Wages subject to SOCSO contribution:
Salary / Wages
Overtime payments
Commission
Paid leave (annual, sick and maternity leave, rest day, public holidays)
Allowances
Service Charge
Among the payments that are exempted from SOCSO contribution include:
Payments by employer to any pension or provident fund for employees
Mileage claims
Gratuity payment(s) for dismissal or retrenchments
Annual bonus
For more details on SOCSO contributions, you can refer to PERKESO website.
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