As long as deductions are required by law such as payroll taxes, and/or are voluntary by the employee such as benefits and charitable donations, deductions may take an employee below minimum wage. However, for such voluntary deductions to be lawful, state laws may vary. For example, some states require employers to obtain the employee's written consent. Consider the following:

Texas law regarding deductions REQUIRES one of three conditions BEFORE a deduction may occur:

• ordered to do so by a court
• authorized to do so by state or federal law
• authorized in writing by the employee

You should also be aware of federal law concerning deductions. For example, under the Fair Labor Standards Act (FLSA), the following deductions cannot take an employee below the minimum wage rate:

• Tardiness
• Uniforms; also keep in mind the following: "The Wage and Hour Division assumes that employees spend one hour a week cleaning their uniforms. Thus, for a minimum wage rate employee, the employer would owe the worker one additional hour's pay" -www.hranswersnow.com
• Losses to the company such as spills, breakage, bad checks, cash register shortages or, as in some cases, the company deductible for accidents in company vehicles

Here are some other tips to keep in mind regarding FLSA:

• Garnishments have special rules
• Meals and Lodging deductions can reduce an employee to below minimum wage
• Correcting payroll overpayments can reduce an employee to below minimum wage on the next pay cycle but the employer should use caution that such an act will not cause financial hardship to the employee
• Kickbacks are unlawful meaning an employer cannot pay the employee's wages and then ask the employee to turn around and write a check back to them (i.e. "payment plans" with employees should be avoided)