Hi,
Last year everyone (directors included) got a 10% paycut. This was expalined in an e-mail to all. We are a small 4 person company. I did not request wirtten acceptance of this pay cut. I was told at the weekend that i should have gotten a signature from employees accepting the pay cut, otherwise the pay cut was not legal and the employee is entitled to the monies back when they request it.
The employer is supposed to amend the terms of the written contract etc... but if the employee hasn't made any move to exercise their rights to resist the paycut and it's a year later, that would have to argue against them if it ended up getting messy...
My understanding is that you cannot make deductions from salary without an employee's permission. I'm not sure how this dovetails with making a salary cut across the board though...