Payment Liable for EPF Contribution In general, all payments which are meant to be wages are accountable in your monthly contribution amount calculation. These include: - Salary
- Payment for unutilised annual or medical leave
- Bonus
- Allowance
- Commision
- Incentive
- Arrears of wages
- Wages for maternity leave
- Wages for study leave
- Wages for half day leave
- Other payments under services contract or otherwise
Payments Not Liable For EPF Contribution Among the payments that are exempted from EPF contribution: - Service charge
- Overtime
- Reward
- Retirement benefit
- Retrenchment, temporary lay-off or termination benefits
- Any traveling allowance or the value of any travel concession
- Payment in lieu of notice of termination of service
- Director's fee
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