2.34 What Type of Earnings Are Subject To SOCSO Contribution?
Wages subject to SOCSO contribution:
All renumeration or wages stated below and payable to staff/workers are subject to SOCSO contributions:
- Salary / Wages (full/part time, monthly/hourly)
- Overtime payments
- Commission
- Paid leave (annual, sick and maternity leave, rest day, public holidays)
- Allowances
- Service Charge
Wages NOT subject to SOCSO contribution:
The following wages or remuneration payable to staff/workers are NOT subject to SOCSO contribution:
- Payments by employer to any pension or provident fund for employees
- Mileage claims
- Gratuity payment(s) for dismissal or retrenchments
- Annual bonus
http://www.perkeso.gov.my/images/risalah/2016/edisi_disember05/FINAL_LAYOUT_RISALAH_PERKESO_BM.pdf