Regardless of whether wages are paid monthly, weekly, daily, or under any contractual/apprenticeship arrangement, the following payments must be included in EPF contributions:
Payments Subject to EPF:
Basic Salary
Unused Annual Leave/Sick Leave Compensation
Bonus
Allowances (e.g., meal, transport)
Commission
Incentives & Rewards
Salary Arrears
Maternity Leave Wages
Study Leave Wages
Half-Day Leave Wages
Other payments stated in the employment contract
Service Charges
Overtime Pay
Tips
Retirement Benefits
Layoff, Temporary & Suspension Compensation
Travel Allowances or Travel Benefits
Severance Pay
Director’s Fees
需缴付雇员公积金(EPF)的薪资/工资
无论是每月，每星期，每天或是任何情况根据服务合约或学徒安排等支付给雇员的薪资
以下的付款都需缴付雇员公积金(EPF):
* 薪水
* 未用完的年假或是病假补偿
* 花红
* 津贴
* 佣金
* 奖励
* 工资欠款
* 产假工资
* 学习假工资
* 半天假工资
* 其他列入服务合约等的付款
无需缴付雇员公积金(EPF)的付款如下:
* 服务费
* 加班费
* 小费
* 退休福利
* 裁员，临时和停工费
* 任何旅行津贴或是旅行优惠
* 遣散费
* 董事费
US 22877 
BR 18394 
GB 13476 
CA 10824 
AU 9151 
IE 5003 
NZ 1427 
SA 1330 
