2023 New York Laws › LAB - Labor › Article 6 - Payment of Wages › 193 - Deductions From Wages.

§  193.  Deductions  from  wages.    * 1.  No  employer shall make any
deduction from the wages of an employee, except deductions which:
a. are made in accordance with the provisions of any law or  any  rule
or  regulation  issued  by any governmental agency including regulations
promulgated under paragraph c and paragraph d of this subdivision; or
b. are expressly authorized in writing by the employee and are for the
benefit of the employee, provided that such authorization  is  voluntary
and  only  given  following receipt by the employee of written notice of
all terms and conditions of the payment  and/or  its  benefits  and  the
details  of  the manner in which deductions will be made. Whenever there
is a substantial change in the  terms  or  conditions  of  the  payment,
including but not limited to, any change in the amount of the deduction,
or  a substantial change in the benefits of the deduction or the details
in the manner in which deductions shall be made, the employer shall,  as
soon  as practicable, but in each case before any increased deduction is
made on  the  employee's  behalf,  notify  the  employee  prior  to  the
implementation  of  the change. Such authorization shall be kept on file
on the employer's premises for the period during which the  employee  is
employed  by  the employer and for six years after such employment ends.
Notwithstanding the foregoing,  employee  authorization  for  deductions
under  this section may also be provided to the employer pursuant to the
terms of a collective bargaining agreement. Such  authorized  deductions
shall be limited to payments for:
(i) insurance premiums and prepaid legal plans;
(ii) pension or health and welfare benefits;
(iii) contributions to a bona fide charitable organization;
(iv)  purchases  made  at  events  sponsored by a bona fide charitable
organization affiliated with the employer where at least twenty  percent
of  the  profits  from  such  event are being contributed to a bona fide
charitable organization;
(v) United States bonds;
(vi) dues or assessments to a labor organization;
(vii) discounted parking or discounted  passes,  tokens,  fare  cards,
vouchers, or other items that entitle the employee to use mass transit;
(viii) fitness center, health club, and/or gym membership dues;
(ix)  cafeteria  and  vending machine purchases made at the employer's
place of business and purchases made  at  gift  shops  operated  by  the
employer, where the employer is a hospital, college, or university;
(x) pharmacy purchases made at the employer's place of business;
(xi)  tuition, room, board, and fees for pre-school, nursery, primary,
secondary, and/or post-secondary educational institutions;
(xii) day care, before-school and after-school care expenses;
(xiii) payments for housing provided at no more than market  rates  by
non-profit hospitals or affiliates thereof; and
(xiv) similar payments for the benefit of the employee.
c.  are  related  to  recovery  of  an overpayment of wages where such
overpayment is due to a mathematical or  other  clerical  error  by  the
employer.  In  making  such  recoveries,  the employer shall comply with
regulations promulgated by the  commissioner  for  this  purpose,  which
regulations  shall include, but not be limited to, provisions governing:
the size of overpayments that  may  be  covered  by  this  section;  the
timing, frequency, duration, and method of such recovery; limitations on
the  periodic  amount  of  such  recovery;  a requirement that notice be
provided to the employee prior to the commencement of such  recovery;  a
requirement  that  the  employer implement a procedure for disputing the
amount of such overpayment or seeking  to  delay  commencement  of  such
recovery;  the  terms  and content of such a procedure and a requirement
that notice of the procedure for disputing the overpayment or seeking to

delay commencement of such recovery be provided to the employee prior to
the commencement of such recovery.
d.  repayment  of  advances of salary or wages made by the employer to
the employee. Deductions to cover  such  repayments  shall  be  made  in
accordance  with  regulations  promulgated  by the commissioner for this
purpose, which  regulations  shall  include,  but  not  be  limited  to,
provisions  governing:  the  timing,  frequency, duration, and method of
such repayment; limitations on the periodic amount of such repayment;  a
requirement  that  notice  be  provided  to  the  employee  prior to the
commencement  of  such  repayment;  a  requirement  that  the   employer
implement  a  procedure  for  disputing  the amount of such repayment or
seeking to delay commencement of such repayment; the terms  and  content
of  such  a procedure and a requirement that notice of the procedure for
disputing the  repayment  or  seeking  to  delay  commencement  of  such
repayment be provided to the employee at the time the loan is made.
* NB Effective until November 6, 2024
* 1.  No  employer  shall  make  any  deduction  from  the wages of an
employee, except deductions which:
a. are made in accordance with the provisions of any law or  any  rule
or regulation issued by any governmental agency; or
b. are expressly authorized in writing by the employee and are for the
benefit  of  the  employee;  provided that such authorization is kept on
file on the employer's premises. Such  authorized  deductions  shall  be
limited  to  payments  for  insurance  premiums,  pension  or health and
welfare benefits, contributions to  charitable  organizations,  payments
for  United  States  bonds,  payments for dues or assessments to a labor
organization, and similar payments for the benefit of the employee.
* NB Effective November 6, 2024
* 2. Deductions made in conjunction with an employer sponsored pre-tax
contribution plan approved by the IRS or other local  taxing  authority,
including  those  falling within one or more of the categories set forth
in paragraph b of subdivision one of this section, shall  be  considered
to  have  been made in accordance with paragraph a of subdivision one of
this section.
* NB Effective until November 6, 2024
* 2. No employer shall make any charge against wages,  or  require  an
employee  to make any payment by separate transaction unless such charge
or payment is permitted as a deduction from wages under  the  provisions
of subdivision one of this section.
* NB Effective November 6, 2024
* 3. a. No employer shall make any charge against wages, or require an
employee  to make any payment by separate transaction unless such charge
or payment is permitted as a deduction from wages under  the  provisions
of subdivision one of this section or is permitted or required under any
provision of a current collective bargaining agreement.
b.  Notwithstanding  the  existence  of employee authorization to make
deductions in accordance with  subparagraphs  (iv),  (ix),  and  (x)  of
paragraph b of subdivision one of this section and deductions determined
by  the commissioner to be similar to such deductions in accordance with
subparagraph (xiv) of paragraph b of subdivision one  of  this  section,
the  total aggregate amount of such deductions for each pay period shall
be subject to the following limitations: (i) such aggregate amount shall
not exceed a maximum aggregate limit established  by  the  employer  for
each  pay  period; (ii) such aggregate amount shall not exceed a maximum
aggregate limit established by the employee, which limit may be for  any
amount  (in  ten dollar increments) up to the maximum amount established
by the employer under subparagraph (i)  of  this  paragraph;  (iii)  the
employer  shall  not  permit  any  purchases  within these categories of

deduction by the employee that exceed the aggregate limit established by
the employee or, if no limit has been set by the employee, the limit set
by the  employer;  (iv)  the  employee  shall  have  access  within  the
workplace   to   current   account   information   detailing  individual
expenditures within these categories of deduction and a running total of
the amount that will be deducted from the employee's pay during the next
applicable pay period. Information shall be available in printed form or
capable of being printed should the employee wish to obtain  a  listing.
No  employee  may be charged any fee, directly or indirectly, for access
to, or printing of, such account information.
c. With the exception of wage deductions required or authorized  in  a
current   existing   collective   bargaining  agreement,  an  employee's
authorization for any and all wage deductions may be revoked in  writing
at  any  time.  The employer must cease the wage deduction for which the
employee has revoked authorization as soon as practicable,  and,  in  no
event  more than four pay periods or eight weeks after the authorization
has been withdrawn, whichever is sooner.
* NB Effective until November 6, 2024
* 3. Nothing in this section shall justify noncompliance with  article
three-A of the personal property law relating to assignment of earnings,
nor with any other law applicable to deductions from wages.
* NB Effective November 6, 2024
* 4.  Nothing in this section shall justify noncompliance with article
three-A of the personal property law relating to assignment of earnings,
with section two hundred twenty-one of this chapter relating to  company
stores or with any other law applicable to deductions from wages.
* NB Effective until November 6, 2024
5.  There  is  no  exception  to  liability under this section for the
unauthorized failure to pay wages, benefits or wage supplements.