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| Important Terminologies |
Are You an Employee?
Yes, if you are employed by an employer under a contract of service or apprenticeship.
Elements of a Contract Service
A contract of service is the terms and conditions of service which explains the relationship between an employer and an employee. Among the factors which make up a contract is the existence of the elements of offer and acceptance, supervision and work control, reward and promise of personal services which cannot be substituted by any other person and so on.
Who is Your Employer?
Your employer is a person or the party who employs you to work under a contract of service or apprenticeship. They include:
Managers, agents or any persons responsible for the payment of wages to an employee;
Any group of persons whether statutory or non-statutory or incorporated;
Any Government, Government Department, Statutory Bodies, Local Authoroties or other bodies as specified in the Second Schedule to the EPF Act 1991.
Do You Receive Wages Or Salary?
You do, if the remuneration that you receive from your employer is in the form of money. However, service charge, overtime payment, gratuity or retirement benefit, retrenchment benefits, lay-off or termination of work benefits and traveling allowances are not considered as wages. Hence, they are not subject to the EPF contributions.
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