The Income Tax Act 1938 Chap 75:01, the National Insurance Act 1971 Chap 32:01, and the Health Surcharge Act 1987 Chap 75:05 make provisions to allow employers to make deductions from pay where as a requirement of law. Employers may also make other specific deductions where the employee has provided written permission. The following table details the regular deductions which may be expected to be processed and withheld via the payroll calculation:
| Deduction for: | Detail |
| Income Tax | The Income Tax Act 1938 Chap 75:01 – Employer is required by law to calculate and deduct Income Tax, and pay it over to the Inland Revenue Department (IRD). See 2.1. |
| National Insurance | The National Insurance Act Chap 32:01 – Employer is required by law to calculate and deduct National Insurance contributions and pay them over to the |
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