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Statutory_Deduction_&_Employer_Contribution[1]

EPF, SOCSO, EIS, HRD, TAX

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Maz Lyana Ayu Mahmood
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6 views

Statutory_Deduction_&_Employer_Contribution[1]

EPF, SOCSO, EIS, HRD, TAX

Uploaded by

Maz Lyana Ayu Mahmood
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Statutory Eligiblity Statutory Eligiblity

Type Type
EPF Socso EIS PCB HRD EPF Socso EIS PCB HRD

ALLOWANCES Recreational Club Membership √

Allowance √ √ √ √ √ Remuneration √ √ √ √ √

Allowances (Not paid monthly) √ √ √ √ Salary Adjustment √ √ √ √ √

Apprentice Allowance √ √ √ √ Salary Increment (Backdated) √ √ √ √ √

Attendance Allowance √ √ √ √ √ BENEFIT IN KIND

Broadband / Telephone / Mobile


√ √ √ BIK (Entertainment & Recreational) √
Plans (Fixed Allowance)
Car Maintenance / Insurance
√ √ √ √ √ BIK ( Free Petrol) √
Allowance
Child Care Allowance √ √ √ BIK (Furniture & Fitting) √
Coslt of Living Accomodation BIK ( Household Servant,
√ √ √ √ √ √
(COLA) Garderners & Driver)
BIK ( Leave Passage for travel)
Education Allowance √ √ √ √
(Overseas)
BIK ( Lights, Water, Telephone, and
Entertainment (Fixed) √ √ √ √ √ √
Other Utilities)
Fixed Allowance √ √ √ √ √ BIK (Miscellaneous) √

Hardship Allowance √ √ √ √ √ BIK (Mobile Phone) √


Household Utilities (Utilities
√ √ √ BIK ( Petrol for official duties) √
Allowance)
BIK (Recreational Club
Housing Allowance √ √ √ √ √ √
Membership)
BIK (Traditional Medicine &
Incentive √ √ √ √ √
Maternity)
Value of Living Accomodation
Internship Allowance √ √
(VOLA)
Meal Allowance √ √ √ √ √ OTHERS

Overtime √ √ √ √ Compensation of lost Employment √

Overtime (Meal Allowance) √ √ Credit Card (Private Use) √

Overtime (not paid monthly) √ √ √ Director Fee √ √ √

Parking Allowance √ √ Director Fee (Not paid monthly) √

Petrol Allowance √ √ Employee Share option Scheme √

Relocation Allowances √ √ √ √ √ Ex-gratia (not part of wages) √

Shift Allowance √ √ √ √ √ Fee √ √ √ √

Toll Allowance √ √ Gratuity (End of Service Period) √

Travelling Allowance √ Gross Tips, Award, Rewards √ √ √

REMUNERATION Insurance Premium √

Arrears (Bonus) √ √ Leave Pay √ √ √ √ √

Arrears (Commision) √ √ √ √ Loan Interest √

Arrears of Salary √ √ √ √ √ Payment in lieu of Termination √

Basic Salary √ √ √ √ √ Project Fee √

Bonus √ √ Project Fee (Not Paid Monthly) √ √

Commision √ √ √ √ Refund from unapproved fund √ √


Service Excellence, Innovation or
Commision (Not paid monthly) √ √ √ √ √
Productivity Award
Other Compensation √ √ √ √ Tax Borne by Employer √
Other Compensation (Not paid
√ √ √ √ Waiver of loan advance √
monthly)
CONTRIBUTION EMPLOYER CONTRIBUTION EMPLOYEE

13% below
EMPLOYER PROVIDENT FUND 12% above 5 k EMPLOYEE PROVIDENT FUND 11%
5k%

1.75% age 1.25 % age above


SOCIAL SECURITY ORGANISATION SOCIAL SECURITY ORGANISATION 0.5%
below 60 60

EMPLOYEE INSURANCE SCHEME 0.2% EMPLOYEE INSURANCE SCHEME 0.2%

HUMAN RESOURCE DEVELOPMENT 1%

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