IRC Section 162 allows deductions for ordinary and necessary trade or business expenses paid or incurred during the course of a taxable year. Thus, if the employer charges you these fees, then they are very likely deductible because they were in the course of earning income. If you are self-employed, then you can deduct these fees on Schedule C. If you are an employee, then you can deduct these fees on Schedule A, in the Miscellaneous Itemized Deductions area (these expenses are potentially limited and you must itemize your deductions).