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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