Payment Liable for EPF Contribution

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

Source : http://www.kwsp.gov.my/portal/en/member/member-responsibility/contribution/payments-liable-for-epf-contribution