Payroll Administration & MTD / PCB Calculations

13-14 Nov, 2017,


FOCUSING ON
  • EA/LO: Introduction
  • EA/LO: Normal Hours and OT
  • EA/LO: Rest Days & OT
  • EA/LO: Annual Leave & Unpaid Leave
  • EA/LO: PH and OT
  • EA/LO: Paid and Unpaid Sick Leave
  • EA/LO: Paid and Unpaid Maternity Leave
  • EA/LO: Wages Administration
  • EA: Resignations and Dismissals
  • EA/LO: Retrenchment
  • EA/LO: Part-time Employees
  • SOCSO & EPF Deductions & Contributions
  • Income Tax: Monthly Deductions (MTD / PCB)
  • Income Tax: Benefits-in-kind and Perks
OVERVIEW

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 (MTD/ PCB).

OBJECTIVES

The course 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. All the latest amendments are discussed.

 

The course is targeted at all management and staff who are involved in the administration of the various benefits and the preparation and payment of wages. Being fully workshop-based, participants will be competent by the time they complete the course.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Being able to calculate pay for work done during normal hours and on overtime during public holidays and rest days
  2. Being able to calculate the quantum for encashment of leave
  3. Being able to calculate sick leave entitlement and unpaid sick leave
  4. Being able to calculate paid and unpaid maternity leave
  5. Being able to calculate pay for incomplete month and unpaid periods
  6. Being able to calculate pay for resignations and dismissals
  7. Being able to calculate retrenchment benefits
  8. Being able to calculate pay and benefits for part- timers
  9. Being able to compute SOCSO, EPF and Income Tax (MTD / PCB) deductions using appropriate tables and configurations
  10. Being able to compute VOLA and value of perks for income tax
  11. Preparing the EA form correctly
  12. Preparing the payroll report as per the latest laws of Malaysia
WHO SHOULD ATTEND?
  • Payroll Specialists & Assistants
  • Compensation & Benefits Specialists
  • Finance Managers & Executives
  • HR Managers & Assistants
METHODOLOGY
  • Presentations, discussions, workshop exercises, case-studies
DAY 1
9:00 EA/LO: Introduction
  • Difference between wages and salary
  • Contracts of Employment vs Employment Act 1955 & Labour Ordinances Sabah 2004 & Sarawak 2005
  • Daily rated, monthly rated and piece rated employee
  EA/LO: 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
10:45 EA/LO: 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?
  EA/LO: 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
12:00 EA/LO: PH and OT
  • What is the difference between compulsory and non-compulsory PH?
  • No of days of compulsory and non-compulsory PH
  • Payment rates for work during normal hours and OT on compulsory and non-compulsory PH
1:00 Lunch

2:00

EA/LO: Paid and Unpaid Sick Leave

  • Hospitalization & Non-hospitalization Leave entitlement
  • The ‘deemed-to-be-hospitalized’ clause
  • Conditions for sick leave
  • Calculation for unpaid sick leave
  EA/LO: 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
3:45 EA/LO: 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
5:00 End of Day 1
DAY 2
9:00 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
  EA/LO: 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
  EA/LO: 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
10:45 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
1:00 Lunch

2:00 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 years
3:45 Income Tax: Benefits-in-kind and Perks
  • What are benefits-in-kind and perks
  • Calculating value of perks
  • Shares
  • VOLA
  • Formula and prescribed value methods of determining values
  • ESOS
  • Preparing the EA Form
5:00 End of Course

 

LEARN FROM THE BEST

CYRIL PAGADALA comes with many years of real hands-on work experience in Human Resource Management, Industrial / Employee Relations, Payroll Management

 

His work experience covers various industries such as the banking, manufacturing, hospitality and other service industries. He has worked for both local and multinationals in both small and large companies. Before he went into training, he was the Director of Human Resource & Administration of a group of companies.

 

Cyril has a BA in English and an MA in Human Resource Management. He is a lecturer and corporate trainer now for many years.

 

He has gone through the whole gamut of HRM functions and during this period, has had to deal with a lot of legal issues. One of his main functions has been to prepare the payroll according to Malaysian law in the various companies he worked with. He is therefore familiar with all the problems and challenges faced by management and problems posed by employees.

 

Cyril is a serious trainer and he delivers and facilitates the course in a simple, easy-to-understand way and willingly shares knowledge. Due to his real hard-knock work experience, he is able to provide many simple solutions to work challenges.

 

He has many repeat clients. Maybe this is due to his simple philosophy: “SHARE REAL WORK KNOWLEDGE”. Perhaps a cue may also be taken from a participant: ‘I NEVER KNEW THIS WAS SO EASY!’

 

His participants range from CEOs, senior managers, executives, lawyers and other levels.

 

Some of the organizations that attended his payroll and similar courses are:
PUNB, G-Tower Sdn Bhd, Brighton Education, United Overseas Bank, Robert Bosch, DRB HICOM, KPJ Klang Specialist Hospital, RHB Bank, Puncak Niaga, Nexus International School, Carigali, Petronas, Jebson & Jesse Packaging, Microlink Solutions, CEFS Response, BATA (M), Credit Guarantee Corporation, Koperasi Wawasan Malaysia Berhad, AIMST University, Technip Geoproduction, Combat Coating, SME Bank, Hitachi Construction, Ogilvy & Mather, Signature Manufacturing, Pelita Holdings, Construction Labour Exchange Centre, Labuan Reinsurance, Jurukur Perunding Services, Pulai Springs Resort, CIBA Vision, M-Fischer Tech, Petrochemicals (M) Sdn Bhd, Anika Insurance Brokers, Ricoh, Taylors Education Group, U-Mobile, Bank Simpanan Nasional, Red Tone, PERODUA, Godell, Airod Turbopower, Honda, Clara International Beauty Group, Malaysia Merchant Marine Berhad, SEDC Sarawak, Cargill Palm Products, Malaysia Smelting Corp, ICI paints, SIME Engineering, Utusan Melayu, Star Cruises, EPF, Bank Pertanian, Perbadanan Nasional Berhad (PNB), Mah Sing Plastics, FELDA, Bank of China, Technology Park, Jotun Paints, Perbadanan Pembangunan Pertanian, Ranhill Worley Parsons, Bank Rakyat, Kementerian Kewangan Sabah, TH Travel & Services, CELCOM Axiata and many more.

 

VENUE DETAILS

Vistana Kuala Lumpur
9 Jalan Lumut Off Jalan Ipoh
50400 Kuala Lumpur

Phone :03 4042 8000

 

IPA TRAINING IS REGISTERED WITH

 

CONTACT US

Juliany, 
O - 03 2283 6109,
M - 019 3134436
juliany@ipa.com.my 

Michelle, 
O - 03 2283 6100, 
M - 019 363 7822
michelle@ipa.com.my 

For Customised In-House Training
Yvonne,
O - 03 2283 6101, 
M - 012 2011247,

F - 03 2283 6108
 
yvonne@ipa.com.my
 

ADDRESS 

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Menara UOA Bangsar, 
No.5, Jalan Bangsar Utama 1, 
59000 Kuala Lumpur
www.ipa.com.my