International Workers: Is PF Payable on Gross Salary or Statutory Wages?

An International Worker earns more than the ordinary PF wage ceiling. Should the employer cap contributions or calculate PF on the entire salary package? Two questions need separate answers: Does the ceiling apply, and which salary components constitute statutory wages? What does the corrigendum change? On a plain reading of Paragraph 18(3) of the Employees’ Provident Funds Scheme, 2026, as corrected, the ordinary wa…