Wages Subject to SOCSO Contributions 需缴付给社会保险机构 (SOCSO)的工资
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
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
06 May 2025
