08/04/2021
𝑫𝒐 𝑶𝑻 𝒇𝒆𝒆 𝒂𝒏𝒅 𝑩𝒐𝒏𝒖𝒔𝒆𝒔 𝑰𝒏𝒄𝒍𝒖𝒅𝒆𝒅 𝒊𝒏 𝑯𝑹𝑫𝑭 𝑳𝒆𝒗𝒚?
🔎HRDF levy fee for registered employers is 1% of the monthly wages of each employee while for employers under the optional category shall pay a levy at the rate of 0.5%.
SO, which allowances are included in ‘wages’ under HRDF?
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【𝐅𝐢𝐱𝐞𝐝 𝐀𝐥𝐥𝐨𝐰𝐚𝐧𝐜𝐞𝐬】- Need to be included in HRDF levy
🔥Return Allowance/allowance incentive (where the amount per month is fixed)
🔥Acting allowance
🔥Entertainment allowance
🔥Long service allowance
🔥Machine maintenance allowance
🔥Temporary exchange allowance
🔥Skill allowance
🔥Cost of living allowance
🔥Special replacement allowance
🔥Housing allowance
🔥Sabah / Sarawak allowance
🔥Heat and dust allowance
❗The allowances listed above 𝙛𝙤𝙧 𝙜𝙪𝙞𝙙𝙖𝙣𝙘𝙚 only. If there is any other allowance paid on a regular basis and which is unchanged on a monthly basis, it shall be included in the calculation of the HRDF levy. ❗
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【𝐍𝐨𝐧-𝐟𝐢𝐱𝐞𝐝 𝐚𝐥𝐥𝐨𝐰𝐚𝐧𝐜𝐞𝐬.】- Excluded in the levy
🔥Attendance allowances/attendance incentive allowance
🔥Production incentive allowance
🔥Rate of service allowance
🔥Shift allowance
🔥Night work allowance
🔥Trip allowance
🔥Overtime allowance
🔥Replacement/discomfort allowance
🔥Meal allowance/overtime allowance
🔥Lunch allowance
🔥Special work allowance
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【𝐖𝐚𝐠𝐞𝐬 𝐞𝐱𝐞𝐦𝐩𝐭𝐞𝐝 𝐟𝐫𝐨𝐦 𝐥𝐞𝐯𝐲 𝐢𝐦𝐩𝐨𝐬𝐢𝐭𝐢𝐨𝐧】
🔥Any fund or scheme contribution to employee benefits or welfare (pension fund/provident fund/retrenchment/termination/lay-off or retirement scheme/thrift scheme)
🔥Travel allowance
🔥Special expenses for employment needs
🔥Gratuity on discharge or retirement
🔥Bonuses and commissions
🔥Apprenticeship allowances under apprenticeship contract
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⚠ 𝑫𝒐𝒆𝒔 𝒄𝒐𝒏𝒕𝒓𝒂𝒄𝒕 𝒘𝒐𝒓𝒌𝒆𝒓 𝒔𝒖𝒃𝒋𝒆𝒄𝒕 𝒕𝒐 𝑯𝑹𝑫𝑭?
𝑵𝑶.
So, if you’re having problems with this, feel free to contact us for more details
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