Wages Subject to EPF Contribution 需缴付雇员公积金(EPF)的薪资/工资

Wages Subject to EPF Contribution

Regardless of whether wages are paid monthly, weekly, daily, or under any contractual/apprenticeship arrangement, the following payments must be included in EPF contributions:

✅ Payments Subject to EPF:

✔ Basic Salary
✔ Unused Annual Leave/Sick Leave Compensation
✔ Bonus
✔ Allowances (e.g., meal, transport)
✔ Commission
✔ Incentives & Rewards
✔ Salary Arrears
✔ Maternity Leave Wages
✔ Study Leave Wages
✔ Half-Day Leave Wages
✔ Other payments stated in the employment contract

❌ Payments Exempted from EPF Contributions:

🚫 Service Charges
🚫 Overtime Pay
🚫 Tips
🚫 Retirement Benefits
🚫 Layoff, Temporary & Suspension Compensation
🚫 Travel Allowances or Travel Benefits
🚫 Severance Pay
🚫 Director’s Fees

需缴付雇员公积金(EPF)的薪资/工资

无论是每月，每星期，每天或是任何情况根据服务合约或学徒安排等支付给雇员的薪资
以下的付款都需缴付雇员公积金(EPF):

* 薪水
* 未用完的年假或是病假补偿
* 花红
* 津贴
* 佣金
* 奖励
* 工资欠款
* 产假工资
* 学习假工资
* 半天假工资
* 其他列入服务合约等的付款

无需缴付雇员公积金(EPF)的付款如下:

* 服务费
* 加班费
* 小费
* 退休福利
* 裁员，临时和停工费
* 任何旅行津贴或是旅行优惠
* 遣散费
* 董事费

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