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23.—(1) The hours a worker is absent from work are to be subtracted from the hours of salaried hours work in a pay reference period if all of the following conditions are met—
(a)the employer is entitled under the worker’s contract to reduce the annual salary due to the absence;
(b)the employer pays the worker less than the normal proportion of annual salary in the pay reference period as a result of the absence.
(2) The hours during which a worker takes industrial action are to be subtracted from the hours of salaried hours work in a pay reference period if an annual salary was payable for those hours, or would have been payable but for the industrial action.
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