Apart from those mentioned in Art. 87 of the polish Labor Code cash receivables, which include sums enforced on the basis of enforcement titles (including for the satisfaction of alimony benefits), cash advances granted to the employee or other enforcement titles or order penalties specified in the Labor Code, the employer may only make deductions from the employee’s wages with his express consent. The HR department of our accounting company, PRWT, meets the issue of the possibility of making deductions from the employee’s salary every day.

In what situations can such a deduction occur?
There may be a situation where the employee causes material damage to the employer and agrees to voluntarily repair it by returning the equivalent of the damage suffered by the employer (most often these are situations of destruction, damage or loss of the employer’s property entrusted to the employee). The employee’s obligation must exist at the time of consent to the set-off – it is not possible to give blanket consent for the future.

How much can be deduct?
What important that it is not possible to deduct every amount from your salary. It is necessary to keep the so-called the amount free from deductions, which in the case of receivables withheld for the benefit of the employer is equal to the amount of the minimum remuneration for work after deduction of social security contributions and income tax advances. Importantly, in the case of part-time employment, the non-deductible amounts are proportionally reduced to the employee’s in dimension of time employment.

How to effectively make a deduction?
The employee agreeing to the deduction should indicate their size by a specific amount or percentage of remuneration. Court case law emphasizes that the employee should be aware of the amount of the deduction, its frequency and duration. The employee’s consent should be expressed in writing. For evidence purposes, it is recommended that the consent of the employee should define the terms of the set-off as precisely as possible.