Plain-English answers about payroll and HR administration for small businesses. Each article opens with a short answer and lists the sources we checked.
HR
Di bawah seksyen 10 Akta Kerja 1955, kontrak perkhidmatan melebihi sebulan mesti dibuat secara bertulis dan mesti menyatakan cara kontrak boleh ditamatkan oleh kedua-dua pihak. Jika staf sudah lama bekerja tanpa kontrak bertulis, sediakan kontrak yang mencerminkan terma sebenar dan minta kedua-dua pihak menandatanganinya.
HR
In Malaysia, a contract of service lasting more than one month must be in writing and must say how either side can end it (Employment Act 1955, section 10). A clear offer letter and contract should also cover the job, start date, pay, working hours, leave, probation and notice period.
Payroll
Majikan mesti membayar caruman KWSP untuk gaji sesuatu bulan pada atau sebelum 15hb bulan berikutnya. Contohnya, majikan perlu membayar caruman untuk gaji Januari sebelum atau pada 15 Februari. Majikan bayar bahagian majikan dan pekerja kepada KWSP, dan boleh memotong bahagian pekerja daripada gaji.
Payroll
Untuk gaji RM3,000 sebulan, majikan juga membayar KWSP 13% (RM390), PERKESO kira-kira 1.75% (sekitar RM52), SIP 0.2% (RM6) dan, jika ada 10 atau lebih pekerja warganegara, levi HRD Corp 1% (RM30). Jumlah kasar kira-kira RM3,478 sebulan, sebelum kos lain seperti kerja lebih masa dan cuti.
Payroll
The EA form (Borang EA) is the yearly statement of an employee's pay that a private employer must give each employee on or before the last day of February, for the previous year. It shows total pay, benefits and deductions such as EPF and PCB, and employees use it to file their income tax.
Payroll
An employee costs more than their salary. On top of pay, a Malaysian employer contributes EPF (13% of wages up to RM5,000, 12% above), SOCSO (about 1.75%) and EIS (0.2%), both on wages up to RM6,000, and the HRD Corp levy (1%) if it has 10 or more Malaysian employees. Add overtime, allowances, leave cover and equipment.
Payroll
Outsourced payroll means a provider calculates salaries, deductions and statutory contributions, prepares payslips and the figures for statutory payments, and prepares annual EA forms. You remain the employer: you supply accurate inputs, approve each payroll and make the payments, and you stay legally responsible for them.