An employer can only make deductions from an employee’s final paycheck that are required under federal or Alaska law or that the employee has specifically authorized. However, to the extent that the employer and employee have entered into a written agreement that complies with the law, an employer may deduct for loans, advances, goods, services, equipment or property provided by the employer. Under some limited circumstances, an employer may also deduct for any shortages caused by an employee theft, or by an employee who was entrusted with employer funds and failed to return them to the employer.