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Salary Calculations, 'PCB' & Mandatory Deductions for Payroll

Expert Speaker Cyril Pagadala

MYR1,802.00 (including SST)


EARLY BIRD SPECIAL:  Enjoy 10% Savings if you Register by 27 February 2019 Use code 27FEB at checkout.


Are you complying with Employment Act/IRB/EPF/SOCSO requirements on employee income calculations? Gain clarity and understanding of payroll calculations and employment law.  

Payroll professionals need to understand the procedures involved to ensure the accuracy of salary and wages calculations. Incorrect pay-outs can result in demoralised and angry employees which then impacts severely on the business’s profitability. An error in the payroll department may result in compliance risks to the employment law.

Specifically designed for payroll officers and HR managers, this comprehensive programme will lead you to prepare accurate payroll calculations. With step-by-step examples and a clear guidance on the compliance required for PCB/MTD calculations and tax deductions. Each module is followed by workshop exercises which helps you become competent in preparing the payroll. Understand the ‘why’ of calculations and be able to apply the principles to a wide range of current and future entitlements.

What You Will Learn

At the end of the workshop, you will:

  • Understand the guidelines of payroll calculations for your employees
  • Be able to correctly calculate wages and allowances and make legally mandated deductions and contributions under Malaysian Laws
  • Be able to prepare the EA form for employee tax purposes
  • Understand the entitlements under the Employment Laws
  • Learn to take appropriate disciplinary action including dismissal for indiscipline and non-performance

Who Should Attend

  • Payroll Managers & Specialists
  • Compensation & Benefits Specialists
  • Finance & Accounts Managers / Executives
  • HR Managers/ Executives 
  • Employee Relations Managers & Executives

Programme Outline

PART I: Salary Calculations and Employee Benefits Administration 

  • Employment Act:
    • Employment Contracts 
    • Types of Wages/Salaries
    • Normal Hours and OT
    • Rest Days & OT
    • PH and OT
    • Annual Leave & Unpaid Leave 
    • Sick Leave & Hospitalisation
    • Maternity Leave
    • Wages: Advances and Deductions 
    • Part-timers (Employment) Order 2010
    • Retrenchment & Termination Benefits 
  • Minimum Retirement Age Act 2012 
  • LATEST: Minimum Wages Act 

PART II: Misconduct & Domestic Inquiry

  • Employment Act:
    • Sexual Harassment
      • What is sexual harassment?
      • Procedure for reporting sexual harassment
      • The responsibility of employer & Labour Department
      • Investigation of sexual harassment 
  • Industrial Relations Act
    • Types of Misconduct
      • Minor misconduct
      • Major misconduct
      • Indiscipline
      • Non-performance
    • Disciplinary Process
      • Cautions
      • Verbal and written warnings
      • Show cause letter
      • Domestic Inquiry
      • Disciplinary Action

PART III: EPF, SOCSO & EIS Contributions

  • EPF: Contributions
  • SOCSO: Contributions
  • EIS Contributions

PART IV: Income Tax / PCB

  • Resident Status for Income Tax
  • PCB / MTD
    • The concept of the pay-as-you-earn scheme (PAYE)
    • The minimum income level for MTD / PCB
    • Scheduler and formula methods
    • Compulsory and optional deductions
  • Withholding Tax
    • Types of income
    • Quantum of tax
    • Categories of personnel
  • Rebates and Non-Taxable income
    • Exemptions from tax
    • Rebates after tax
    • Deductions for previous years
  • Methods of Computing Value of Perks and Benefits-in kind
  • Key Public Rulings by LHDN
  • Tax on Shares Offered by Employer 

Expert Speaker

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 programme 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.

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