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Chapter 10
Other deductions
2.1 Voluntary deductions
The deductions of income tax and SS from an employee’s wages by their employer
are statutory or legally enforceable deductions. Employees are required to pay these
by law.
Employees may also authorise their employer to make other deductions from their
wages – these deductions are voluntary deductions and are made from net earnings.
They do not affect the liability for income tax and SS.
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