---
kind: "section"
citation: "29 C.F.R. § 13.23"
title: "29"
number: "13.23"
heading: "Deductions."
url: "https://uscodex.org/cfr/29/13.23"
---

# §13.23. Deductions.


The contractor may make deductions from the pay and benefits of an employee who is using paid sick leave only if such deduction qualifies as a:

- (a) Deduction required by Federal, State, or local law, such as Federal or State withholding of income taxes;
- (b) Deduction for payments made to third parties pursuant to court order;
- (c) Deduction directed by a voluntary assignment of the employee or his or her authorized representative;
- (d) Deduction for the reasonable cost or fair value, as determined by the Administrator, of furnishing such employee with “board, lodging, or other facilities,” as defined in 29 U.S.C. [203(m)](/usc/29/203.md?p=m) and [29](/usc/29/29.md) CFR [part 531](/cfr/29/part531.md);
- (e) Deduction, to the extent permitted by law, for the purpose of recouping pay and benefits provided for paid sick leave as to which the contractor retroactively denied the employee's request pursuant to [§ 13.5(e)(3)(iii)](/cfr/29/13.5.md?p=e-3-iii) or because the contractor approved the use of the paid sick leave based on a fraudulent request.

## Notes

### Authority

Authority: 5 U.S.C. 301; E.O. 13706, 80 FR 54697, 3 CFR, 2016 Comp., p. 367; Secretary's Order 01-2014, 79 FR 77527.

### Source

Source: 81 FR 67709, Sept. 30, 2016, unless otherwise noted.