Remuneration Subject to the Contribution Related to Labour Standards and Contribution Rate

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As a rule, employment income is subject to the contribution related to labour standards. Accordingly, the following remuneration is subject to the contribution:

Remuneration subject to the contribution related to labour standards

To find out if an amount you pay is subject to the contribution related to labour standards, see Table of Remuneration Subject to Source Deductions and Employer Contributions.

Maximum remuneration subject to the contribution related to labour standards and contribution rate

The table below gives the data for 2019 and 2020.

Maximum remuneration subject to the contribution related to labour standards and contribution rate
2019 2020
Maximum remuneration subject to the contribution $76,500 $78,500
Contribution rate  0.07%  0.07%

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