This is to give employers more flexibility to structure wages according to their specific needs. Besides basic wages, you can include other variable components such as allowances, commissions, and productivity incentive payments to meet the required PWM monthly gross wage.

However, these will be excluded from the monthly wage computation:

• Bonuses, including Annual Wage Supplements
• Stock options
• Reimbursement of special expenses incurred in the course of employment
• Payments-in-kind
• Employer CPF contributions

This information is sourced from MOM.