1-2 December 2015 (Tue & Wed) 9.00 a.m - 5.00 p.m II Sime Darby Convention Centre

PAYROLL ADMINISTRATION & PCB CALCULATIONS

INTRODUCTION

The main reason why an employee works is because of wages. Employees expect employers to pay their wages according to the agreed terms in the contract of employment.

Additionally, Malaysian laws dictate how wages should be paid and the benefits that should be provided either in cash or in kind. The law also requires employers to make the necessary contribution to SOCSO, EPF and deductions for income tax (MTD/ PCB) on behalf of the employee.

This course looks at the various benefits-in-kind or cash that should be paid to employees including executing the required contributions and deductions for SOCSO, EPF and income tax.

MICCI Member: RM1,100 Non-Member: RM1,250

( Inclusive of 6% GST ) (Inclusive of course materials,

certificate of attendance, lunch and tea breaks)

For more information contact Pathma Nathan at pathma@micci.com or call 03-6201 7708.

Malaysian International Chamber of Commerce and Industry (MICCI) Block C-08-8, Plaza Mont’ Kiara, No.2 Jalan Kiara, Mont’ Kiara, 50480 Kuala Lumpur

tel: 03-6201 7708 fax: 03-6201 7705 web: www.micci.com

Cyril Pagadala comes with more than 18 years of real hands-on work experience in Human Resource Management, Operations, Customer Service and Administration.

A lecturer and corporate trainer, Cyril holds a BA (English) and MA (Human Resource Management) having trained SMEs and multinational organisations from various industries.

FACILITATOR

• Payroll Specialist & Assistants • Compensation & Benefit Specialists

• Finance Managers & Executives • HR Managers & Executives

Who Should Attend?

TRAINING PROGRAMMEMalaysian International Chamber of Commerce and Industry (16841-V)

MALAYSIAN INTERNATIONAL CHAMBER OF COMMERCE AND INDUSTSRY (CO. NO:16841-V)

Payroll Administration and PCB Calculations

1st & 2nd December 2015 (Tues and Weds) , 09.00am to 05.00pm,Sime Darby Convention Centre. Kuala Lumpur

Introduction The main reason why employees work is because of wages. Employeesexpect employers to pay wages according to the agreed terms in thecontract of employment. On the other hand Malaysian laws also state how pay should be paid andthe benefits that should be provided either in cash or in kind. Laws alsorequire that employers deduct employees’ salary and contribute togetherwith employers’ contribution to SOCSO and the EPF. Further the laws alsorequire employers to deduct employees’ salary for income tax (MTD/ PCB).

CourseObjectives

The programme looks at the various benefits-in-kind or cash that should bepaid to employees as well as making the necessary deductions andcontributions for SOCSO, EPF and income tax. All the latest amendmentsare discussed At the end of the programme, participants are able to:

• Calculate pay for work done during normal hours and on overtimeduring 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 usingappropriate 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

WHO SHOULDATTEND?

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

METHODOLOGY Presentations, discussions, workshop exercises, case-studies

COURSE

CONTENT

1) EA: Introduction• Difference between wages and salary

• Contracts of Employment vs Employment Act 1955

• Daily rated, monthly rated and piece rated employee

2) EA: Normal Hours and OT

• Normal working hours & days

• Payment for spread over of work hours

• Formula for calculation of ORP & OT

• Limit on OT hours

4) 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?

5) EA: PH and OT

• What is the difference between compulsory and non-compulsory PH?

• Payment rates for work during normal hours and OT on PH

6) EA: Annual Leave & Unpaid Leave

• Encashment of leave

• Rate for work done during normal hours / OT rates

• Salary computation / deduction for unpaid leave

4) EA: Paid and Unpaid Sick Leave

• Hospitalisation & Non-hospitalization Leave entitlement

• The ‘deemed-to-be-hospitalized’ clause

• Conditions for paid sick leave

• Calculation for unpaid sick leave

5) 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

6) 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

7) 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

8) 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

9) 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

10) 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

11) 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 and formula to compute MTD/ PCB

• Compulsory and optional deductions

• Rebates after tax

12) 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 values

• ESOS

• Preparing the EA

COURSE FEE RM 1,100 (MICCI Member) RM 1,250 (non-member) per person for two daysinclusive of lunch, tea breaks, course materials and certificate of attendance.Inclusive 6% GST.

TRAINER'SPROFILE

Cyril Pagadala comes with many years of real hands-on work experience inHuman Resource Management, Industrial / Employee Relations, PayrollManagement. His work experience covers various industries such as the banking,manufacturing, hospitality and other service industries He has worked forboth local and multinationals in both small and large companies. Before hewent into training, he was the Director of Human Resource & Administrationof a group of companies. Cyril has a BA in English and an MA in Human Resource Management. He isa lecturer and corporate trainer now for many years.He has gone through the whole gamut of HRM functions and during thisperiod has had to deal with a lot of legal issues. One of his main functionshas been to prepare the payroll according to Malaysian law in the variouscompanies he worked with. He is therefore familiar with all the problems andchallenges faced by management and problems posed by employees.Cyril is a serious trainer and he delivers and facilitates the programme in asimple, easy-to-understand way and willingly shares knowledge. Due to hisreal hard-knock work experience, he is able to provide many simplesolutions to work challenges. He has many repeat clients. Maybe this is due to his simplephilosophy: “SHARE REAL WORK KNOWLEDGE”. Perhaps a cue mayalso be taken from a participant: ‘I NEVER KNEW THIS WAS SO EASY!’His participants range from CEOs, senior managers, executives, lawyersand other levels. Some of the organizations that attended his payroll and similar programmesare: PUNB, G-Tower Sdn Bhd, Brighton Education, United Overseas Bank,Robert Bosch, DRB HICOM, KPJ Klang Specialist Hospital, RHB Bank,Puncak Niaga, Nixus International School, Carigali, Petronas, Jebson &Jesse Packaging, Microlink Solutions, CEFS Response, BATA (M), CreditGuarantee Corporation, Koperasi Wawasan Malaysia Berhad, AIMSTUniversity, Technip Geoproduction, Combat Coating, SME Bank, HitachiConstruction, Ogilvy & Mather, Signature Manufacturing, Pelita Holdings,Construction Labour Exchange Centre, Labuan Reinsurance, JurukurPerunding Services, Pulai Springs Resort, CIBA Vision, M-Fischer Tech,Petrochemicals (M) Sdn BHd, Season Confectionery & Bakery, AnikaInsurance Brokers, Ricoh, Securities Services Holdings, White QuestTechnologies, Residence Hotels & Resorts, MBF Printing, SEGI EducationGroup, Hospital Paman An-nur, Goodyear, Balfour Beatty Ansaldo SystemsJVC, Hitachi Cable PS Techno, Malaysia Automotive Institute, MAHSAUniversity College, Rawang Specialist Hospital, Perbadanan NasionalBerhad (PNB), Kenderaan Labu Sendayan, Indah Water, FinancialMediation Bureau, Prostar Engineering, Kedah Medical Centre, MacroSystem Consultancy, Great Estern Life Assurance, UCSI Group, KL AirportServices, Mont Kiara International School, Shin Yang Sarawak, Affin Bank,Nexus Software Solutions, Menta Construction, BERNAS, Kopetro, IskandarRegional Development Authority, Mah Sing Plastics, UTMSpace, MNJBReality, SDV Transport, Institute of Bankers, Koperasi Kakitangan Petronas,F & N, Tropical Resort Lifestyle, We Beauty Life Store, Central Hypermarket,Giga Engineering & Construction, SME Corp, Smilelink Dental Group,

International Federation of Red Cross & Red Crescent Societies,AerospaceTechnology Systems Corp, YP Plantation Holdings, Northport,Rotiboy Bakeshoppe, Antah Insurance, Sapura Industrial, Hospital Pusrawi,Susu Lembu Asli Marketing, Bank Perbangunan, Macfood Services, AKPK(Agency Kaunseling & Pengurusan Kredit), Nanyang Sinag Pau, HyattRegency Kuantan Resort, Bank Muamalat, Petronas Gas, SuruhanjayaTenaga, Quality Hotel, PBJV Group (oil and gas), Jobstreet, Dresser-Rand,Maju Home Furnishing, Albukhary International University, PetronasPenapisan, Cosmopoint, Sapuracrest Petroleum, Kolej Yayasan Sabah,Secret Recipe, Remitmaster, NSTP, New Pantai Expressway, PacificInsurance, JW Marriot, VOLVO, Otohub, Micasa All Suite Hotel, See HupTransport, Tanaka Electronics,

CONTACTPERSON

Malaysian International Chamber of Commerce & IndustryC-8-8, 8th Floor, Block C, Plaza Mont Kiara, No. 2 Jalan Kiara, Mont Kiara, 50480 Kuala Lumpur

Phone: 03-6201 7708 / Fax: 03-6201 7705

Attn: Ms Kavitha / Pathma Nathan (pathma@micci.com / kavitha@micci.com)

Registration Form (Fax to 03 6201 7705) – Pathma Nathan /Diyan Email: pathma@micci.com> / diyan@micci.com>

Tel : 03-6201 7708

MALAYSIAN INTERNATIONAL CHAMBER OF COMMERCE AND INDUSTSRY (CO. NO:16841-V)

Payroll Administration And PCB Calculations1st & 2nd December 2015 (Tuesday & Wednesday), Sime Darby Convention Centre,KL

Name Designation Handphone no.1. _______________________________ ______________________ ____________________ 2. _______________________________ ______________________ ____________________ 3. _______________________________ ______________________ ____________________

Submitted by: __________________________________________________________________

Company / Organization: ________________________________________________________

Address: ______________________________________________________________________

______________________________________________________________________________

Telephone: ______________________________ Fax: ________________________________

Email: __________________________________ Contact Person: ______________________

Designation :_________________________Course FeesRM 1100- price per person (MICCI member)RM1250 - price per person (Non-member)(fee inclusive tea breaks and course materials, inclusive 6% GST)

Payment / Terms & ConditionsYou can transfer the payment to Account No: 14194-0-01-001737-8, Alliance Bank Malaysia Berhad in favour ofMalaysian International Chamber of Commerce & Industry. A copy of the transfer slip should be faxed to 03 6201 7705together with this form OR

You can pay by cheque made in favour of Malaysian International Chamber of Commerce And Industry OR MICCIand mail this form together with your cheque to: Malaysian International Chamber of Commerce & Industry, C-8-8, 8th

Floor, Block C, Plaza Mont Kiara, No. 2 Jalan Kiara, Mont Kiara,50480 Kuala Lumpur.

Cancellations must be made in writing. There will be no refunds for cancellations made less than five working daysprior to arrival but substitutions are allowed. The organizer reserves the right to modify, cancel or postpone the event,should circumstances arise that make such action necessary. All changes will be notified in advance.

O MemberO Non Member

Meal OptionVegetarian / Non-vegetarian* (delete not applicable)