薪水的正确算法 | leonlee博客

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需扣除的费用 Remuneration	EPF	SOCSO	EIS	PCB	HRDF
薪水/工资 Salary/Wages	✅	✅	✅	✅	✅
固定津贴 Fixed Allowance	✅	✅	✅	✅	✅ *
支付未使用的年假或病假的付款 Payment for unutilized annual or medical leave	✅	✅	✅	✅	✅
有薪假期 Paid leave	✅	✅	✅	✅	✅
佣金 Commission	✅	✅	✅	✅	❌
激励奖金 Incentive	✅	✅	✅	✅	❌
加班费 Overtime payment	❌	✅	✅	✅	❌
服务费 Service Fee or Tips	❌	✅	✅	✅	❌
产假 / 半天假 / 学习假工资 Wages for maternity / Study / Half day leave**	✅	✅	❌	❌	❌
拖欠的工资 Arrears of wages**	✅	✅	❌	❌	❌
**其他任何在雇佣合约下的付款	ㅤ	ㅤ	ㅤ	ㅤ	ㅤ
Other payments under services contract or otherwise**	✅	✅	❌	❌	❌
假期加班 Extra work on holiday	❌	✅	✅	❌	❌
花红 Bonus	✅	❌	❌	✅	❌
小费/慰劳金 Gratuity	❌	❌	❌	✅	❌
红包 Red Packets	❌	❌	❌	✅	❌
董事费 Director’s fee	❌	❌	❌	✅	❌
任何旅游津贴 Travelling allowance	❌	❌	❌	✅ **	❌
住宿福利价值 Value of Living Accommodation (VOLA)	❌	❌	❌	✅	❌
额外补贴 Perquisite	❌	❌	❌	✅	❌
实物津贴 Benefits in kinds (BIK)	❌	❌	❌	✅	❌
雇主承担员工的税务 Tax borne by the employer	❌	❌	❌	✅	❌
员工认股制度 Employee’s share option scheme (ESOS)	❌	❌	❌	✅	❌
失业补偿金 Compensation for loss of employment	❌	❌	❌	✅	❌
其他薪金 Other Remuneration	ㅤ	❌	❌	✅	ㅤ
退休福利 Retirement benefits	❌	❌	❌	❌✅?	❌
裁员或雇补偿金 Retrenchment, temporary and lay-off termination benefits	❌	❌	❌	❌✅?	❌
解雇的赔偿金 Payment in lieu of notice of termination of employment	❌	❌	❌	❌	❌
员工退休金或公积金的付款 Payment by employer to any pension or provident fund for employees	❌	❌	❌	❌	❌
费用报销 Special Expense (Claims) / reimbursement	❌	❌	❌	❌	❌
代理津贴Acting allowance 长期服务津贴 Long service allowance 返职津贴/奖励津贴 Return allowance / allowance incentive allowance 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	ㅤ	ㅤ	ㅤ	✅	ㅤ
娱乐津贴 Entertainment allowance 服务津贴 Rate of service allowance 退休金Gratuity on discharge or retirement 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 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	ㅤ	ㅤ	ㅤ	ㅤ	❌

* Allowance paid regularly and are unchanged on a monthly basis.

** Exemption Limit RM6k per year.

📒薪水的正确算法