The principles underlying the provisions of allowances in the Malaysian public sector are outlined in the Cabinet Committee Report 1976 (JKK 1976), and New Remuneration System which are:

1. Non-universal
2. Non-regular
3. Non-permanent
4. Equality

The non-universal principle is used to give the provision of allowances to the identified groups or services. Some examples are:

The non-regular principle states the provisions of some allowances that are given in specific situations. For example:

The non-permanent principle determines the provisions of some allowances that are temporarily given. These provisions can be withdrawn or cancelled in the future. For example:

The equality principle guarantees the fairness of the provisions of allowances. They are not limited to certain services, groups or grades, but can be also extended to qualified officers in other services. Some examples of this principle are:

Remuneration Division
Public Service Department of Malaysia
Level 5 & 6,
Block C3, Complex C
Federal Government Administrative Centre, 62510 Wilayah Persekutuan
Putrajaya