Handling Payroll According to Malaysia Laws + Final Tax Workshop by Pagadala Cyril Papiah
Date: 1 & 2 November 2018 (Thursday & Friday)
Time: 9:00am to 5:00pm
Venue: Hotel Melia Kuala Lumpur (Across From Berjaya Times Square)
Introduction:

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

Objectives:

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         
    • Program Content:

      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

                            Methodology:
                            The workshop is delivered through presentations, discussions and many workshop exercises including preparing a mock payroll report.
                            Who Must Attend:
                            -HR Executive / Assistant / Clerk 
                            - Payroll Executive / Supervisor / Assistant / Clerk
                            Investment Fees:
                            RM1,888.00 per participant (Standard Fee)
                            RM1,588.00 per participant (Early Bird Fee, register by 22 October 2018)

                            Group incentive: Register 3 participants from the same organization, the 4th participant is FREE. (Buy 3 Get 1 Free)
                            Registration:
                            There are 3 methods to register for this training:
                            1. Kindly click here for online registration. Register Now.
                            2. 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 (44KB).
                            3. Call us to register. Tel: +6-03-6270-9883.
                            Notes:
                            This Training Programme is SBL Claimable *Subject to PSMB conditions.

                            Pembangunan Sumber Manusia Berhad (PSMB)We Are An Approved Training Provider Under SBL Scheme With Pembangunan Sumber Manusia Berhad (PSMB/HRDF)