That is what the EPF website says, I just copy from it for your info.
All remuneration in the form of money paid to an employee under a contract of service or apprenticeship whether it was agreed to be paid monthly, weekly, daily or otherwise is regarded as wages. This includes bonus, commission or any allowance which an employer is required to pay irrespective of whether such a payment is paid under a contract of service or apprenticeship or others.
Examples of Payments Liable For EPF Contributions:
* Payment in lieu of service/apprenticeship
* Payment of unutilized annual leave and medical leave
* Arrears of wages
* Maternity leave pay
* Study leave pay
* Payment for hall pay leave
* Director's salary
* Other payments under a contract of service or otherwise