マレーシアの法令上 賞与は賃金に含まれるか?

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質問

毎月の給与からEPF、EIS、SOCSOの控除を行っていますが、賞与も控除の対象になりますか?

回答

雇用法 (Employment Act)
→ 賞与は賃金 (wage) に含まれない。

従業員積立基金法 (EPF Act)
→ 賞与は賃金 (wage) に含まれる。

労働者災害補償法 (Employee’s Social Security Act)
→ 賞与は賃金 (wage) に含まれない。

つまり、以下となります。

① 雇用法上で、一日あたりの通常賃金や、整理解雇補償金を計算する際に、賞与を賃金へ含め、計算する必要はない。

② EPFへの拠出金計算に含まれる。

③ SOCSO EIS への拠出金計算に含まれない。

参照

雇用法 2条

wages means basic wages and all other payments in cash payable
to an employee for work done in respect of his contract of service but does not include—

(a)-(e) 省略

(f) any annual bonus or any part of any annual bonus;

従業員積立基金法 2条

“wages” means all remuneration in money, due to an employee under his contract of service or apprenticeship whether agreed to be paid monthly, weekly, daily or otherwise and includes any bonus, commission or allowance payable by the employer to the employee whether such bonus, commission or allowance is payable under his contract of service, apprenticeship or otherwise, but does not include-

労働者災害補償法 2条

wages means all remuneration payable in money by an employer to an employee including any payment in respect of leave, holidays, overtime, and extra work on holidays but does not include —

(a)-(d) 省略

(e) annual bonus;

(f) 省略

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