Wages Subject to SOCSO Contributions

According to SOCSO regulations, "wages" refer to all earnings paid by an employer to an employee, which includes:

Includable Wages:

Basic salary
Overtime pay
Commission
Payments for substitute leave (e.g., annual leave, sick leave, maternity leave, rest days, public holidays)
Allowances (e.g., performance bonuses, good conduct incentives, cost of living allowances)
Service charges

Non-Includable Wages:

Employer's contributions to pension funds or EPF
Transportation allowances or travel benefits
Retirement gratuities or compensation for termination/dismissal
Annual bonuses

 Employers must ensure accurate payroll calculations to comply with SOCSO contribution requirements!

需缴付给社会保险机构 (SOCSO)的工资

“工资” 是指所有雇主支付给雇员的薪资。其中包括：

* 基本薪资
* 加班费
* 佣金
* 支付于替代年假，病假，产假，休息日，公休日等的付款
* 津贴(如奖励，良好行为，生活成本等)
* 服务费

工资不包含:

* 任何雇主支付给退休金或是公积金的付款Any contribution payable by the employer towards to any pension or provident fund
* 任何交通津贴或优惠
* 任何支付于退休或解雇时的退休金
* 年度花红