—(1) The following deductions may be made from the salary of an employee:
deductions for absence from work;
deductions for damage to or loss of goods expressly entrusted to an employee for custody or for loss of money for which an employee is required to account, where the damage or loss is directly attributable to his neglect or default;
deductions for the actual cost of meals supplied by the employer at the request of the employee;
deductions for house accommodation supplied by the employer;
deductions for such amenities and services supplied by the employer as the Commissioner may authorise;
deductions for recovery of advances or loans or for adjustment of over-payments of salary;
deductions for income tax payable by the employee;
deductions of contributions payable by an employer on behalf of an employee under and in accordance with the provisions of the Central Provident Fund Act (Cap. 36);
deductions made at the request of the employee for the purpose of a superannuation scheme or provident fund or any other scheme which is lawfully established for the benefit of the employee and is approved by the Commissioner;
deductions made with the written consent of the employee and paid by the employer to any cooperative society registered under any written law for the time being in force in respect of subscriptions, entrance fees, instalments of loans, interest and other dues payable by the employee to such society; and
any other deductions which may be approved from time to time by the Minister.
(2) For the purposes of subsection (1)(e), “services” does not include the supply of tools and raw materials required for the purposes of employment.