Fundamental of Payroll Administration Skills and the Laws (Mandarin)

Upon completion on this programme, participants will be able to:

• Learn the legal considerations in compensation,
• Understand payroll administration and comply to the Malaysian Laws (EA, EPF, SOCSO, EIS, HRDF & MTD/PCB),
• Have better understanding on payroll workflow thus work more efficiently,
• Analyse the efficiency of current company practices based on case studies of various companies in different industries.

Who Should Attend?

• Payroll Specialists
• Compensation & Benefits Specialists
• Finance Personnel
• HR Personnel
• And anyone who is involved in payroll

Module 1: Introduction – Contract of Service and Contract for Service

• Employment Act 1955’s Impact on Payroll
• Minimum Wages Order
• An Employee, a Contract of Service, and Labour Laws, and the Collective Agreement
• Types of Employees – Full Time, Part Time, Fixed Term, Open Term
• Forms of Pay Rate - Daily Rated, Monthly Rated and Piece Rated Employee
• Exempt and Non-exempt Employees, and Terms and Conditions of
• Employment for Employees Not Under EA 1955
• Difference between Wages and Salary
• Different Definition of Wages under the Various Laws
• Calculation of Salary for Incomplete Month
• Payment of Wages through the Bank and Payment in Cash or Cheque
• The Payslip and its Contents

Module 2: Security and Controls

• New Employees
• Overtime Controls
• Leave Controls
• Confidentiality of Payroll Information

Module 3: Employment Act 1955

• Part-Time Employees
• Part-Timer Who Are Protected
• Pro-Rated Annual Leave Days, Sick Leave Entitlement
• Paid Public Holidays Entitlement
• Computing OT and Payment for Work on Special Day
• Regular Employees
• Rest Days, Controls and Payment Rates for Work Done
• Authority to Compel Work on a Rest Day?
• Normal Hours of Work and OT
• Normal Hours and Overtime
• Spread Over of Work Hours
• Value of a Day’s Pay
• Calculation of OT at ORP
• Limits on OT Hours
• Annual Leave, Unpaid Leave and Absenteeism
• Minimum Entitlement to Annual Leave
• Encashment of Leave, Forfeiting Annual Leave & Carrying Forward
• Salary Computation and Deduction for Unpaid Leave
• Computation for Absenteeism
• Compulsory and Non-Compulsory Public Holidays
• Minimum Entitlement; Compulsory and Non-Compulsory Holidays
• Payment Rates for Work on PH and OT on PH
• Forfeiting Holiday Pay
• Paid and Unpaid Sick Leave, and Hospitalisation
• Statutory Minimum Days: Sick Leave and Hospitalisation Leave Beyond Entitlement
• Deemed Hospitalisation Leave
• Payable Sick Leave and Non-Payable
• Handling Sick Leave Beyond Entitlement Limits and Malingering Cases
• Paid Maternity Leave
• Scope of, and Range of Maternity Protection
• Entitlement to Maternity Leave and Eligibility; Entitlement to Maternity Allowance and Eligibility
• Calculation for Maternity Leave
• Payment of Maternity Allowance to employee who Already
• Left the Job
• Loss of Maternity Benefits
• Deductions from Salary
• Deductions Allowed by Law
• Deductions requiring Employee Consent, and Authorisation
• Limitations on Monthly Deductions
• Date of Payment of Salary, Normal and Upon Terminations
• Termination, Resignation and Dismissal
• Statutory Notice Period and Contractual Notice Period
• Calculating Payment in lieu of Notice Period
• Calculating of Salary for Last Day of Service
• Payment Date of Last Salary
• Retrenchment and VSS
• Statutory Notice Period for Retrenchment
• Obligation to Notice Authorities
• Difference between Termination and Lay Off Benefit and
• Retrenchment Benefit
• Who is Eligible for Termination and Lay Off Benefits?
• Retrenchment Benefits for Employees not covered by EA 1955
• Calculation for Payment of Retrenchment Benefit
• Payment Date of Retrenchment Benefit

Module 4: Income Tax, EPF, SOCSO, EIS and HRDF

• EPF Contributions, Definition of Wages, Contribution of Various Categories
• Including Foreign Workers
• SOCSO Contributions, Definition of Wages, for Local and Foreign Workers
• EIS Contributions
• Income Tax Monthly Deductions (MTD/PCB), Tax Exemptions and Rebates, Tax on Benefits and Perks