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


- Salaries
- Payments for unutilized annual or medical leave
- Bonuses
- Allowances (except a few, see below)
- Commissions
- Incentives
- Arrears of wages
- Wages for maternity leave
- Wages for study leave
- Wages for half day leave
- Other contractual payments or otherwise


Payments Exempted From EPF Contribution

The following payments are not considered "wage" by  EPF and are not eligible for EPF deductions.


- Service charges (tips, etc)
- Overtime payments
- Gratuity (payment to employee payable at the end of a service period or upon voluntary resignation)
- Retirement benefits
- Termination benefits
- Travel allowances
- Payment in lieu of notice of termination of service 
- Director's fee
- Gifts (includes Cash Payments for holidays like Hari Raya, Christmas, etc.)