Types of remuneration which are subjected to statutory payments

Type of remuneration / Subjected to Statutory payments

Salary / Wages (Full time or Part time)

薪水 / 工资    
Fixed allowance
固定津贴    
Travelling allowance
交通津贴
*Employees travelling allowance exempted up to    */
RM6,000 per annum
*Not applicable to directors
Bonus
花红    
Overtime
加班费    
Payment for unutilized annual or medical leave
支付未使用完的年假 / 病假    
Staff commission
员工佣金    
Staff incentive
员工奖励    
Service charge (e.g. tips)
服务费    
Angpow (or other cash payments for festivals)
红包/讲员费    
Director's fee
董事费    
Perquisite
额外津贴    
Benefit-in-kind
实物津贴    
Gratuity
慰劳金    
Employee's share option scheme (ESOS)
员工股票认购权    
Tax borne by employer
雇主承担员工的税务    
Compensation for loss of employment
失业补偿金    
Value of Living Accommodation (VOLA)
住宿福利价值    
Payment in lieu of notice of termination of service
解雇代通知金    
Payments by employer to any pension or provident
fund for employees    
员工退休金或公积金的付款
Expense claims (or reimbursement)
费用报销    
Retrenchment / Termination benefits
裁员 / 解雇补偿金    
Retirement benefits #
退休福利#    
# 须符合条规 TERM & CONDITION APPLIED

以上是按照正常情况处理，不包括一些复杂个案。THE ABOVE IS FOR NORMAL SITUATION, IT DOES NOT APPLY TO COMPLICATE CASES.