在马来西亚，雇主在支付员工薪水前必须先为员工扣除5个不同政府部门的费用。
不同的政府部门扣除的费用条例又是不一样的，例如：加班费不需要报 EPF 但需要报 SOCSO，小费需要报 SOCSO 但不需要报 EIS，那么多contribution老板应该怎样扣？
别担心，我们为您整理了一篇文章，跟着我们的文章就能很好的知道哪个需要扣除，哪个不需要啦！
员工薪水需要扣除的费用详情
需要扣除EPF的费用：
- 工资Salary
- 花红 Bonus
- 津贴 Allowance
- 佣金 Commission
- 产假/半天假/学习假工资 Wages for maternity/ Study/ Half day leave
- 激励奖金 Incentive
- 拖欠的工资 Arrears of wages
- 支付未使用的年假或病假的付款 Payment for unutilized annual or medical 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
- 遣散费或津贴 Retrenchment, temporary and lay-off termination benefits
- 解雇的赔偿金 Payment in lieu of notice of termination of employment
- 小费 Gratuity
- 退休福利 Retirement benefits
- 董事费 Director’s fee
- 任何旅游津贴 Travelling allowance or the value of any travelling concession
需要扣除SOCSO的费用：
- 工资 Salary
- 加班费 Overtime payment
- 津贴 Allowance
- 佣金 Commission
- 小费 Gratuity
- 产假/半天假/学习假工资 Wages for maternity/ Study/ Half day leave
- 激励奖金 Incentive
- 拖欠的工资 Arrears of wages
- 服务费 Service charges
- 支付未使用的年假或病假的付款 Payment for unutilized annual or medical 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SOCSO的费用：
- 退休福利 Retirement benefits
- 遣散费或津贴 Retrenchment, temporary and lay-off termination benefits
- 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
- 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
什么费用需要扣EIS?
- 工资 Salary
- 带薪假期 Pay leave
- 加班费 Overtime payment
- 津贴 Allowance
- 佣金 Commission
- 假期加班 Extra Work on Holiday
什么费用不需要扣EIS？
- 交通津贴 Travelling Allowance
- 奖金 Bonus
- 小费 Gratuity
- 特别费用 Special Expense (Claims)
- 实物利益Benefits in Kinds
- 其他薪金 Other Remuneration
什么需要扣HRDC（前称HRDF）呢？
- 工资 Salary
- 津贴 Allowances
- 代理津贴 Acting allowance
- 娱乐津贴 Entertainment allowance
- 长期服务津贴 Long service allowance
- 返职津贴/奖励津贴 Return allowance/ allowance incentive allowance (where the amount per month is fixed)
- 机器维修津贴 Machine maintenance allowance
- 临时交换津贴 Temporary exchange allowance
- 生活成本津贴 Cost of living allowance
- 特别替代津贴 Special replacement allowance
- 房屋津贴 Housing allowance
- 技术津贴 Skill allowance
不需要扣HRDC（前称HRDF）的费用：
- 花红 Bonus
- 服务津贴 Rate of service allowance
- 退休金 Gratuity on discharge or retirement
- 旅游津贴 Travel allowance
- 加班津贴 Overtime allowance
- 轮班津贴 Shift allowance
- 考勤津贴/考勤奖励津贴 Attendance allowances / attendance incentive allowance
- 佣金 Commissions
- 生产激励津贴 Production incentive 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
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
- 小费 Gratuity
- 员工认股制度 Employee’s share option scheme (ESOS)
- 雇主承担的税款Tax borne by the employer
- 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
(201706002678 & AF 002133)