Improper Deductions - Examples
•Deduction for a partial-day absence to attend a parent-teacher conference
•Deduction of a day of pay because the employer was closed due to inclement weather
•Deduction of three days of pay because the employee was absent from work for jury duty, rather than merely offsetting any amount received as payment for the jury duty
•Deduction for a two day absence due to a minor illness when the employer does not provide wage replacement benefits for such absences
One important point to note is that deductions are allowed for certain types of absences are for “one or more full days.”  This means a deduction may be taken from the salary under this language only in full-day increments.  Deductions for partial-day absences violate the salary basis rule generally, except those occurring in the first or final week of someone’s employment or for unpaid leave taken under the Family and Medical Leave Act.  So, for example, if an employee is absent for one and a half days to handle personal affairs, the employer may only deduct for the one full-day absence.  The employee must receive a full day’s pay for the partial day worked to meet the salary basis rule.  Other examples of improper deductions are listed on this slide, including:  a deduction of a day of pay because the employer was closed due to inclement weather; a deduction of three days of pay because the employee was absent from work for jury duty; and a deduction for a two day absence due to a minor illness when the employer does not provide wage replacement benefits for such absences.