The following categories of employees are not covered by the Protection of Employment Act and are, therefore, not eligible for Redundancy Benefit. Thus, Employers are required to contribute 7.50% in respect of such employees.
Employees not covered by the Protection of Employment Act are as follows:

• Government workers
• Managerial staff (who have, and actually exercise authority to hire and fire employees)
• Stevedores, Long-shore men and Lighter men
• Domestic workers
• Any employee who is the father, mother, husband, wife, brother, sister, son or daughter of the Employer

There is a 0.25% difference between the rate payable by employers whose employees fall under the Protection of Employment Act and those whose employees are not so covered.