When must payroll deductions begin for employees?

• A. From the first minute of work
• B. After two weeks of employment
• C. At the end of the first payroll period
• D. After probationary period

Answer: (A)

The key idea is that deductions come from wages as soon as work is performed. Once an employee begins work, they are earning wages from that moment, so the employer may withhold mandated taxes and any authorized deductions from the wages that are earned during that pay period. Waiting to start deductions until later—after two weeks, at the end of the first payroll period, or after a probationary period—would delay withholding that is based on the earnings already accrued. In other words, deductions start with the first minute of work because wages are earned continuously from that point, and withholding follows the actual earnings.