Payments Subject to SOCSO Contribution
"Wages" for contribution purposes refers to all remuneration payable in money by an employer to an employee.
Payments in respect of leave
Payments Exempted From SOCSO Contribution
The payments below are not considered “wages” and are not included in the calculations for monthly deductions:
Any contribution payable by the employer towards any pension or provident fund
Any travelling allowance
Any gratuity payable on discharge or retirement of the employee
Any sum paid to cover expenses incurred by the employee in the course of his duties.
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