Remuneration Subject to the Contribution Related to Labour Standards and Contribution Rate
As a rule, employment income is subject to the contribution related to labour standards. Accordingly, the following remuneration is subject to the contribution:
- salaries or wages, other than those mentioned under Remuneration Not Subject to the Contribution Related to Labour Standards;
- amounts you pay to a trustee of a profit-sharing plan or an employee trust, or to a custodian of an employee benefit plan;
- an indemnity in lieu of notice;
- amounts paid as damages upon cancellation of an employment contract.
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.