Question

Hi HR Professionals,

Besides basic salary, what else is under gross salary? Overtime pay, fixed monthly allowances, AWS, yearly incentives like no MC taken, etc are gross or additional? What's the difference?

Thank you.

Yoki

Reply 1

In Cambodia here:

Wage includes, in particular:

• actual wage or remuneration
• overtime payments;
• commissions;
• bonuses and indemnities;
• profit sharing;
• gratuities;
• the value of benefits in kind;
• family allowance in excess of the legally prescribed amount;
• holiday pay or compensatory holiday pay; and
• amount of money paid by the employer to the workers during disability and maternity leave.

Wage does not include:

• health care
• legal family allowance;
• travel expenses; and
• benefits granted exclusively to help the worker do his or her job.

Ty Chandy

Reply 2

Every form of wage (including basic salary, allowances, bonuses, etc) comes under gross salary actually, it is a general term for 'total wage/salary'. This term is from the point of view for general
compensation.

For Additional Wage, you should be referring to wages that are not usually paid for the month or made at intervals of more than a month (e.g. bonuses, leave pay, AWS, etc) and considered as a category for additional CPF contributions. To find out more about this, you can check out:
https://www.cpf.gov.sg/employers/employerguides/employer-guides/hiring-employees/cpf-contributions-for-your-employees

John