All remuneration in money due to an employee under his contract of service or apprenticeship whether it was agreed to be paid monthly, weekly, daily or otherwise is regarded as wages. This includes bonus, commission or any allowance which an employer is required to pay whether such a payment is payable under his contract of service or apprenticeship or others. Payments Liable For EPF ContributionGenerally, all remuneration due to an employee is wages and shall be subject to the EPF contributions. Examples of such payments include:• Salary
• Payment for unutilised leave;
• Bonuses;
• Allowances;
• Commission;
• Arrears of wages;
• Wages for maternity leave;
• Wages for study leave;
• Wages for half pay leave; and
• Directors' salary (as an employee).Note: The above list is not exhaustive. If you have any doubts, please contact our Call Management Centre at 03-89226000, Enquiry or any EPF Office. Payments Not Liable For EPF Contribution List of Payments which do not form part of the definition of “Wages” and shall not subject to the EPF contributions include:• Service charges;
• Overtime payment;
• Gratuity;
• Directors' fee;
• Retirement benefits;
• Payment in lieu of notice of termination of employment;
• Retrenchment, temporary and lay-off termination benefits; and
• Any travelling allowance or the value of any travelling concession.