[01] INTRODUCTION 介绍

Payroll is one of the most important function in all companies and crucial to the continuous running of your organization. It is a task every company must perform on a monthly basis and naturally many mistakes can happen during the process of calculations. Many of these mistakes can easily be avoided if the person well versed with both the latest in Employment Laws as well as know exactly how salaries are tabulated. Most professionals involved in Payroll do not have formal training in it but leaned it through experience.

Many are also from Finance background but lack the understanding on the various employment laws dictating payroll calculations and administration. Some are totally reliant in payroll software but fail to realize that there are limitations in a payroll software which you would not have known if you did not know how to perform manual payroll calculations.

薪资是所有公司中最重要的功能之一，对于组织的持续运营至关重要。 这是每个公司每月都必须执行的任务，在计算过程中自然会出现很多错误。 如果这个人熟悉最新的就业法并且确切地知道工资是如何制表的，那么许多这些错误就可以很容易地避免。 大多数参与薪资管理的专业人员都没有接受过正式的培训，而是通过经验学习的。

许多人也来自金融背景，但对规定工资计算和管理的各种就业法缺乏了解。 有些人完全依赖工资软件，但没有意识到工资软件存在局限性，如果您不知道如何执行手动工资计算，您就不会知道这些局限性。 课程还包括许多最新更新，包括从 2022 年起生效的新最低工资 RM1,500 以及《2022 年雇佣法》修正案，涉及工资支付、雇员预付款限制等事宜。

[02] COURSE OBJECTIVES 课程目标

• Understand the guideline of payroll administration and calculation under Malaysia laws

• Updates and recent developments of concern in Employment Laws to employers and employees

• Avoid unnecessary mistakes in computing salary and improve employee satisfaction

• Having a better tax planning knowledge of the rights and obligations of the employer/employees.

• 了解马来西亚法律下的工资管理和计算指南

• 雇主和雇员关注的雇佣法的更新和最新发展

• 避免计算工资时出现不必要的错误，提高员工满意度

• 对雇主/雇员的权利和义务有更好的税务筹划知识

[03] WHO SHOULD ATTEND 谁该参加

CEOs / General Managers / Human Resource Managers & Executives / Payroll Personnel / Financial Controllers, Managers & Accountants

首席执行官/总经理/人力资源经理和高管/薪资人员/财务总监、经理和会计师

[04] METHODOLOGY 教学方法

Lecture, Group discussions, calculations, individual presentation and Q & A

讲座、小组讨论、计算、个人陈述和问答

[05] DATE, TIME, METHOD 日期/ 时间/ 方式

日期：6 December 2024 (Fri)
时间：9.00am - 5.00pm
方式：Online/ Interactive
费用：[HRDF Claimable]

FEE:

   - Early Bird Offer (before 20 Nov 2024)      –      RM680
   - Special Offer (before 2 Dec 2024)      –      RM730
   - Normal Fee      –      RM770

>> Fee includes Course Notes, Certificate of Completion and 8% Service Tax. 

** OFFER **

- 10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.

[06] COURSE OUTLINE 课程大纲

Module 1 : Understanding Payroll Processing & Employment Act 2022 Updates On Payroll Calculation

• The steps to set up payroll in Malaysia

• Getting starts: Employee and statutory information

• Payroll processing : Types of employment

• Payroll processing : payroll cycle

• Payroll processing : Types of remuneration,

• Payroll processing : Allowances and benefits

• Payroll processing : Important deadline

• Contracts of Employment vs Employment Act 1955 (ACT 265) & Employment Amendment Act 2022 (ACT 1651)

• Daily rated, monthly rated and piece rated employee

Module 2 : Understanding Normal Work Hours & Overtime

• Normal working hours & work days

• When does Overtime (OT) start

• Payment for spread over of work hours

• Formula for calculation of OT

• Formula for calculation of Ordinary

• Limit on OT hours Rate of Pay (ORP)

Module 3 : Understanding Rest Days

• Minimum days of rest per week

• Payment rates for work during rest days

• Can an employee be forced to work on a rest day

Module 4 : Understanding Public Holidays

• What is the difference between compulsory & non-compulsory Public Holidays (PH)

• No of days of compulsory and non-compulsory PH

• Payment rates for work on compulsory and non-compulsory PH

Module 5 : Understanding Paid and Unpaid Annual Leaves

• Minimum no of annual days of entitlement

• Encashment of annual leave

• Rate for work done during normal hours and OT rates

• Salary computation and deduction for unpaid leave

Module 6 : Understanding Paid and Unpaid Sick Leaves

• Hospitalization & non-hospitalization leave entitlement

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

• Conditions for sick leave

• Calculation for unpaid sick leave

Module 7 : Understanding Paid and Unpaid Maternity Leaves

• Maternity allowance / leave entitlement

• Conditions for Maternity allowance eligibility

• Calculation for maternity allowance

• Calculation for unpaid maternity leave

Module 8 : Wages Calculation & Administration

• Definition of wages under the law

• Formula for calculation of salary for incomplete month

• Minimum and maximum amount of salary advance and loans

• Authorized and unauthorized deductions

• Limit in deductions

• Content of Pay Slip

• Payment date

Module 9 : Effects of Resignations and Dismissals on Salary

• 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

Module 10 : Effects of Resignations and Dismissals on Salary

• 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

Module 11 : Effects of Resignations and Dismissals on Salary

• Remuneration categories

• PCB 2(ii)

• Exempt income and benefits

• Tax clearance letter application process

• Form CP 38 & E-CP 39

• Exemption for tax clearance application

• Form CP21, CP22, CP22A

• Monthly tax deduction from remuneration

• Form TP1, TP2, TP3

• Total deductions

Module 12 : Understanding The Types of Remuneration and Scope of Charge

• Gross salary, wages & leave pay ( OT)

• Director fee, commission and bonus

• Gross tips, perquisites, awards and other allowances

• Benefit in Kinds

• Value of living accommodation ( VOLA)

• Amount from unapproved pension or provident fund

• Compensation for loss of employment

• Tax exempt allowances / perquisites/ gifts/ benefits

第 1 单元 : 了解 2022 年薪资处理和就业法薪资计算更新

• 在马来西亚设立工资单的步骤

• 入门：员工和法定信息

• 工资单处理：就业类型

• 薪资处理：薪资周期

• 工资单处理：报酬类型、

• 工资处理：津贴和福利

• 薪资处理：重要截止日期

• 雇佣合同与 1955 年雇佣法 (ACT 265) 和 2022 年雇佣修正案 (ACT 1651)

• 日薪、月薪和计件雇员

第 2 单元 : 了解正常工作时间和加班时间

• 正常工作时间和工作日

• 支付超时工作时间的费用

• 普通工资率（ORP）的计算公式

• 加班 (OT) 何时开始

• OT 计算公式

• 加班时间限制

第 3 单元 : 了解休息日

• 每周最少休息天数

• 休息日工作工资标准

• 可以强迫员工在休息日工作吗

第 4 单元 : 了解公共假期

• 强制性和非强制性公共假期（PH）有什么区别

• 强制和非强制 PH 的天数

• 强制性和非强制性 PH 工作的支付标准

第 5 单元 : 了解带薪和无薪年假

• 每年最少享有权利的天数

• 年假兑现

• 正常工作时间完成的工作费率和加班费率

• 工资计算和无薪休假扣除

第 6 单元 : 了解带薪和无薪病假

• 住院和非住院休假权利

• “视为住院”条款

• 病假条件

• 无薪病假的计算

第 7 单元 : 了解带薪和无薪产假

• 产假津贴/休假权利

• 生育津贴资格条件

• 生育津贴的计算

• 无薪产假的计算

第 8 单元 : 工资计算和管理

• 法律对工资的定义

• 不完整月份工资计算公式

• 预支工资和贷款的最低和最高金额

• 授权和未经授权的扣除

• 扣除限额

• 工资单内容

•付款日期

第 9 单元 : 辞职和解雇对薪资的影响

• 最短通知期

• 通知期的计算

• 代通知期付款的计算

• 服务最后一天的计算

• 最后一次工资的支付日期

第 10 单元 : 裁员对薪资的影响

• 有资格享受裁员福利的员工

• 没有资格享受裁员福利的员工

• 裁员通知期

• 裁员福利的计算

• 裁员福利的支付日期

第 11 单元 : 就业收入

• 薪酬类别

• 免税收入和福利

• 表格 CP 38 和 E-CP 39

• 表格 CP21、CP22、CP22A

• 表格 TP1、TP2、TP3

• PCB 2(ii)

• 税务清关信申请流程

• 税务清关申请豁免

• 薪酬每月扣税

• 总扣税额

第 12 单元 : 了解薪酬类型和收费范围

• 工资总额、工资和休假工资 (OT)

• 董事费、佣金和奖金

• 小费总额、津贴、奖励和其他津贴

• 实物福利

• 住房价值 (VOLA)

• 未经批准的养老金或公积金金额

• 失业补偿

• 免税津贴/津贴/礼物/福利

[07] TRAINER PROFILE

DR WENDY TEE

HRD Corp Certified Trainer

Dr Wendy Tee has over twenty years of experience in senior management and human resources positions for diversified industrial and business environments. Graduated with a Doctor of Business Administration (UUM), Master of Business Administration (UM), Master of Information Technology (UM), Certified Financial Planner (CFP), Certified Business coach (UM), Registered Financial Planner (RFP), HRD CORP Accredited Trainer (HRD Corporation) and Certified Advance Human Resource Practitioner (MIHRM. Dr Wendy is actively involved in management training and lecture. Her latest responsibility involves the lecturing of Executive Master Business Administration (EMBA) for Universiti Teknologi (SPACE) and Financial and Investment Degree programs for Tunku Abdul Rahman University of Management & Technology. She has experience managing training programs cover from local universities, in house training and public seminar training.

Dr Wendy is a licenced financial planner currently registered with Malaysian Financial Planning Council (MFPC). Her responsibility involves the corporate training, financial training, management and human resource consultancy, management and financial advisory.

Dr Wendy is also a Human Resource consultant and certified trainer now appointed from Harrison Assessment Talent solutions (HATS), Pembangunan Sumber Manusia Berhad (PSMB) and National Human Resources Centre (NHRC), providing comprehensive and independent Human Resource advisory to clients. In addition to consulting with and servicing clients, she is responsible for HR assessment, HR training, coaching & advisory for the company. In the area of Human Resource Management, Wendy focuses on Understanding Malaysian Employment Laws, Strategic Talent Management, Training and Development Management, Performance Management, Payroll Management, HR Tax planning and Setting Departmental & Inter Departmental Key Performance Indicators (KPIs).

Dr Wendy completed and passed her GST and SST exams organized by Chartered Tax Institute of Malaysia (CTIM) with the cooperation and support from the Royal Malaysian Customs Department (RMC). She has trained more than 80 SME companies in Malaysia for getting prepare on the post implementation of GST and SST, mainly dealing with the tax authorities over various indirect tax issues, elements and scope of indirect tax, cycle and operations, rulings, registration, administration, audit and investigations on behalf of her clients.

Dr Wendy is also actively involved in E-Invoicing research, training and implementation.

[08] ENQUIRY & REGISTRATION 查询及报名

Enquiry: yes@sst2u.com

Contact:

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