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 compel employers to deduct employees’ salary and contribute together with employers’ contribution to SOCSO and the EPF. The laws also require employers to deduct employees’ salary for income tax (MTD/ PCB). Failure to follow the laws correctly may result in heavy penalties.
 
About the programme
The programme looks at the necessary deductions and contributions for SOCSO, EPF and MTD / PCB for income tax. It also looks at benefits- in- kind and perquisites provided to employees some of which are taxable and some are not. The program is workshop oriented.
 
Why attend this programme?
The programme is targeted at all management and staff who are involved in the preparation and payment of wages.
 
The programme is facilitated using manual methods so participants are able to first understand and then explain to other employees how salaries are computed especially in explaining MTD / PCB instead of merely replying ‘I don’t know. It’s the system!’
 
Participants are able to master the SOCSO, EPF and Income Tax computations and calculations by themselves as there are plenty of workshop exercises.

Learning Outcomes
At the end of the programme, participants are able to:
   •  Compute SOCSO, EPF and Income Tax (MTD / PCB) deductions and contributions
       using appropriate tables and configurations
   •   Fill the EPF, SOCSO and Income Tax returns and forms correctly
   •   Prepare the EPF, SOCSO and Income Tax parts of the payroll report as per the laws of Malaysia   

Methodology
The programme is delivered through presentations, discussions and many workshop exercises including preparing a mock payroll report 

Course Content
1) EPF
   •    Who are employees?
   •    Definition of wages
   •    List of payments liable for EPF
   •    List of payments not liable for EPF
   •    Rates of deduction and contribution for Malaysians / PR & Non-Malaysians 
   •    Usage of main forms and returns
   •    Penalties

2) SOCSO
   •    Who are employees?
   •    Definition of wages
   •    List of payments liable for SOCSO
   •    List of payment not liable for SOCSO
   •    Who is liable for deduction & contribution for invalidity and employment insurance? 
   •    Type 1 & 2 contributions    
   •    Usage of main forms and returns
   •    Penalties

3) Income Tax I- Preliminary
   •    Definition of wages for income tax 
   •    List for Normal Remuneration
   •    List for Additional Remuneration
   •    Remuneration not subject to tax
   •    Tax for non-resident employees

4) Income Tax II: Monthly Deductions (MTD / PCB)
   •    Minimum income level for income tax deduction
   •    MTD / PCB Categories
   •    Compulsory deductions for MTD / PCB
   •    Optional deduction for MTD / PCB 
   •    Optional rebates
   •    MTD / PCB calculations for prior years
   •    Tax relief 
   •    Rate of deductions
   •    Date of contribution
   •    ‘Zakat’ deductions
   •    Computing income tax using the schedule
   •    Calculating income tax using the formula method
   •    Usage of various forms and returns including EA    

5) Income Tax III
   •    Benefits in kind
   •    Perquisites 
 
Who Should Attend?
   •    Payroll Managers
   •    Payroll Executive
   •    Payroll Supervisor
   •    Payroll Assistant / Clerk
  
Trainer’s Profile
Cyril Pagdala comes with more than 18 years of real hands-on work experience in Human Resource Management, Operations, Customer Service and Administration.

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

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

He has gone through the whole gamut of HRM functions including: setting up the HR Department A-Z and company start up operations with appropriate systems in a new organization as part of start-up operations, developing policies and procedures, writing operational procedures, developing performance appraisal standards, managing recruitment and selection, setting up wage systems, payroll administration, designing motivation strategies, reducing employee turnover, training handling misconduct, taking disciplinary action, conducting the domestic inquiry, handling grievances, carrying out negotiations with trade unions and collective agreements, etc

His tenure in organizations has provided with him with deep insight and lasting exposure to various problems and solutions of different kinds. He brings this to his specialised areas of training such as job skill analysis, interview skills, HR planning, compensation, performance management, people development & motivation; Employment & Industrial Laws; Managerial & Supervisory Skills; Customer Relations; Soft Skills; English and Business Communication.

He delivers and facilitates the programmes 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.

His participants range from CEOs, managers, executives, supervisors to clerks; and professional engineers, lawyers and computer specialists both local and foreigners. 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!’

Course Fees
RM. 980/- per Person (Includes Lunch, Tea-Breaks, Course Notes and Certificate of Completion)