CAP. 226 [Rev. 2012] Employment two-thirds of such wages or such additional or other amount as may be prescribed by the Minister either generally or in relation to a specified employer or employee or class of employers or employees or any trade or industry. (4) An employer who deducts an amount from an employee’s remuneration in accordance with subsection (1)(a), (f), (g) and (h) shall pay the amount so deducted in accordance with the time period and other requirements specified in the law, agreement court order or arbitration as the case may be. (5) An employer who fails to comply with the provisions of subsection (4) commits an offence and shall on conviction be liable to a fine not exceeding one hundred thousand shillings or to imprisonment for a term not exceeding two years, or to both. (6) Where proceedings are brought under subsection (5) in respect of failure by the employer to remit deductions from an employee’s remuneration, the court may, in addition to fining the employer order the employer to refund to the employee the amount deducted from the employee’s wages and pay the intended beneficiary on behalf of the employee with the employer’s own funds. 20. Itemised pay statement (1) An employer shall give a written statement to an employee at or before the time at which any payment of wages or salary is made to the employee. (2) The statement specified in subsection (1) shall contain particulars of— (a) the gross amount of the wages or salary of the employee; (b) the amounts of any variable and subject to section 22, any statutory deductions from that gross amount and the purposes for which they are made; and (c) where different parts of the net amount are paid in different ways, the amount and method of payment of each part-payment. (3) This section shall not apply to a casual employee or an employee engaged on piece-rate or task-rate terms or for any period not exceeding six months. (4) The Minister may exclude any category of employees or employees employed in any sector from the application of this section. 21. Statement of statutory deductions (1) A pay statement issued in accordance with section 20 need not contain separate particulars of statutory deductions if— (a) it contains an aggregate amount of statutory deduction, including that deduction; and (b) the employer has given to the employee, at or before the time at which the pay statement is given, a statement of statutory deductions specified in subsection (2). (2) A statement of statutory deductions shall be— (a) [Issue 1] in writing; 22