Before you approve hours, check that uniform and equipment deductions stay within the statutory cap and every other deduction has a stated legal basis. Minnesota Legislature Office of the Revisor of Statutes sets a $50 cap for uniform and equipment deductions.
Key takeaways: what to check before approving hours
- Cap check: According to Minnesota Legislature Office of the Revisor of Statutes, uniform and equipment deductions may not exceed $50.
- Dealer exception: For a licensed motor vehicle dealer that furnishes uniforms on an ongoing basis, the limit is the lesser of 50 percent of reasonable expense or $25 per month.
- Authorization limit: Deductions not authorized by the uniform subdivision may only be taken as sections 177.28, subdivision 3, 181.06, and 181.79 authorize.
- Termination rule: At termination, the employer must reimburse the full amount deducted for listed items.
- Dealer exception: The reimbursement requirement excludes a motor vehicle dealer's rental and maintenance deduction for uniforms or clothing.
Uniform deduction limits: the short answer
The short answer is that a uniform or equipment deduction may not exceed $50, according to Minnesota Legislature Office of the Revisor of Statutes. This cap applies to deductions, direct or indirect, for up to the full cost of the uniform or equipment. If a motor vehicle dealer licensed under section 168.27 furnishes uniforms or clothing on an ongoing basis, the limit is the lesser of 50 percent of the dealer's reasonable expense or $25 per month, including nonhome maintenance.
Any deduction from wages or gratuities not authorized by this subdivision may only be taken as authorized by sections 177.28, subdivision 3, 181.06, and 181.79, according to Minnesota Legislature Office of the Revisor of Statutes. This means you must verify the specific statutory authorization for any deduction beyond the uniform and equipment cap. If the deduction is not listed in those sections, it is not authorized under this rule.
Keep the claim tied to this named source. Do not treat one publisher's rule as every firm's rule, and do not treat one jurisdiction's rule as the rule everywhere. The $50 figure and the dealer-specific limits are specific to the Minnesota statute cited. For other states, you must check the local labor laws.
Before approval: confirm the deduction is authorized
Before you approve hours, verify that the deduction is authorized by the specific statutory sections your state page names. In Minnesota, deductions from wages or gratuities that are not authorized by the current subdivision may only be taken as authorized by sections 177.28, subdivision 3, 181.06, and 181.79 Minnesota Legislature Office of the Revisor of Statutes. Deductions outside the subdivision 4 items (uniforms, equipment, and travel expenses) must match one of these listed sections; do not approve those until you confirm their legal basis. The same page requires the employer to post a copy of the section for the information of employees Minnesota Legislature Office of the Revisor of Statutes. Check that this copy is posted in your workplace so staff can see the rules that govern their pay. For the wider approval routine, see timesheet approval and edit rules.
In Delaware, wages are defined as compensation payable in legal tender, subject to such deductions, charges or allowances as may be permitted by the regulations of the Department under this chapter Delaware General Assembly. This means you must check the Department’s regulations to see if a specific deduction is permitted before you approve it. Do not assume a deduction is allowed just because it appears on the timesheet; the authorization source must be the Department’s regulations.
| Deduction Type | Authorization Source | Publisher |
|---|---|---|
| Unauthorized deductions | Sections 177.28, subdivision 3, 181.06, and 181.79 | Minnesota Legislature Office of the Revisor of Statutes |
| Posted copy requirement | Section 177.24, clause (3) | Minnesota Legislature Office of the Revisor of Statutes |
| Wage deductions | Regulations of the Department | Delaware General Assembly |
Pull the authorization source for each deduction type from your state’s official page and note it next to the timesheet line item. If the source is not listed in the statutory sections or department regulations, hold the approval until you verify the rule.
During approval: compare the amount to the $50 uniform cap
When a uniform or equipment deduction appears on a timesheet, verify the amount against the specific limits in Sec. 177.24 MN Statutes. Minnesota Legislature Office of the Revisor of Statutes sets a general cap of $50 for deductions, direct or indirect, covering up to the full cost of the uniform or equipment. If the employer is a motor vehicle dealer licensed under section 168.27 and furnishes uniforms or clothing described in clause (1) on an ongoing basis, the limit is the lesser of 50 percent of the dealer's reasonable expense or $25 per month, including nonhome maintenance. Compare the deduction line on the timesheet to these figures before approving the hours. If the amount exceeds the applicable cap, flag it for correction.
Travel expenses are a separate deduction item under the same statute. The rule covers travel expenses in the course of employment, except those incurred in traveling to and from the employee's residence and place of employment. When reviewing a timesheet with a travel deduction, confirm the expense was incurred in the course of employment and not during the commute. The table below summarizes the deduction items and their specific limits from this source.
| Deduction Item | Limit or Rule | Publisher |
|---|---|---|
| Uniform and equipment | $50 or lesser of 50 percent of expense or $25 per month for dealers | Minnesota Legislature Office of the Revisor of Statutes |
| Travel expenses | In course of employment, excluding commute | Minnesota Legislature Office of the Revisor of Statutes |
| Dealer uniforms | Lesser of 50 percent of reasonable expense or $25 per month | Minnesota Legislature Office of the Revisor of Statutes |
Check the deduction amount against the cap before you approve the timesheet. If the deduction is for a dealer uniform, calculate 50 percent of the reasonable expense and compare it to the $25 per month figure to determine the correct limit. For standard uniforms, ensure the deduction does not exceed $50. For travel, verify the expense was not for commuting.
After approval: final wages and what each check prevents
According to Minnesota Legislature Office of the Revisor of Statutes, an employer must reimburse the full amount deducted for items listed in subdivision 4 at the termination of employment. The only exception is a motor vehicle dealer's rental and maintenance deduction for uniforms or clothing. If you approved a uniform deduction earlier in the year, verify that the final paycheck includes the refund unless the dealer exception applies. For deadlines, see final wage deadlines.
Gratuity handling requires separate attention. Under Delaware Code Online, a gratuity marked as such or deposited for direct services is the sole property of the primary direct service employee. The employer may not take or retain that gratuity except as required by state or federal law. Check that no gratuity line appears on the final timesheet as a deduction. For tipped staff timecards, see review tipped employee timecards.
If records do not show the exact amount of gratuities diverted, the Minnesota commissioner may determine the amount based on available evidence and mediate a settlement. The commissioner may also require the employer to pay restitution in the amount of the gratuities diverted. Keep deduction records with each timesheet so you can prove the exact amounts if a dispute arises.
| Post-Approval Check | Requirement | Publisher |
|---|---|---|
| Termination reimbursement | Reimburse full amount deducted for subdivision 4 items, except dealer uniform rental | Minnesota Legislature Office of the Revisor of Statutes |
| Gratuity ownership | Gratuity is sole property of employee, not retained by employer | Delaware General Assembly |
| Restitution authority | Commissioner may require payment of diverted gratuities | Minnesota Legislature Office of the Revisor of Statutes |
| Record determination | Commissioner may determine amount from available evidence if records are insufficient | Minnesota Legislature Office of the Revisor of Statutes |
Review one final timesheet from a recent separation and confirm the reimbursement line matches the original deduction amount.
Reference table: deduction rules by publisher
The table below lists the seven deduction items you should check before approving hours, drawing from the specific rules published by state legislatures. Each row names the publisher and the exact limit or rule title associated with that item.
| Deduction Item | Rule or Limit | Publisher |
|---|---|---|
| Uniform and equipment | May not exceed $50 | Minnesota Legislature Office of the Revisor of Statutes |
| Unauthorized deductions | Only as authorized by sections 177.28, subdivision 3, 181.06, and 181.79 | Minnesota Legislature Office of the Revisor of Statutes |
| Travel expenses | In the course of employment except commuting to and from residence | Minnesota Legislature Office of the Revisor of Statutes |
| Reimbursement at termination | Full amount deducted for listed items, except dealer rental and maintenance | Minnesota Legislature Office of the Revisor of Statutes |
| Washington final wages | Section 296-126-025 titled Deductions from final wages | Washington State Legislature |
| Washington overpayments | Section 296-126-030 titled Adjustments for overpayments | Washington State Legislature |
| Delaware gratuity retention | Sole property of employee; may not be taken except as law requires | Delaware General Assembly |
Fill-in worksheet: the deduction check sheet
Keep this sheet with the timesheet you are approving. It covers the four Minnesota checks listed below. Write the specific section number or rule title your own state page names next to each item. This is an editorial recommendation for your records; it is not a legal determination for your jurisdiction.
1. Minnesota $50 uniform cap Check if the deduction is for a uniform or equipment. Under Minnesota Legislature Office of the Revisor of Statutes, these deductions may not exceed $50. If a licensed motor vehicle dealer under section 168.27 furnishes uniforms on an ongoing basis, the cap is the lesser of 50 percent of the dealer's reasonable expense or $25 per month. Write down the actual amount deducted and confirm it stays within these limits.
2. Unauthorized deduction limit If the deduction is not for a uniform or equipment, verify its authorization. The same Minnesota source states that deductions from wages or gratuities not authorized by the uniform subdivision may only be taken as authorized by sections 177.28, subdivision 3, 181.06, and 181.79. Note which of these sections authorizes the specific line item on the timesheet.
3. Travel expense deductions Review any travel expense lines. The Minnesota statute lists travel expenses in the course of employment as a deductible item, but it excludes those incurred in traveling to and from the employee's residence and place of employment. Mark the line as valid only if it covers work-related travel, not commuting.
4. Reimbursement at termination Check if the employee is separating. The Minnesota source requires the employer to reimburse the full amount deducted for the listed items at termination, except for a motor vehicle dealer's rental and maintenance deduction for uniforms or clothing. Flag any unreimbursed uniform deductions for the final pay period.
Action step: Pull one recent timesheet with a deduction on it and confirm the authorization source your own state page names.
FAQ: uniform and wage deduction questions
What are the uniform deduction limits for hourly staff?
According to Minnesota Legislature Office of the Revisor of Statutes, deductions for the full cost of a uniform or equipment may not exceed $50. For a licensed motor vehicle dealer furnishing uniforms on an ongoing basis, the limit is the lesser of 50 percent of the dealer's reasonable expense or $25 per month.
How much can a Minnesota employer deduct for a uniform?
The cap is $50 for employers generally, other than the dealer exception below, as stated by the Minnesota Legislature Office of the Revisor of Statutes. If the employer is a motor vehicle dealer licensed under section 168.27 that furnishes uniforms or clothing on an ongoing basis, the deduction may not exceed the lesser of 50 percent of its reasonable expense or $25 per month.
Does the Minnesota $50 uniform cap apply in my state?
The $50 cap comes from the Minnesota statute cited by the Minnesota Legislature Office of the Revisor of Statutes, so it governs Minnesota employment. You must check your own state’s labor pages for its own limits, as rules vary by jurisdiction.
Must a Minnesota employer repay uniform deductions at termination?
Yes, the employer must reimburse the full amount deducted for items listed in subdivision 4, according to the Minnesota Legislature Office of the Revisor of Statutes. The exception is a motor vehicle dealer's rental and maintenance deduction for uniforms or clothing.
Can an employer keep a gratuity left for a server in Delaware?
No, a gratuity is the sole property of the primary direct service employee and may not be taken or retained by the employer, except as required by state or federal law, according to the Delaware General Assembly.