The main reason why employees work is because of wages. Employees expect employers to pay wages according to the agreed terms in the contract of employment.
On the other hand Malaysian laws also state how pay should be paid and the benefits that should be provided either in cash or in kind. Laws also require that employers deduct employees' salary and contribute together with employers' contribution to SOCSO and the EPF. Further the laws also require employers to deduct employees' salary for income tax. Failure to follow the laws correctly may result in heavy penalties.
The workshop looks at the various benefits in kind or cash that should be paid to employees as well as making the necessary deductions and contributions for SOCSO, EPF and income tax
At the end of the workshop, participants are able to:
Calculate pay for work done during normal hours and on overtime during public holidays and rest days
Calculate the quantum for encashment of leave
Calculate sick leave entitlement and unpaid sick leave
Calculate paid and unpaid maternity leave
Calculate pay for incomplete month and unpaid periods
Calculate pay for resignations and dismissals
Calculate retrenchment benefits
Calculate pay and benefits for part-timers
Compute SOCSO, EPF and Income Tax (MTD / PCB) deductions using appropriate tables and configurations
Compute VOLA and value of perks for income tax
Prepare the EA form correctly
Prepare the payroll report as per the latest laws of Malaysia
Module 1- EA: Introduction
· Difference between wages and salary
· Contracts of Employment vs Employment Act 1955
· Daily rated, monthly rated and piece rated employee
Module 2- EA: Normal Hours and OT
Normal working hours & days
Payment for spread over of work hours
Formula for calculation of ORP
When does OT start?
Formula for calculation of OT
Limit on OT hours
Module 3 - EA: Rest Days & OT
Minimum days of rest per week
Payment rates for work during work hours and OT
Can an employee be forced to work on a rest day?
Module 4- EA: PH and OT
What is the difference between compulsory and non-compulsory PH?
No of days of compulsory and non-compulsory PH
New Payment rates for work during normal hours and OT on compulsory and non-compulsory PH
Module 5 - EA: Annual Leave & Unpaid Leave
Minimum no of days of entitlement
Encashment of leave
Rate for work done during normal hours / OT rates
Salary computation / deduction for unpaid leave
Module 6- EA: Paid and Unpaid Sick Leave
Hospitalisation & Non-hospitalization Leave entitlement
The ‘deemed-to-be-hospitalized’ clause
Conditions for sick leave
Calculation for unpaid sick leave
Module 7 - EA: Paid and Unpaid Maternity Leave
Maternity allowance / leave entitlement
Conditions for Maternity Allowance eligibility
Calculation for maternity allowance
Payment for ex-employees
Calculation for unpaid maternity leave
Module 8 - EA: Wages Administration
Definition of wages under the law
Formula for calculation of salary for incomplete month
Minimum and maximum amount of salary advance and loans
Authorised and unauthorised deductions
Limit in deductions
Content of Pay Slip
Payment date
Module 9 - EA: Resignations and Dismissals
Minimum notice period
Calculation for notice period
Calculation for payment in lieu of notice period
Calculation for last day of service
Payment date of last salary
Module 10 - EA: Retrenchment
Who is eligible for retrenchment benefits?
Who is not eligible for retrenchment benefits?
Notice period for retrenchment
Calculation for payment of retrenchment benefits
Payment date of retrenchment benefits
Module 11 - EA: Part-time Employees
Who are the part-time employees protected by EA?
No of annual leave days
No of sick leave days
No of work hours and OT rate
No of PH and OT rate
No of Rest days and OT rate
Calculations for the benefits
Module 12 - SOCSO & EPF Deductions & Contributions
Who is eligible for deductions and contributions?
What types of income are subject to SOCSO and EPF?
Rate of deductions for different classes of employees
Date of contribution
Late contributions
Module 13 - Income Tax: Monthly Deductions (MTD / PCB)
Definition of wages for income tax deductions
Minimum income level for income tax deduction
Normal vs additional remuneration
Exemptions from tax
Using the schedule to compute MTD/ PCB
Using the formula method to compute MTD/PCB
Compulsory and optional deductions
Rebates after tax
Date of contribution
Deductions for previous year
Module 14 - Income Tax: Benefits-in-kind and Perks
· What are benefits-in-kind and perks
· Calculating value of perks
· VOLA
· Formula and prescribed value methods of determining alues
· ESOS
· Preparing the EA
The workshop is delivered through presentations, discussions and many workshop exercises including preparing a mock payroll report.
There are 3 methods to register for this training:
- Kindly click here for online registration. Register Now.
- Kindly download this registration form, and fill up all the particulars. Please fax back to +6-03-6270-9993. Click here to download Registration Form (177KB).
- Call us to register. Tel: +6-03-6270-9883.
Notes:This Training Programme is HRD Corp Claimable Course *Subject to HRD Corp Terms & Conditions.
We Are An Approved Training Provider Under HRD Corp Claimable Course With Human Resource Development Corporation (HRD Corp)