Here’s a practice-ready, Philippine-focused explainer you can hand to HR or bring to a DOLE desk officer. It covers what an employer may and may not deduct from a salary during probationary employment, with ready-to-use templates.

Salary Deductions During Probationary Employment (Philippines)

Scope. Rules on wage deductions for probationary employees (up to 6 months unless a longer period is allowed by law, e.g., apprenticeship). The same wage-protection standards that apply to regulars apply to probationaries. This is general information, not legal advice.

1) Core principles (the “must-knows”)

Same wage rules as regulars. Probationary workers are entitled to at least the minimum wage, correct overtime/night differential/holiday/rest-day pay, and 13th-month pay (prorated).
No deduction unless there’s a lawful basis. Deductions must be (a) required by law, (b) ordered by a competent authority (e.g., a court), or (c) expressly authorized in writing by the employee for a lawful purpose that’s clearly beneficial to the employee.
“Facilities” vs “supplements.” Costs for items primarily for the employee’s benefit (meals, lodging—facilities) may be deducted only under tight conditions (see §4). Items primarily for the employer’s benefit (uniforms branded for work, tools, PPE, training needed for the job—supplements) cannot be charged to wages.
Payslip transparency. Every payday, the employer must show what, why, and how much was deducted. Hidden or blanket deductions are unlawful.
No kickbacks, deposits, or punitive fines taken from wages. Disciplinary penalties that reduce pay are generally prohibited unless grounded in law/CBA and still subject to due process.

2) Deductions that are always allowed (even for probationaries)

These may reduce take-home pay below minimum wage because the law itself requires them:

Statutory contributions: SSS, PhilHealth, Pag-IBIG (employee share only).
Withholding tax on compensation (per BIR rules).
Court/agency-ordered deductions: e.g., garnishment/levy, child support, or lawful liens.
Union dues/agency fees: only if covered by a CBA or written authorization.

3) Deductions that are allowed only with your written consent (and clear terms)

Salary loans/advances (company or cooperative), benefit premiums (e.g., optional insurance), canteen charges, company shuttle or dorm fees, post-paid phone plan portions you opted into, voluntary savings (Pag-IBIG MP2, coop shares).
Loss/shortage or damage: only if all of the following are present: (a) you were clearly shown responsible after due process (notice + chance to explain), (b) the deduction is reasonable and limited to the proven loss, and (c) you agree in writing to the specific amount and schedule. Blanket authorizations (“we may deduct any losses anytime”) are not compliant.

Tip: A consent form should identify the exact obligation, amount, deduction dates, and a cap (e.g., “not more than 20% of net pay per cutoff”).

4) “Facilities” that may be deducted (rare, and only if all tests are met)

To deduct the reasonable value of facilities (e.g., voluntary meals or lodging), an employer must show:

The facility is primarily for the employee’s benefit (not the employer’s operational need),
Voluntary acceptance by the employee (no coercion),
Fair and reasonable value (not retail mark-ups or profit), and
Written authorization detailing the facility and rates.

Common mistakes: Charging uniforms, tools, safety gear, required training, or company-branded clothing as “facilities” (they are supplements → not deductible).

5) Deductions for attendance (lates/undertime/absences)

The “no work, no pay” principle applies. Employers may deduct only the pay corresponding to hours not worked, using correct rates:
- Daily-paid: Hourly rate = daily rate ÷ 8; deduction = hourly rate × hours absent/late.
- Monthly-paid: Use the company’s payroll factor (commonly 313/22/26/365 schemes) consistently and stated in policy.
No double penalties. You can’t be charged a “fine” and lose the pay for the same non-work hours.
Time rounding must be reasonable and consistently applied (e.g., 15-minute blocks), not designed to underpay.

6) Deductions that are generally prohibited

Deposits/cash bonds to answer for loss/damage (except where a specific regulation/industry rule allows it and DOLE conditions are met).
Uniforms, tools, PPE, and required training fees (employer’s burden).
Administrative fines taken from wages (e.g., “₱500 for tardiness”) unless a lawful basis exists and even then must not violate wage rules.
“Breakage/shortage” deductions without proof, due process, and written consent (see §3).
Unauthorized offsets (e.g., charging customers’ refunds to staff pay).
Forcing employees to buy company goods/services via payroll.
Withholding final pay beyond a reasonable period to compel return of IDs/equipment; legitimate property claims must follow due process, not wage seizure.

7) Special topics for probationary employees

Training during probation. If training is required for the job (onboarding, SOPs, safety), its cost is the employer’s and cannot be deducted. A training bond (liquidated damages for early resignation) is a separate civil agreement; it cannot be unilaterally netted from wages without your written payroll authorization and must be reasonable.
Uniforms & grooming. If the company requires specific attire/branding, it’s a supplement → no payroll charge. Optional items with clear employee benefit may be deducted only with consent.
Minimum wage compliance. Even authorized deductions cannot be used to mask a base rate below minimum. The base wage for hours worked must meet or exceed the regional minimum.
13th-month pay. Probationaries are entitled to prorated 13th-month pay. Statutory contributions (SSS/PhilHealth/Pag-IBIG) are not deducted from 13th-month; withholding tax may apply if taxable.

8) How to check your payslip (5-minute audit)

Rate math: Daily/hourly/monthly rate matches the offer letter and regional minimum.
Hours: Regular, OT, night diff, rest-day/holiday entries reflect actual time records.
Deductions: Only statutory, court-ordered, or you signed for them.
Facilities: If any, there’s a separate signed authorization with rates.
Net pay swings: Large drops should correlate to documented absences/loan amortizations you agreed to.

9) What to do if you spot an illegal deduction

Step 1 — Ask payroll/HR in writing. Request the legal basis, computation, and your signed authorization (if claimed). Step 2 — Rebut politely. If it’s a supplement or unproven loss, state the rule and ask for reversal next cutoff. Step 3 — Escalate. Use the company grievance process; if unresolved, file a complaint with DOLE (Single-Entry Approach/SEnA) for speedy mediation, then NLRC if needed. Step 4 — Preserve evidence. Keep payslips, time logs, policies, emails, photos of required gear, and any “consent” forms you never signed.

10) Quick computations (examples)

Late deduction (daily-paid): Daily rate ₱700 → hourly ₱87.50 → 32 minutes late = 0.533 hr → ₱46.56 deduction.
Loan amortization cap (good practice): Keep total voluntary deductions ≤ 20–30% of net to avoid undue hardship (set this in the authorization form).
Meal facility: If voluntarily taken at ₱60/meal, 20 meals in a cutoff: ₱1,200 deduction only if there’s signed consent and the rate reflects reasonable value (not mark-ups).

11) Ready-to-use templates

A) Employee Authorization for Payroll Deduction

I, [Name], SSS No. [###], authorize [Employer] to deduct from my wages the following: [nature] in the amount of ₱[amount] per cutoff from [date] to [date/# of cutoffs]. This is for [lawful purpose that benefits me: e.g., coop loan, optional insurance, voluntary meals]. Total deductions in any cutoff shall not exceed [__]% of my net pay. This authorization is revocable upon full payment or written notice for future unpaid installments. [Signature/Date]

B) No-Deduction Assertion (to HR/Payroll)

Dear HR/Payroll, My [cutoff/date] payslip shows a deduction of ₱[amount] for [item]. I did not sign any authorization, and the item is a supplement (required [uniform/tool/training]) and therefore not deductible from wages. Kindly reverse this in the next payroll and furnish the computation for my records. Thank you. [Name/Emp. No.]

C) Loss/Shortage Deduction Consent (after due process)

After receiving notice and being heard on [date], I acknowledge responsibility for [specific loss] amounting to ₱[amount]. I consent to payroll deductions of ₱[amount] per cutoff from [date] to [date], not exceeding [__]% of net pay. This consent is limited to the stated loss only. [Signature/Date]

12) FAQs (straight answers)

Can a company deduct for a required uniform during probation? No. That’s a supplement.
Can they dock my pay for a customer refund? Not without proof, due process, and your written consent—and only up to the proven loss.
Are “fines” for tardiness legal? Deducting the time not worked is fine; extra fines from wages are generally not.
What about training bonds? They’re contractual liquidated damages, not automatic wage deductions. Payroll netting needs your explicit authorization and must be reasonable.
Is withholding tax optional if I’m below the threshold? No. If your taxable income crosses thresholds, the employer must withhold per BIR tables; otherwise, no tax is withheld.

13) HR compliance checklist (for employers)

Written payroll policy provided at hiring; standards for probationary status communicated on Day 1.
Payslips show rates, hours, and line-item deductions.
Consent forms for every voluntary deduction; facility agreements pass the four tests.
No deductions for supplements (uniforms/tools/training).
Due process before any loss/shortage charge; written admission or adjudication on file.
Final pay released within a reasonable period; no wage seizure to settle unrelated claims.

Bottom line

During probation, employers can deduct statutory items, court-ordered amounts, and voluntary, clearly beneficial items with your written consent. They cannot charge wages for the employer’s own costs (uniforms, tools, mandatory training) or for alleged losses without proof, due process, and your consent. If something looks off, ask for the legal basis and computation in writing—then escalate to DOLE if it isn’t fixed.