Section 47

A deduction under section 45(1)(b) shall not exceed the amount of the damage or loss caused to the employer by the neglect or default of the employee and, except with the approval of the Commissioner, shall in no case exceed one-quarter of one month’s salary and shall not be made until the employee has been given an opportunity of showing cause against the deduction.

All such deductions and all realisations thereof shall be recorded in a register to be kept by the employer in such form as the

Commissioner may determine.