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需要和不需要缴纳SOCSO/EIS的薪资项目

Payments Subject To & Exempted From Socso/Eis Contributions

在马来西亚，雇主必须为其雇员缴纳 SOCSO（社会保障机构）和 EIS（就业保险制度）供款。但并非所有支付给员工的款项都需缴纳这些供款。以下是简单清晰的分类说明，帮助您厘清应缴与免缴项目。

In Malaysia, employers are required to contribute to SOCSO (Social Security Organization) and EIS (Employment Insurance System) on behalf of their employees. But not all payments made to employees are subject to these contributions. Here’s a simple breakdown to help clarify what’s included and excluded.

📌 需要缴纳SOCSO/EIS的薪资项目 Payments Subject to SOCSO/EIS Contribution
根据马来西亚法律，“工资”在供款定义中，是指雇主以金钱形式支付给雇员的所有报酬，包括：
Under Malaysian law, "wages" for contribution purposes refers to all remuneration payable in money by an employer to an employee. This includes:

• 基本薪资（Basic Salaries）
  
  

• 加班费（Overtime Payments）
  
  

• 佣金（Commissions）
  
  

• 有关休假的付款（如年假、病假工资）Payments in Respect of Leave
  
  

• 服务费（Service Charges）
  
  

上述款项将被计入每月 SOCSO 和 EIS 的扣款计算中。

These payments are included in the calculations for monthly SOCSO and EIS deductions.

❌ 不需要缴纳SOCSO/EIS的薪资项目 Payments Exempted From SOCSO/EIS Contribution
某些款项不被视为“工资”，因此不需要计算在供款范围内，包括：
Certain payments are NOT considered "wages" and, therefore, are excluded from the contribution calculations. These include:

• 退休金或公积金供款：雇主为雇员缴纳的退休金或EPF不计入SOCSO/EIS。
  Pension or Provident Fund Contributions: Any contributions made by the employer towards a pension or provident fund are exempt.

• 差旅津贴（Travelling Allowances）：用于报销交通费用的津贴豁免。
  Travelling Allowances: Any allowances given to cover travel expenses are not subject to contributions.

• 离职或退休酬金（Gratuity）：在雇员离职或退休时支付的酬金不需供款。
  Gratuity on Discharge or Retirement: Payments made upon discharge or retirement are not included.

• 费用报销（Expense Reimbursements）：如工作相关的餐饮、交通等实际支出报销。

Expense Reimbursements: Any payments made to cover expenses incurred by the employee in the course of their duties are exempt.

• 年终花红（Annual Bonuses）：不属于SOCSO/EIS工资范畴。
  Annual Bonuses: These are not included in the wage calculations for SOCSO/EIS.

• 节庆礼金（Gifts）：例如开斋节或圣诞节的现金礼物。
  Gifts: For example, cash payments for festive holidays like Hari Raya or Christmas.

💡 为什么你必须知道这些？ Why It’s Important to Know?

清楚了解什么是“工资”以及哪些款项被豁免供款，有助于确保雇主与雇员都符合法律规定，避免因计算错误导致的误解或争议。

在 HBA，我们致力于为客户提供关于 SOCSO 和 EIS 供款的清晰说明与指导。如果您在薪资处理方面需要协助，欢迎随时联系 HBA 的专业团队！

Understanding the differences between what constitutes "wages" and what is exempt from contributions ensures that both employers and employees are in compliance with Malaysian employment laws. It also helps to avoid any confusion or disputes related to the calculation of deductions for SOCSO and EIS. 

At HBA, we are committed to providing clarity and guidance on matters like SOCSO and EIS contributions. If you have any further questions or need assistance with payroll processing, feel free to reach out to our team of experts.