[Rev. 2012] CAP. 226 Employment (b) (c) contain, in relation to each deduction comprised in the aggregate amount of deductions, particulars of— (i) the amount of the deduction; (ii) the intervals at which the deduction is to be made; and (iii) the purpose for which it is made; and in accordance with subsection (5), effective at the date on which the pay statement is given. (3) A statement of statutory deductions may be amended by— (a) the addition of a new deduction; (b) a change in the particulars; or (c) the cancellation of an existing deduction, by notice in writing, containing particulars of the amendment given by the employer to the employee. (4) An employer who has given to an employee a statement of statutory deductions shall— (a) within the period of twelve months beginning on the date the first statement of statutory deductions was given; and (b) at intervals of not more than twelve months afterwards, re-issue it in a consolidated form incorporating any amendments notified in accordance with subsection (3). (5) For the purposes of subsection (2)(c), a statement of deductions— (a) becomes effective on the date on which it is given to the employee; and (b) ceases to be effective at the end of the period of twelve months beginning on that date or, where it is re-issued in accordance with subsection (4), at the end of the period of twelve months beginning with the date of the last re-issue. 22. Power to amend provisions on pay and statements of deductions The Minister may on the advice of the Board— (a) vary the provisions of sections 20 and 21 as to the particulars which must be included in a pay statement or a statement of statutory deductions by adding items to, or removing items from, the particulars listed in those sections or by amending any such particulars; and (b) vary the provisions of section 21(4) and (5) so as to shorten or extend the periods specified in those subsections, or those periods as varied from time to time under this section. 23. Security bond for wages (1) An employer who is not incorporated or resident in Kenya may be required by the Minister to pay a bond assessed at the equivalent of one month’s wages for all employees employed or to be employed by the employer. 23 [Issue 1]