stolen or damaged property. | Written authorization from the employee is generally required. | An employer that violates the wage deduction provisions is guilty of a misdemeanor and may be liable for fines ranging from $100 to $500. An employer that commits at least two offenses is liable for a civil penalty ranging from $500 to $1,000 per offense An employer that makes illegal deductions from an employee's tips or mandatory service charges is guilty of a Class C misdemeanor; each violation constitutes a separate offense. | ||||||||||||||||||||||
48 | Texas | The following deductions are permitted: • Deductions required by federal or state law or a court order; • Deductions for salary advances; • Deductions for a lawful purpose (e.g., for health or retirement benefits, uniforms, cash shortages, damage or breakage to property); and • Deductions from an employee's tips for credit card service charges if authorized by the employee. | Deductions not applied to their authorized purpose are prohibited. | Written authorization from the employee (which meets certain detailed requirements) is generally required. | An employer that refuses in bad faith to pay wages as required is liable for the amount of the unpaid wages or a $1,000 fine, whichever is less. An employer is guilty of a third-degree felony offense if it hires or intends to continue to employ an employee with the intent to avoid paying wages, and if it fails to pay the wages owed after the employee makes a demand for payment. | ||||||||||||||||||||||
49 | Utah | The following deductions are permitted: • Deductions required by federal or state law or a court order; • Deductions for dues to a labor, employee or professional organization; • Deductions for contributions to health, welfare, insurance, retirement or other benefit plans; • Deductions for contributions to a credit union, bank or other financial institution; • Deductions to pay for employer-required uniforms, goods, services, tools or equipment, provided the employer repurchases the items at the employee's option upon termination of employment; • Deductions to pay back salary advances or loans made by the employer to the employee; • Deductions for cash shortages, provided the employer checks the employee's till in the employee's presence at the beginning and end of the shift, provides a written acknowledgment of the verification, and the employee is the only person who had access to the cash from the time they checked in to the time they checked out; • Deductions for damages due to the employee's negligence, provided the negligence and damages arose in the course of the employee's employment, the employer was not compensated for the loss by insurance, the offset is reasonably related to the damage, and the damage exceeds wear and tear reasonably expected in the normal course of business; and • Deductions for loss or damage resulting from the employee's criminal conduct against the employer's property, provided the employee was found criminally liable, the crime occurred during or after the employment relationship ended, and the employer's property is gone or the employee admitted that the property was destroyed. | The following deductions are prohibited: • Deductions the employee did not authorize and that are intended as a rebate, refund, offset or return of any part of the employee's wages; and • Deductions for losses for which the employer is compensated by insurance. | Written authorization from the employee is generally required. | An employer that fails to pay the proper amount of wages owed to an employee may be subject to a penalty of 5% of the unpaid wages per day, for up to 20 days. An employer is guilty of a misdemeanor if it fails to pay the proper amount of wages due an employee, intentionally intimidates or defrauds an employee with respect to wages due, or hires an employee without advising him or her of all wage claims due and unpaid or of any unsatisfied judgments against it. | ||||||||||||||||||||||
50 | Vermont | The following deductions are permitted: • Deductions for goods and services provided by the employer, so long as they are permitted by federal or state law, the employee has authorized them in writing and they do not reduce the employee's wages below the minimum wage, exceed the amount authorized by the employee and include any additional fees or charges; • Deductions for contributions to health insurance or retirement plans; • Deductions for meals and lodging actually furnished by the employer and accepted by the employee, so long as they do not reduce the employee's wages below minimum wage; and • Deductions for salary advances. | The following deductions are prohibited: • Deductions for apprenticeship fees charged by the state labor department; • Deductions for the cost of uniforms and uniform maintenance; • Deductions for alleged cash register shortages or for accepting bad checks or credit cards; • Deductions for destruction of property or missing property; • Deductions for misconduct; • Deductions for the cost of medical exams required as a condition of employment; • Deductions for protective equipment required under OSHA regulations, unless allowed by OSHA regulations; • Deductions to offset an employer's mandatory state health care contribution; and • Deductions that conflict with the terms of a collective bargaining agreement. | Written authorization from the employee is generally required. | An employer that fails to pay all wages owed is liable for a $5,000 fine. A corporate officer may be personally liable for unpaid wages. An employee may sue for twice the amount of unpaid wages, plus costs and reasonable attorney fees. In addition to other penalties, an employer that is required to provide benefits to an employee may be liable to the employee for actual damages caused by its failure to pay for the benefits; if the failure to pay is knowing and willful and continues for 30 days after the payments are due, the employer is liable for a civil penalty of up to $5,000. | ||||||||||||||||||||||
51 | Virginia | Deductions allowed by law (e.g., for health or retirement benefits, uniforms, breakage or other losses) are permitted. | The following deductions are prohibited: • Deductions for the cost of medical exams or records required as a condition of employment; and • Deductions under an agreement providing for the forfeiture of wages for time worked as a condition of employment or continued employment, except for employees who are executives. | Written and signed employee authorization is generally required. | An employer that fails to pay wages as required is liable for the amount of wages due, plus interest as of the date the wages were due. An employer that knowingly fails to pay wages is liable for a $1,000 fine for each offense. An employer is guilty of a misdemeanor if it willfully and with intent to defraud fails to pay wages of up to $9,999 and guilty of a felony if it willfully and with intent to defraud fails to pay wages of $10,000 or more. | ||||||||||||||||||||||
52 | Washington | The following deductions are permitted: • Deductions required by federal or state law or court order; • Deductions for health care or insurance; • Deductions to purchase the employer's goods or services; • Deductions to repay employer loans or salary advances; and • Deductions to recover infrequent or inadvertent wage overpayments (an employer has 90 days to make the adjustment, after which time it may sue the employee to recover the amount owed if it has not yet been able to recover it from the employee). | The following deductions are prohibited: • Deductions for bad checks or unpaid customer credit card charges; • Deductions for shortages from cash registers; • Deductions for the value of lost or stolen items; and • Deductions for employer-required room, board, uniforms or tools. | Written authorization from the employee is generally required, and deductions must be for the benefit of employees only, not the employer. | An employer that, with intent to deprive an employee of any part of his or her pay, willfully falsifies its books to show that the employee was paid more wages than he or she actually received is guilty of a misdemeanor and liable to the employee for twice the amount of wages owed. An employer that fails to pay wages as required within 30 days of receiving a notice from the Department of Labor & Industries will be liable for the unpaid wages, plus 10% of the amount due. An employer that willfully fails to pay amounts owed to an employee is liable for a civil penalty equal to $1,000, or 10% of the amount due, whichever is greater. | ||||||||||||||||||||||
53 | West Virginia | Deductions required by law are permitted (e.g., for income and employment taxes). The following deductions are permitted if agreed to by the employer and employee (not a complete list): • Deductions to pay for: union or club dues; • Deductions for contributions to pension or payroll savings plans, credit union loans, charities, hospitalization and medical insurance premiums; • Deductions for breakage; • Deductions for uniforms; and • Deductions for salary advances . | Deductions for the cost of medical exams required as a condition of employment are prohibited. | An agreement between the employer and employee is generally required. | An employer that fails to pay wages as required is liable for the unpaid wages, plus three times the amount that should have been paid. | ||||||||||||||||||||||
54 | Wisconsin | Deductions are permitted for loss, theft, damage or faulty workmanship, if the employee provides written authorization (required after each loss that occurs and before each deduction is made), a representative of the employee determines the employee was at fault, or a court finds the employee guilty of theft or liable for the loss or damage. | N/A | Written authorization from the employee is required. | An employer that makes unauthorized deductions may be liable for twice the amount of the deduction in a civil action brought by an employee. An employer that fails to pay wages as required is liable for a $500 fine and/or imprisonment for up to 90 days for each offense. An employer may also be liable for the unpaid wages, plus up to 100% of the amount required to be paid, depending on when payment is made. | ||||||||||||||||||||||
55 | Wyoming | The following deductions are permitted: • Deductions made for federal and state taxes and those made pursuant to a wage attachment or garnishment order; • Deductions for cash shortages, provided the employer and employee verify in writing the amount of cash that is in the register or cash box at the beginning and end of the employee's work period, and the employee is the sole user and has sole access to the register or cash box from the time they check in to the time they check out; • Deductions for damage or breakage to an employer's property, provided the damage and the employee's negligence is determined by a court, and the employer has not received payments, compensation, or any form of restitution from an insurer; • Deductions for uniforms, tools and equipment; • Deductions for union dues; • Deductions for health, welfare, insurance, retirement or other benefit plans; • Deductions for payments, repayments, contributions or deposits to a credit union or bank, savings, loan, trust or other financial institution; • Deductions to purchase the employer's goods or services; • Deductions for cash advances, loans or payments for optional benefits (e.g., tuition assistance, relocation and training); and • Deductions for bad checks accepted by the employee, if the employee failed to follow the employer's written procedures. | N/A | Written authorization from the employee is generally required. | An employer that violates the wage deduction law is guilty of a misdemeanor, punishable by a fine of up to $750 and/or imprisonment in the county jail for up to six months. | ||||||||||||||||||||||
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