<![CDATA[Abstract: The COVID-19 pandemic has resulted in a decline in economic activity, causing companies to suffer losses. To maintain business continuity, the company conducts unilateral wage deductions for workers, which violates workers’ rights and harms workers. Therefore, this study is intended to find legal actions against companies that cut wages unilaterally because they are affected by COVID-19 and to find legal protection for affected workers. The research method used is normative juridical, namely using data sources based on positive legal sources. Based on research, unilateral wage cuts due to COVID-19 are not based on the law and cause rights disputes. There has been no definite legal action against the company, but workers can report the company to the local manpower office if their wages are cut unilaterally. To protect workers’ wages, the Decree of the Minister of Manpower No. 104 of 2021, where wages for workers who are WFO, WFH or laid off are still paid. If it turns out that the company is unable to pay, changes in the amount of wages can be made based on an agreement with the workers. Keywords: Wage Deduction, COVID-19, Employment. Abstrak: Pandemi Covid-19 berdampak pada penurunan aktivitas ekonomi, sehingga menyebabkan perusahaan mengalami kerugian. Untuk menjaga kelangsungan usaha, perusahaan melakukan pemotongan upah pekerja sepihak, yang mana melanggar hak pekerja dan merugikan pekerja.Oleh karena itu, penelitian ini ditujukan untuk mengetahui tindakan hukum terhadap perusahaan yang memotong upah sepihak karena terdampak Covid-19 dan mengetahui perlindungan hukum bagi pekerja yang terdampak.Metode penelitian yang digunakan adalah yuridis normatif, yaitu menggunakan sumber data yang didasarkan pada sumber hukum positif.Berdasarkan penelitian, pemotongan upah sepihak karena Covid-19 tidak berdasarkan hukum dan menimbulkan perselisihan hak. Belum ada tindakan hukum yang pasti pada perusahaan, namun pekerja dapat melaporkan perusahaan pada dinas ketenagakerjaan setempat jika dipotong sepihak upahnya. Untuk melindungi upah pekerja, dikeluarkan Kepmenaker No. 104 Tahun 2021, dimana upah pekerja yang WFO, WFH ataupun yang dirumahkan tetap dibayarkan.Jika ternyata perusahaan tidak mampu membayar, dapat dilakukan perubahan besaran upah berdasarkan kesepakatan dengan pekerja. Kata Kunci: Pemotongan Upah, Covid-19, Ketenagakerjaan]]>
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