Payments Not Liable for EPF Contribution

Among the payments that are exempted from EPF contribution:

• Service charge
• Overtime
• Gratuity
• Retirement benefit
• Retrenchment, temporary lay-off or termination benefits
• Any traveling allowance or the value of any travel concession
• Payment in lieu of notice of termination of service
• Director's fee

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Bibliography

KWSP. (n.d.). Payments Not Liable for EPF Contribution. Retrieved from 
http://www.kwsp.gov.my/portal/en/web/kwsp/member/member-responsibility/contribution/payments-not-liable-for-epf-contribution