Category of income subjected to EIS contribution:

  • Salary

  • Overtime

  • Commission and service charges

  • Allowance and incentives

  • Payment for leave; annual leave, sick leave, maternity leave, rest day, public holiday

Among the payments that are exempted from EIS contribution include:

  • Bonus and Director Fee

  • Expenses claim

  • Mileage claims and traveling allowance

  • EPF contribution

  • Gratuity or payment for dismissal/retrenchment

  • Benefit in kind

For more information, kindly refer to this page.

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