Bonus vs Ang Pow

“Is Bonus subject to EPF & SOCSO?”

“Is Bonus subject to PCB?”

“Is Ang Pow better than Bonus”

FAQ for Bonus & Ang Pow 

Yes, bonus is subject to EPF contribution of both employers and employees.

You may use PCB calculator to calculate PCB.



  • An extra reward to employees
  • Will be recorded in payroll
  • Subject to EPF & MTD


Ang Pow:

  • A gift of money (During festival)
  • Not considered as personal income
  • Not subject to EPF & MTD

We do not recommend you to do so as EPF authority might review to ensure the employees’ benefit are given.

We do not recommend you to do so. If employer issued bonus, you could get extra 12%/13% EPF contribution from employers.

If your Bonus was issued in January, the EPF & MTD contribution should pay on the subsequence month (before February 15th).