Payments Subject to & Exempted from EPF Contributions

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雇员缴付EPF的薪资全面指南

Payments Subject to EPF Contributions: A Comprehensive Guide


作为雇主，了解哪些付款项目需要缴纳EPF是非常重要的。本指南将为您列出需缴纳与免缴EPF的薪资项目，帮助您更准确地进行薪资处理。

As an employer, it’s crucial to know which payments are subject to EPF deductions. This guide outlines the payments that fall under EPF contributions and those that are exempt, helping you ensure accurate payroll processing.


📌 需要缴纳EPF的薪资项目 Payments Subject to EPF Contribution
 一般而言，任何被视为“工资”的金钱付款，都需要缴纳EPF。这些项目包括：
Generally, any monetary payment that is considered as “wages” is subject to EPF contributions. These payments include:

  • 基本薪资 (Salaries)

  • 未使用年假或病假所支付的薪资 (Payments for Unutilized Annual or Medical Leave)

  • 花红（Bonus）

  • 津贴（Allowance）（部分特定津贴除外）

  • 佣金（Commission）

  • 奖励金（Incentive）

  • 薪资补发（Arrears of wages）

  • 产假期间的薪资 (Wages for Maternity Leave)

  • 进修假期间的薪资 (Wages for Study Leave)

  • 半天假期的薪资 (Wages for Half Day Leave)

  • 其他合约规定或应支付的款项 (Other Contractual Payments (or otherwise))

以上项目都会被纳入雇主与雇员每月EPF供款的计算中。

These payments are included in the calculation of monthly EPF deductions for both employees and employers.

❌ 无需缴EPF的薪资项目 Payments Exempted From EPF Contribution
 某些付款项目并不被EPF视为工资，因此无需缴纳EPF，包括：
Certain payments are *not* considered as wages by EPF and are therefore exempt from deductions. These include:


  • 服务费（例如小费）：任何形式的小费或服务费无需缴纳EPF。

Service Charges (Tips, etc.) : Any tips or service charges are not subject to EPF deductions.

  • 加班费（Overtime Payments）：加班工资被豁免。

Overtime Payments: Payments for overtime work are excluded.

  • 酬金（Gratuity）：员工在服务期满或主动离职时获得的款项免缴EPF。

Gratuity: Payments made to employees at the end of their service period or upon voluntary resignation are exempt.

  • 退休金（Retirement Benefits）：员工退休时获得的福利无须缴纳EPF。

Retirement Benefits: Any benefits provided upon retirement are not subject to EPF.

  • 解雇赔偿金（Termination Benefits）：解除雇佣关系时支付的赔偿金免缴EPF。

Termination Benefits: Any benefits given upon termination of employment are exempt.


  • 差旅津贴（Travel Allowance）：不会计入EPF工资计算。

Travel Allowances: Travel allowances are not included in the wage calculations for EPF.

  • 代通知金（Payment in Lieu of Notice）：无需缴纳EPF。

Payment in Lieu of Notice of Termination: This payment is exempt from EPF contributions.

  • 董事费（Director’s Fee）：支付给董事的费用不须缴纳EPF。

Director’s Fee: Fees paid to directors are not subject to EPF deductions.

  • 节庆礼金（Gifts）：例如开斋节或圣诞节的现金礼物豁免EPF。

Gifts: This includes cash payments for holidays like Hari Raya or Christmas.


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

了解哪些薪资项目需要缴纳EPF，哪些则无需，是雇主与雇员的重要责任。正确计算并缴纳EPF，不仅可以确保公司符合法律，也保障员工未来的退休福利。

在 HBA，我们专业协助企业处理EPF供款及其他薪资相关事务。如果您在公司薪资处理上需要协助，欢迎联系我们的专家团队，我们乐意为您提供最实用的支持！

Understanding which payments are subject to EPF contributions and which are exempt is essential for both employers and employees. By ensuring that the correct amounts are deducted, businesses remain compliant with Malaysian labor laws, while employees can enjoy the full benefits of their EPF savings.

At HBA, we are here to help guide you through the complexities of EPF contributions and other payroll matters. If you need assistance with your company’s payroll processing, don’t hesitate to reach out to our team of experts.