Which payment is subjected to EPF

In Swingvy, all the default payroll items have been set to either be subjected to EPF or not based on the compliance stated by the EPF body. In general, all monetary payments that are meant to be wages are subject to EPF contribution. These include:

Payments Subject to EPF Contribution

Payments which are subject to EPF contribution include:

Salary
Bonus
Allowance
- Broadband/Telephone/Mobile
- Child care allowance
- Loan interest
- Meal allowance
- Parking fees
- Service excellence/Productivity award
Commission
Incentives
Arrears of salaries
Paid half day leave
Payment in respect of un-utilised annual or medical leave (leave balance)
Paid maternity leave
Paid study leave
Other contractual payments or otherwise

Payments Exempted From EPF Contribution

Payments which are not liable for EPF contribution are:

Service charges (tips, etc)
Overtime payment
Gratuity (payment to employee payable at the end of a service period or upon voluntary resignation)
Retirement benefits
Retrenchment
Termination benefits
Temporary lay-off & termination benefits
Payment in lieu of notice of termination of service / employment
Petrol/Travel allowance or the value of any travelling concession
Director's fee
Gifts (includes Cash Payments for holidays like Hari Raya, Christmas, etc.)
Reimbursement
VSS
Severance

The above list is not exhaustive.

Reference: