Remuneration and others

Question 1

Remuneration includes and exclude

Answer 1

1. Includes:
   - Employee’s sal, leave pay,fee,commision,gratuity,allowances,bonuses and other emoluments paid in cash
   - Director’s remuveration
   - Obligatory contributions to any approved pension or provident fund which is deductible
2. Excludes:
   - Director’s fee, medical expenses, cash allowances in lieu of medical expenses.
   - Benefit in kind
   - Skill development levy,foreign worker levy (FWL)