Allowances and deductions for the payment of union dues and affiliation to cooperatives and authorized savings accounts, also in the case of the payment of compulsory social security contributions and disciplinary sanctions imposed under the duly approved employment regulations. The employer can contract insurance against risks for workplace accidents and occupational diseases of its workers. The employer is the party that owes the worker or his/her beneficiaries the benefits established by law. The regulation must contain a series of normative provisions including indications to avoid professional risks and instructions for providing first aid in the event of accident.