Remuneration Subject to the Contribution Related to Labour Standards
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 see which remuneration is subject to which source deductions and employer contributions, click Remuneration Subject to Source Deductions and Employer Contributions.