Contributor Information

Other Information for Employees

Other Information for Employers

Annex A

Types of Remuneration to Employees

The table below is a general guide as to when to account for CDAC contributions on such payments.

S/N Types of Payment Description of Payment CDAC contribution required?
1 Annual Wage Supplement (AWS)/ Bonus/ Variable Payment Payment to employees for 13th month/ good performance/ incentive payment Yes
2 Allowances e.g. field, food, holiday, housing, maternity, phone, shift, transport allowances Fixed payments to employees for various purposes Yes
3 Commission Payment to employees for services provided based on percentage of sales achieved Yes
4 Education/ training reimbursement Reimbursement of course fees No
5 Flexible benefits Allowance given to employees for lifestyle needs No
6 Internship allowance Wages paid to students on internship No
7 Leave pay Encashment of unutilized leave Yes
8 Long service award Cash reward for long service Yes
9 Maternity subsidy Reimbursement of maternity expenses No
10 Overtime pay Payments made to employees for working overtime Yes
11 Part-time employment wages Wages paid to individuals working part time Yes
12 Reimbursements e.g. entertainment, handphone, holiday, housing, meal, medical/ dental, transport reimbursements Reimbursements for expenses paid in advance by employees No
13 Termination benefits Retirement benefits, retrenchment payment, salary in-lieu of notice, severance pay No
14 Workmen’s compensation Payment for injuries awarded under the Workmen’s Compensation Act No


Annex B

Types of Contributions to be made by Employees with Multiple Races or Religion

The table below is a guide on the types on contributions that employees with multiple races or religion should make.

S/N Races/ Religion SHG to contribute to
1 Chinese-Indian CDAC
2 Chinese-Eurasian CDAC
3 Chinese-Muslim CDAC & MBMF*
4 Chinese-Indian-Eurasian CDAC
5 Chinese-Indian-Muslim CDAC & MBMF*
6 Indian-Chinese SINDA
7 Indian-Eurasian SINDA
8 Indian-Muslim SINDA & MBMF*
9 Indian-Eurasian-Chinese SINDA
10 Indian-Muslim-Chinese SINDA & MBMF*
11 Muslim-Chinese MBMF & CDAC*
12 Muslim-Indian MBMF & SINDA*
13 Muslim-Eurasian MBMF & EA*
14 Muslim-Chinese-Indian MBMF & CDAC*
15 Muslim-Eurasian-Chinese MBMF & EA*
16 Eurasian-Chinese EA
17 Eurasian-Indian EA
18 Eurasian-Muslim EA & MBMF*
19 Eurasian-Indian-Chinese EA
20 Eurasian-Chinese-Muslim EA & MBMF*
21 Chinese-German CDAC
22 Chinese-German-Indian CDAC
23 Chinese-German-Muslim CDAC & MBMF*

* Employees who do not wish to contribute to either one of the Fund will have to submit the Opt-Out Form to the respective agency.