Payment of Contributions
Wages/Salaries on which Contributions are payable
Wages/salaries include all of the employee’s gross earnings in cash, such as:
- overtime payment
- cost of living payment, (including any house allowance)
- additional payments in respect of dependents
- supplements for long service in industry or efficiency,
- commission or profits on sales
- payments for night or shift work
- production bonus
- danger or dirt money or similar payments
- service charges
- gratuities paid by the employer (excluding lump sums paid on retirement and any bonus paid in the month of December)
- any employed person’s liabilities (including tax) paid on behalf of the employee
- holiday pay or other amounts set aside out of the employee’s remuneration throughout the year or part of the year, to be paid to him periodically.