All remuneration in money due to an employee under his contract of service or apprenticeship whether it was agreed to be paid monthly, weekly, daily or otherwise. Among the payments that are liable for EPF contribution:
Payment for unutilised annual or medical leave
Arrears of wages
Wages for maternity leave
Wages for study leave
Wages for half day leave
Other payments under services contract or otherwise
Retrenchment, temporary and lay-off termination benefits
Any travelling allowance or the value of any travelling concession
Payment in lieu of notice of termination of employment
The above list is not exhaustive. Should require further clarification, please contact EPF Call Management Centre at 03-89226000, Enquiry or any EPF Office.
Transfer of retirement benefits An employer may, with the approval of an employee, transfer to the employee's EPF account any funds being the retirement benefits of the employee or any funds from any other retirement scheme or plan relating to the employee. Such a transfer can be made through Form EPF 16F.