EPF LAWS - Does Commissions, Allowances, Retrenchment Benefits attracts Employer/Employee EPF Contributions?

LAWS OF MALAYSIA 
Act 452 EMPLOYEES PROVIDENT FUND ACT 1991 

An Act to provide for the law relating to a scheme of savings for employees’ retirement and the management of the savings for the retirement purposes and for matters incidental thereto. 

“Wages” means all remuneration in money, due to an employee under his contract of service or apprenticeship whether agreed to be paid monthly, weekly, daily or otherwise and includes any bonus, commission or allowance payable by the employer to the employee whether such bonus, commission or allowance is payable under his contract of service, apprenticeship or otherwise, but does not include— 

(a) service charge
(b) overtime payment; 
(c) gratuity; 
(d) retirement benefit; 
(e) retrenchment, lay-off or termination benefits; 
(f) any travelling allowance or the value of any travelling concession; or 
(g) any other remuneration or payment as may be exempted by the Minister.