Category of income subjected to EIS contribution:
Salary
Overtime
Commission and service charges
Allowance and incentives
Payment for leave; annual leave, sick leave, maternity leave, rest day, public holiday
Among the payments that are exempted from EIS contribution include:
Bonus and Director Fee
Expenses claim
Mileage claims and traveling allowance
EPF contribution
Gratuity or payment for dismissal/retrenchment
Benefit in kind
For more information, kindly refer to this page.
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