An employer may retain amounts from the salary of his employee only in the cases exhaustively listed by Article L.224-3 of the Labour Code.
Thus, the employer may deduct amounts from remuneration only in the following cases:
- in relation to fines incurred by the employee under the Labour Code, by virtue of his status or by virtue of duly displayed internal regulations;
- in the event of reparation of damage caused by the misconduct of the employee;
- in respect of supplies to the employee:
- of tools or instruments needed for work and maintenance thereof;
- of materials or equipment needed for work and of which employees are in charge in accordance with accepted usage or the terms of their recruitment.
- in the case of advances on salary made in cash.
It follows from Article L.224-3, combined with Article L.121-9, that the employer may retain amounts from the salary in the event of reparation of damage caused by the serious misconduct or serious negligence of the employee.
It is to be noted that the amounts retained listed under 1, 2 and 4 may not exceed 10% of remuneration.