This website is not affiliated with, sponsored by, or approved by SAP AG.

Employer EPF

Human Resources (PM, OM, PA, TM ,PD)

Moderators: Snowy, thx4allthefish, muhnkee_2

Employer EPF

Postby norazmi » Sun Apr 24, 2016 8:50 pm

Hi All,

I would like to clarify Employer EPF computation for contribution more than 12%. Standard SAP computation as per item 1. Is there anyone company using calculation 2?

Assuming the employee’s salary is RM5,445 and is entitled to 3% top up.

1) SAP computation = RM5,500 @ 12% = RM660.00
RM5,445 @ 3% = RM164.00
Total = RM824.00

2) EPF guidelines = RM5,445 @ 15% = RM817.00

...................................Letter from EPF........................................................................................................................
RE: Computation of EPF Contribution
Importance: High

Percakapan melalui telefon dan perkara berkaitan adalah dirujuk.

2. Dimaklumkan bahawa caruman majikan yang dibayar melebihi kadar berkanun boleh dikira secara manual ke atas upah sebenar pekerja. Hasil pengiraan tersebut perlu dibundarkan kepada ringgit teratas. Merujuk kepada senario yang dimajukan, pengiraan caruman adalah seperti berikut:-

Gaji/Upah Pekerja : RM5,445.00
Kadar Syer Majikan Wajib : 12% (RM660.00)
Kadar Syer Majikan Tambahan 3% : 15% (RM817.00)
(RM5,445.00 x 15% = 816.75 dan dibundarkan ke ringgit teratas)

3. Bagi pekerja yang di bayar upah bulanan kurang RM5,000.00 dan dengan pembayaran bonus menjadikan jumlah tersebut melebihi RM5,000.00, pengiraan yang perlu dilakukan adalah berdasarkan kadar caruman di bawah RM5,000.00 iaitu 13% (berdasarkan senario yang diberikan).

........................................................................................................................................................................................

Thanks and regards
Azmi
norazmi
 
Posts: 29
Joined: Mon Jun 09, 2003 1:11 am
Location: kl

Return to Human Resources

Who is online

Users browsing this forum: No registered users and 10 guests





loading...


This website is not affiliated with, sponsored by, or approved by SAP AG.