In general, all payments which are meant to be salary or wage are accountable in your monthly contribution amount calculation. These include:

*
Salary/Wage;
* Payment to replace service termination notice;
* Payment for unutilised leaves;
* Bonuses;
* Allowances;
* Commision;
* Accrued salary/wage;
* Salary/wage for maternity leaves;
* Salary/wage for study leaves;
* Salary/wage for half-pay leaves;
* Directors salary/wage; and
* Other payments stipulated under contracts of services/employment or vice versa.

sos - http://www.kwsp.gov.my/index.php?ch=p2memb...&ac=274&lang=en