Which payment is subjected to SOCSO

The wages of SOCSO contribution is any remuneration paid by the employer to the employee.

The payment that is subjected to SOCSO

  1. Salary
  2. Overtime payment
  3. Commission and service charge
  4. Any payment that is related to leave, i.e: annual leave

 

The payment that is not subjected to SOCSO 

  1. Statutory contribution paid by the employer for the employee
  2. Travelling allowance or mileage claim
  3. Reimbursement 
  4. Annual bonus
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