social

薪水需要呈报什么费用?

加班费不需要报EPF但要报SOCSO,小费需要报SOCSO但不需要报EIS,那么多contribution老板应该怎样扣?

需要扣除EPF的费用:
  • 工资Salary
  • 支付未使用的年假或病假的付款 Payment for unutilized annual or medical leave
  • 花红 Bonus
  • 津贴 Allowance
  • 佣金 Commission
  • 激励奖金 Incentive
  • 拖欠的工资 Arrears of wages
  • 产假/半天假/学习假工资 Wages for maternity/ Study/ Half day leave
  • 其他任何在雇佣合约下的付款 Other payments under services contract or otherwise
不需要扣除EPF的费用:
  • 服务费 Service charges
  • 加班费 Overtime payment
  • 小费 Gratuity
  • 退休福利 Retirement benefits
  • 遣散费或津贴 Retrenchment, temporary and lay-off termination benefits
  • 任何旅游津贴 Travelling allowance or the value of any travelling concession
  • 解雇的赔偿金 Payment in lieu of notice of termination of employment
  • 董事费 Director’s fee
需要扣除SOCSO的费用:
  • 工资 Salary
  • 支付未使用的年假或病假的付款 Payment for unutilized annual or medical leave
  • 激励奖金 Incentive
  • 拖欠的工资 Arrears of wages
  • 产假/半天假/学习假工资 Wages for maternity/ Study/ Half day leave
  • 其他任何在雇佣合约下的付款 Other payments under services contract or otherwise
  • 加班费 Overtime payment
  • 服务费 Service charges
  • 小费 Gratuity
  • 津贴 Allowance
  • 佣金 Commission
不需要扣除SOCSO的费用:
  • 退休福利 Retirement benefits
  • 遣散费或津贴 Retrenchment, temporary and lay-off termination benefits
  • 任何旅游津贴 Travelling allowance or the value of any travelling concession
  • 解雇的赔偿金 Payment in lieu of notice of termination of employment
  • 董事费 Director’s fee
  • 花红 Bonus
  • 特别费用 Special Expense (Claims)
  • 实物利益Benefits in Kinds
  • 其他薪金 Other Remuneration
什么费用需要扣EIS?
  • 工资 Salary
  • 带薪假期 Pay leave
  • 加班费 Overtime payment
  • 假期加班 Extra Work on Holiday
  • 津贴 Allowance
  • 佣金 Commission
什么费用不需要扣EIS?
  • 交通津贴 Travelling Allowance
  • 特别费用 Special Expense (Claims)
  • 小费 Gratuity
  • 奖金 Bonus
  • 实物利益Benefits in Kinds
  • 其他薪金 Other Remuneration
什么需要扣HRDF呢?
  • 工资 Salary
  • 津贴 Allowances
  • 返职津贴/奖励津贴 Return allowance/ allowance incentive allowance (where the amount per month is fixed)
  • 代理津贴 Acting allowance
  • 娱乐津贴 Entertainment allowance
  • 长期服务津贴 Long service allowance
  • 机器维修津贴 Machine maintenance allowance
  • 临时交换津贴 Temporary exchange allowance
  • 技术津贴 Skill allowance
  • 生活成本津贴 Cost of living allowance
  • 房屋津贴 Housing allowance

需要扣除PCB的费用:

  • 工资 Wages
  • 加班费 Overtime payment
  • 佣金 Commission
  • 津贴 Allowance
  • 奖金 Bonus/ Incentive
  • 董事费 Director fees
  • 额外补贴 Perquisite
  • 员工认股制度 Employee’s share option scheme (ESOS)
  • 雇主承担的税款Tax borne by the employer
  • 小费 Gratuity
  • 失业补偿金 Compensation for loss of employment
  • 其他薪金 Any other payment in addition to normal remuneration for current month
不需要扣HRDF的费用:
  • 花红 Bonus
  • 佣金 Commissions
  • 加班津贴 Overtime allowance
  • 退休金 Gratuity on discharge or retirement
  • 考勤津贴/考勤奖励津贴 Attendance allowances / attendance incentive allowance
  • 生产激励津贴 Production incentive allowance
  • 服务津贴 Rate of service allowance
  • 轮班津贴 Shift allowance
  • 夜班津贴 Night shift allowance
  • 替班津贴 Replacement/ discomfort allowance
  • 伙食津贴 Meal allowance
  • 午餐津贴 Lunch allowance
  • 特别工作津贴 Special work allowance