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:

1. Salary / Wages (full/part time, monthly/hourly)
2. Overtime payments
3. Commission
4. Paid leave (annual, sick and maternity leave, rest day, public holidays)
5. Allowances
6. Service Charge

Wages NOT subject to SOCSO contribution:

The following wages or remuneration payable to staff/workers are NOT subject to SOCSO contribution:

1. Payments by employer to any pension or provident fund for employees
2. Mileage claims
3. Gratuity payment(s) for dismissal or retrenchments
4. Annual bonus

http://www.perkeso.gov.my/images/risalah/2016/edisi_disember05/FINAL_LAYOUT_RISALAH_PERKESO_BM.pdf