HRDF Non-Deductible Expenses
Wages and non-fixed allowances are exempt from levy imposition
1）Bonuses and Commissions
2）Gratuity on discharge or retirement
3）Fund/scheme contribution to employee benefits or welfare.
4）Travel allowances such as petrol & transport allowance
5）Overtime payment (OT)
6）Night work allowance
7）Shift allowance
8）Attendance allowance (for which the amount changes from month to month)
9）Production incentive
For Education purposes, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability, or completeness of the information for any purpose. Tee & Co accepts no liability, and disclaims all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements, or needs