Deductions to be subtracted under regulation 31(1)(g)
32.—(1) The deductions required to be subtracted from the total of remuneration by regulation 31(1)(g) are–
(a)any deduction in respect of the worker’s expenditure in connection with his employment;
(b)any deduction made by the employer for his own use and benefit (and accordingly not attributable to any amount paid or payable by the employer to any other person on behalf of the worker), except one specified in regulation 33.
(2) To the extent that any deduction is required to be subtracted by virtue of both sub-paragraphs of paragraph (1), it shall be subtracted only once.