Salary Deduction Memo Sample

Salary Deduction Memo Sample-A staff salary can be deducted to serve as a punishment for misconduct. In some standard office setting, if a staff commit an offense that is against the company’s rules and regulations as stated in the company’s hand book, a waring memo will be issued to the staff reminding the staff of the punishment attached to such misconduct.

If the staff repeat such misconduct for the second time, a severe warning memo with subject- Final Warning will be issued to the said staff.

And if the staff repeat such misconduct for the third time, the company will have no choice than to punish the staff either by deducting the salary of the staff or suspending the staff for a specified period without pay.

A good salary deduction memo should have a destination (TO) stating the name and designation of the staff you are sending the memo.

The memo should also state where or who is sending the memo (FROM). Who and who should be aware of the memo ( CC). CC means Carbon Copy.

When writing internal memo, top managers of the organization like the Managing Directors, General Managers, Technical Manager, Human Resource Managers are supposed to aware so they are usually copied.

This is because they are the decision makers of the company so they need to be aware of the happenings within the organization.

There is also need to write Date if possible the Time you are sending the memo. Th Subject of the memo should also be stated clearly while the Body of the memo should state in detail the offence which the staff committed and equivalent day of deduction in respect to such offense.

Here are some salary deduction memo sample that can serve as a guide when writing your own

Salary Deduction Memo Sample

Internal Memo

To:       Staff Name(Designation)

From:   Admin/HR Manager

CC:      MD, GM, TM, ACA.(Top Managers)

Date:   22, February, 2021

Subject: Deduction for failure to respond to query

The above subject matter refers.

Please be informed that two (2) days deduction will be made from your February, 2021 salary.

This is due to failure to respond to the query issued to you on the 16th of February, 2021 stating why you raised more than one requisition for same purpose.

Management considers such act intolerable hence totally not acceptable.



Admin/HR Manager

Subject:  Final Warning/Deduction for leaving a duty post

You have been warned verbally on several occasions by the Management and the chief Security Officer who is also you immediate boss for leaving your duty post before time without permission.

Consequently, two (2) days deduction will be made from your salary for the month of December, 2021.

It is in your own interest to note that this memo serves as the final warning on this issue; in other words, further report shall attract a severe penalty by the company’s management.

Thank you.



Admin/HR Manager              

Subject:  Deduction for absent from work

Kindly be reminded that in the case of eventuality which may keep you away from work, you are mandated to put a call through to the Security head and the Administrative department to inform them why you would  be absent from work.

This is a generally known procedure which you refused to adhere to from March14th to March 17th, 2021.

Consequently, Four (4) days deduction shall be made from your salary for the month of April, 2021.

Thank you.


Admin/HR Manager      

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Subject:  Final Warning & Deduction for late coming

This is to inform you that your incessant late coming to work will no longer be tolerated by the management. It was brought to the notice of the Admin Department that you resumed work by 11:39 am on 15th January, 2021 without taking a proper excuse by phone call or otherwise through your immediate boss or the Admin Department to notify them on the reason why you would come late to work. 

Consequently, two (2) days deduction will be made from your salary for the month of January, 2021 and you will be transferred out of Head Office. However, your transfer date and the site you will be transferred to will be communicated to you as soon as possible.

In your own interest, kindly note that this memo is the last warning you will receive, in other words, your employment will be terminated upon subsequent report against you on this issue.

Be warned

Thank you.


Admin/HR Manager    

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Subject: Salary and pay back schedule      

Please refer to the following:

  1. Your salary will be adjusted in the payroll system to N850,000.00 (Eight Hundred and Fifty Thousand Naira) net monthly, being your complete salary prior to your employment agreement and there will be no allowance.
  2. We will consider your allowance of N143,000.00 (One Hundred and Forty-Three Thousand Naira) monthly that was not paid in July, August and September. The total amount of N429,000.00 (Four Hundred and Twenty Nine Thousand naira) will be deducted from the balance of N4,000,000.00 (Four Million Naira) which will make the old amount N3,571,000.00 (Three Million, Five Hundred and Seventy One Thousand Naira) which will be deducted from your salary according to the previous pay schedule that was sent to you.
  3. Your salary for September 2020 will be released and deduction will take effect accordingly.  

Thank you.


Technical Manager    

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Subject: Salary suspension memo

In respect to the ongoing investigation that is been carried out, kindly be notified that your monthly salary has been suspended with immediate effect, pending the outcome of the investigation.

Thank you.


  Admin/HR Manager

Subject: Warning and Deduction for misplacement of item

Please be informed that seven (7) days deduction will be made from your April 2021 salary.

This is as a result of the delay/misplacement of Internal/Site Purchase Requisition Order from the Quantity Survey Department.

The delay of items has created a set-back in the performance of Departmental duties.

Every document should be treated immediately and passed to the appropriate department for authorization and necessary action.

Be warned, subsequent action(s) will attract severe punishment.


HR Manager

Read: How To Write Internal Memo-Samples

I hope the above Salary Deduction Memo Sample will serve as a guide you when writing your own. Feel free to drop your question or contribution in the comment box bellow.







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