Wages subject to SOCSO contribution:
Salary / Wages
Paid leave (annual, sick and maternity leave, rest day, public holidays)
Among the payments that are exempted from SOCSO contribution include:
Payments by employer to any pension or provident fund for employees
Gratuity payment(s) for dismissal or retrenchments
For more details on SOCSO contributions, you can refer to PERKESO website.