Payments Liable for EPF Contribution
- Salaries
- Payments for unutilised annual or medical leave
- Bonuses
- Allowances
- Commissions
- Incentives
- Arrears of wages
- Wages for maternity leave
- Wages for study leave
- Wages for half day leave
- Other contractual payments or otherwise
Payments Exempted Or Not Liable From EPF Contribution
- Service charges
- Overtime payments
- Gratuity (payment to employee payable at the end of a service period or upon voluntary resignation)
- Retirement benefits
- Termination benefits
- Travel allowances
- Payment in lieu of notice of termination of service
- Director’s fee
- Gifts (includes Cash Payments for holidays etc festive celebrations )
- Any other remuneration or payment as may be exempted by the Minister
