All employees except the following categories listed below are covered by the Protection of Employment Act:
- Government workers
- Managerial staff (who have and actually exercise authority to hire and fire employees)
- Stevedores, and Long-shore men
- Domestic workers
- Any employee who is the father, mother, husband, wife, brother, sister, son or daughter of the employer.
By virtue of being exempt from coverage, Redundancy benefit contributions are not payable on their behalf, hence, they are not eligible for Redundancy Benefit. Employers are therefore required to contribute 6.75% in respect of those employees unlike the 7% payable on behalf of employees who are covered by the said Act.