Payments applicable to EPF Contribution in Malaysia
All monitory payments which are for salary are applicable for EPF contribution in Malaysia.
1) Salary of employees
2) Unused annual or medical leave encashment
4) Almost all kinds of allowances
5) Incentives and Commissions
6) Wages Arrears
7) Maternity Leave Wages
8) Study Leave Wages
9) Half day leave wages
10) Other contractual payments
Exempted Payments from EPF Contribution
These payments are not considered “wages” by the EPF Malaysia:
1) Service charges like tips, etc.
2) OT Payments
4) Benefits at the time of retirement
5) Benefits when terminated
6) Allowances for travel like petrol, parking, etc.
7) Fee of Director
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