KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2012

[P.U. (A) 507/1994] dipinda dengan menggantikan Jadual dengan Jadual yang berikut:

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FROM REMUNERATION) (AMENDMENT) RULES 2012

JADUAL

(Kaedah 3)

(Rule 3)

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Nota ini bertujuan untuk membantu majikan dalam membuat Potongan

Cukai Bulanan (PCB) dengan tepat. Majikan dinasihatkan supaya membaca kandungannya dengan teliti sebelum membuat potongan cukai berkenaan.

These notes are intended to assist employers in making the correct

Monthly Tax Deductions (MTD). Employers are advised to read the contents carefully before making such deductions.

1. PENGENALAN

PCB adalah satu mekanisme potongan cukai pendapatan daripada saraan bulanan semasa pekerja mengikut Jadual Potongan Cukai

Bulanan atau kaedah-kaedah lain yang diluluskan oleh Ketua Pengarah

(selepas ini dirujuk sebagai “Kaedah Pengiraan Berkomputer”)

menurut yang diperuntukkan di bawah Kaedah 3, Kaedah-Kaedah

Cukai Pendapatan (Potongan daripada Saraan) 1994 (Kaedah PCB).

Potongan ini bertujuan untuk mengurangkan beban pekerja membayar cukai sekaligus apabila cukai dikira.

Kaedah PCB diperuntukkan di bawah subseksyen 107(2) Akta Cukai

Pendapatan 1967(Akta).

2. KAEDAH PELAKSANAAN PCB

2.1 Penentuan amaun PCB adalah berdasarkan kepada dua kaedah seperti berikut:

a. Jadual Potongan Cukai Bulanan; atau

b. Kaedah Pengiraan Berkomputer.

2.2 Jadual Potongan Cukai Bulanan dikeluarkan oleh Lembaga Hasil

Dalam Negeri Malaysia (LHDNM) bagi majikan yang tidak menggunakan perisian pembayaran gaji berkomputer.

1. INTRODUCTION

MTD is an income tax deduction mechanism from employee’s current monthly remuneration in accordance with the Schedule of Monthly Tax

Deductions or other methods approved by the Director General (herein after referred to as “Computerised Calculation Method”) according to the provision under

Rule 3,

Income

Tax

(Deduction from

Remuneration) Rules 1994 (MTD Rules). These deductions are intended to reduce the employee’s burden to pay in one lump sum when the actual tax is ascertained.

MTD Rules are provided for in subsection 107(2) of the Income Tax Act 1967 (Act).

2. MTD IMPLEMENTATION METHOD

2.1 MTD is determined based on two methods as follows:

a. Schedule of Monthly Tax Deductions; or

b. Computerised Calculation Method.

2.2 Schedule of Monthly Tax Deductions is issued by Inland Revenue

Board of Malaysia (IRBM) for employer who does not use computerised payroll software.

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(Rule 3)

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2.3 Kaedah Pengiraan Berkomputer adalah terpakai dalam mana-mana keadaan berikut:

a. Majikan yang menggunakan sistem pembayaran gaji berkomputer yang disediakan oleh pembekal perisian atau dibangun/diubahsuai oleh majikan mengikut spesifikasi yang ditentukan dan disemak oleh LHDNM.

b. Majikan yang menggunakan sistem/aplikasi yang dibangunkan oleh LHDNM yang boleh diperolehi di laman web LHDNM.

2.4 Dalam menentukan jumlah PCB di bawah Kaedah Pengiraan

Berkomputer dan tertakluk kepada kelulusan majikan, pekerja boleh dibenarkan membuat tuntutan potongan yang dibenarkan dan rebat di bawah Akta pada setiap bulan atau mana-mana bulan dikehendaki dalam tahun semasa.

2.5 Majikan yang memotong PCB mengikut Jadual Potongan Cukai

Bulanan hendaklah menggunakan sistem/aplikasi yang dibangunkan oleh LHDNM dalam menentukan amaun PCB jika pekerja mereka ingin membuat tuntutan potongan yang dibenarkan dan rebat di bawah Akta.

3. TANGGUNGJAWAB MAJIKAN

3.1 Tanggungjawab majikan di bawah Kaedah PCB adalah seperti yang berikut:

a. Memotong PCB daripada saraan setiap pekerja pada setiap bulan atau bulan yang berkaitan mengikut Jadual Potongan 2.3 Computerised Calculation Method is applicable in any of the following circumstances:

a. Employer who use the computerised payroll system provided by the software provider or developed/customised by the employer in accordance with specifications determined and reviewed by the LHDNM.

b. Employer who use the system/application developed by the

IRBM which can be obtained from the IRBM website.

2.4 In ascertaining the amount of MTD under the Computerised

Calculation Method and subject to the approval by employer, employee may be allowed to claim allowable deductions and rebates under the Act in each month or in any month in the current year.

2.5 Employer who deducts MTD in accordance with the Schedule of

Monthly Tax Deductions must use the sytem/application developed by the IRBM in ascertaining the amount of MTD if his employee wishes to claim allowable deductions and rebates under the Act.

3. EMPLOYER’S RESPONSIBILITIES

3.1 Employer’s responsibilities under the MTD Rules are as follows:

a.

Deduct the MTD from the remuneration of employee in each month or the relevant month in accordance with the

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Cukai Bulanan atau Kaedah Pengiraan Berkomputer dan membayar kepada Ketua Pengarah.

b. Membuat potongan tambahan daripada saraan pekerja mengikut arahan yang dikeluarkan oleh Ketua Pengarah di bawah Kaedah 4 Kaedah PCB.

c. Majikan hendaklah membayar kepada Ketua Pengarah, tidak lewat daripada hari kesepuluh tiap-tiap bulan kalendar, jumlah amaun cukai yang dipotong atau yang sepatutnya dipotong olehnya daripada saraan pekerja pada bulan kalendar sebelumnya.

d. Mengemukakan suatu penyata maklumat pekerja yang lengkap dan tepat seperti berikut semasa mengemukakan bayaran PCB/potongan tambahan:

Jika majikan gagal mengemukakan maklumat yang lengkap dan tepat, bayaran PCB tersebut tidak akan diterima oleh

LHDNM.

Pengemukaan semula bayaran

PCB boleh dikenakan kompaun sekiranya bayaran dibuat selepas hari kesepuluh bulan berikutnya.

Schedule of Monthly Tax Deductions or Computerised

Calculation Method and pay to the Director General.

b.

Make additional deductions from employee’s remuneration in accordance with the direction given by the Director General under Rule 4 of MTD Rules.

c.

Employer shall pay to the Director General, not later than the tenth day of every calendar month, the total amount of tax deducted or should have been deducted by him from the remuneration of employees during the preceding calendar month.

d.

Furnish a complete and accurate employee’s information of the following in a return when submitting MTD payments/additional deductions:

ii)

name as stated in identity card or passport;

iii)

new and old identity card number/police number/army number or passport number (for foreign employee); and iv)

MTD/additional deductions amount.

If the employer fails to furnish a complete and accurate information, MTD payment will not be accepted by IRBM.

Resubmission of MTD payment may be compounded if payment is made after the tenth day of the following month.

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(Kaedah 3)

(Rule 3)

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e.

Mengemukakan maklumat mengenai pemberhentian pembayaran saraan pekerja seperti yang dikehendaki di bawah Kaedah 13, Kaedah PCB dalam borang yang ditetapkan.

f.

Menyimpan dan mengekalkan dalam jagaan selamat dokumen yang mencukupi bagi tempoh tujuh tahun dari akhir tahun kalendar dalam mana saraan itu dipotong berkenaan pekerjanya menurut Kaedah PCB.

g.

Memaklumkan kepada setiap pekerjanya tentang tanggungjawab berikut:

i)

untuk mengemukakan borang yang ditetapkan kepada majikan bagi memaklumkan maklumat berkaitan penggajian dengan majikan terdahulu dalam tahun semasa.

ii)

untuk mengemukakan borang yang ditetapkan kepada majikan jika pekerja ingin menuntut potongan dan rebat bagi bulan berkenaan. Pelaksanaan potongan dan rebat tersebut tertakluk kepada persetujuan majikan.

iii)

untuk mengemukakan borang yang ditetapkan jika pekerja ingin memasukkan nilai manfaat berupa barangan (MBB) dan nilai tempat kediaman (NTK)

sebagai sebahagian daripada saraan bulanan dalam menentukan amaun

PCB tertakluk kepada persetujuan majikan.

e.

To furnish information on cessation of payment of employees’ remuneration as required under Rule 13, MTD

Rules in a prescribed form.

f.

Keep and retain in safe custody sufficient documents for a period of seven years from the end of the calendar year in which the remuneration is deducted in respect of his employee according to the MTD Rules.

g.

Inform every employee of his following responsibilities:

i)

to submit a prescribed form to the employer to notify information relating to his employment with previous employer in the current year.

ii)

to submit a prescribed form to the employer if employee wishes to claim deductions and rebates in the relevant month. The deductions and rebate will be effected subject to approval by employer.

iii)

to submit a prescribed form if employee wishes to include benefits in kind (BIK) and value of living accommodation (VOLA) as part of his monthly remuneration in ascertaining the MTD amount subject to approval by employer.

iv)

to keep and retain in safe custody each and every

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(Rule 3)

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iv)

untuk menyimpan dan memegang simpan dalam jagaan selamat setiap resit berkenaan dengan tuntutan potongan bagi tempoh tujuh tahun dari akhir tahun taksiran tersebut di bawah Akta.

v)

untuk mengemukakan maklumat peribadi dengan lengkap dan betul dan mengemaskini maklumat kepada majikan setiap kali terdapat perubahan.

vi)

untuk mengemukakan maklumat yang betul dalam borang yang ditetapkan berhubung dengan cukai yang boleh dikenakan ke atasnya dan kegagalan pekerja berbuat demikian merupakan suatu kesalahan di bawah perenggan 113(1)(b) Akta.

3.2

Menurut seksyen 75A Akta, pengarah syarikat terkawal adalah bertanggungjawab atas PCB yang tidak dibayar mengikut Kaedah PCB.

4. PELAKSANAAN PCB

Amaun PCB ditentukan berdasarkan kriteria yang berikut:

4.1 Taraf Kemastautinan Pekerja

Taraf kemastautinan seseorang adalah ditentukan di bawah peruntukan seksyen 7 Akta.

Penjawat awam atau pegawai badan berkanun yang bukan pemastautin oleh sebab:

a. menjalankan tugas di luar Malaysia; atau receipt relating to claims of deductions for a period of seven years from the end of that year of assessment under the Act.

v)

to furnish complete and accurate personal information and update any changes of his personal particulars to the employer.

vi)

to furnish correct information in a prescribed form relating to his own chargeability to tax and failure by the employee to do so constitutes an offence under paragraph 113(1)(b) of the Act.

3.2

Pursuant to section 75A of the Act, directors of controlled companies are responsible for unpaid MTD under the MTD

Rules.

4. IMPLEMENTATION OF MTD

The MTD amount is ascertained based on the following criteria:

4.1 Employee’s Residence Status

The residence status of an individual is determined under section 7 of the Act.

Public servant or officer of a statutory authority who are non resident by virtue of:

a. exercising his employment outside Malaysia; or

b. attending any course of study in any institution or professional body outside Malaysia which is fully-sponsored

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b. melanjutkan pelajaran di mana-mana institusi atau badan profesional di luar Malaysia yang dibiayai sepenuhnya oleh majikannya, dianggap sebagai seorang pemastautin dalam tahun asas untuk tahun taksiran itu dan tahun-tahun asas yang berikutnya semasa ketiadaannya di Malaysia.

Pendapatan daripada punca luar Malaysia yang diterima oleh seseorang dalam (a) atau (b) di atas adalah dikecualikan daripada cukai pendapatan di Malaysia menurut Akta.

4.1.1

Pekerja Bukan Pemastautin

PCB seorang pekerja yang bukan pemastautin atau tidak dipastikan taraf kemastautinannya di

Malaysia hendaklah dikira pada kadar 26% daripada saraannya.

Contoh :

Pekerja yang bukan pemastautin dalam tahun kalendar 2010.

Jumlah saraan bulanan : RM3,000.00

Pengiraan PCB

: RM3,000.00 x 26%

Jumlah PCB

: RM780.00

4.1.2

Pekerja Pemastautin

PCB seseorang pekerja yang bermastautin atau dianggap bermastautin di Malaysia, diperolehi setelah by the employer, is deemed to be a resident for the basis year for that particular year of assessment and for any subsequent basis years when he is not in Malaysia.

Income from sources outside Malaysia received by persons in

4.1.1

Non Resident Employee

MTD of an employee who is not resident or not known to be resident in Malaysia shall be calculated at the rate of 26% of his remuneration.

Example :

Employee is not resident in calendar year 2010.

Total monthly remuneration : RM3,000.00

MTD calculation

: RM3,000.00 x 26%

Total MTD

: RM780.00

4.1.2

Resident Employee

MTD of an employee who is resident or known to be resident in Malaysia is derived after deducting all allowable deductions under the Act.

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(Rule 3)

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ditolak semua potongan yang dibenarkan di bawah

Akta.

4.2 Kategori Pekerja

4.2.1

Jadual Potongan Cukai Bulanan dan Kaedah Pengiraan

Berkomputer mengklasifikasikan pekerja kepada 3

kategori:

Kategori 1

: Bujang

Kategori 2

: Berkahwin dan pasangan tidak bekerja

Kategori 3

: Berkahwin dan pasangan bekerja

4.2.2

Kategori 3 Jadual Potongan Cukai Bulanan atau Kaedah

Pengiraan Berkomputer adalah terpakai jika seseorang pekerja yang telah bercerai, kematian suami atau isteri atau bujang (dengan anak angkat).

4.2.3

Jika isteri memilih untuk menuntut keseluruhan potongan anak, PCB akan ditentukan mengikut Kategori 3 (KA1 – KA20) manakala PCB suami ditentukan mengikut Kategori 3 (K).

4.2.4

Jika suami dan isteri memilih untuk menuntut potongan anak tertentu, PCB suami dan isteri akan ditentukan mengikut Kategori 3 (KA1 – KA20).

Contoh :

Pasangan suami dan isteri yang bekerja mempunyai 5

orang anak. Suami menuntut potongan bagi 3 orang 4.2 Employee Category

4.2.1

Schedule of

Monthly

Tax

Deductions and the

Computerised Calculation Method classifies employee into 3 categories:

Category 1

: Single

Category 2

: Married and spouse is not working

Category 3

: Married and spouse is working

4.2.2

Category 3 of the Schedule of Monthly Tax Deductions or the Computerised Calculation Method is applicable where an employee is divorced, widowed or a single

(with adopted children).

4.2.3

Where a wife who elects to claim all child deductions, her MTD is ascertained under Category 3 (KA1 – KA20)

while MTD for the husband is ascertained under

Category 3 (K).

4.2.4

Where a husband and wife elect to claim deduction for certain child, MTD for husband and wife is ascertained under Category 3 (KA1 – KA20).

Example :

A working husband and wife with 5 children. The husband claims child deduction for their 3 children and the wife claims for the remaining 2 children. MTD is ascertained as follows:

Husband

- Category 3 (KA3)

Wife

- Category 3 (KA2)

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(Kaedah 3)

(Rule 3)

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anak dan isteri menuntut potongan bagi 2 orang anak.

PCB ditentukan seperti berikut:

Suami

- Kategori 3 (KA3)

Isteri

- Kategori 3 (KA2)

4.2.5

PCB ditentukan mengikut Kategori 3 (KA1 – KA20)

untuk pekerja bujang dengan anak angkat.

4.3 Saraan

Saraan ertinya pendapatan berkenaan dengan perolehan atau keuntungan daripada sesuatu pekerjaan selain manfaat berupa barangan di bawah perenggan 13(1)(b) dan 13(1)(c) Akta dengan syarat bahawa dalam kes sesuatu pemilihan yang tidak boleh dibatalkan dibuat oleh pekerja di bawah kaedah 2A, perolehan atau keuntungan daripada sesuatu pekerjaan hendaklah termasuk manfaat berupa barangan di bawah perenggan 13(1)(b) dan 13(1)(c) Akta.

4.3.1 Jenis Saraan Tertakluk kepada PCB

Jenis saraan yang tertakluk kepada PCB:

i.

gaji ii.

upah iii.

bayaran kerja lebih masa iv.

komisen v.

tip vi.

elaun

4.2.5

MTD is ascertained under Category 3 (KA1 – KA20) for an employee who is single with an adopted child.

4.3 Remuneration

Remuneration means income in respect of the gains or profits from an employment other than benefits in kind under paragraphs 13(1)(b) and 13(1)(c) of the Act provided that in a case where an irrevocable election is made by an employee under rule 2A, the gains or profits from an employment shall include the benefits in kind under paragraphs 13(1)(b) and 13(1)(c) of the Act.

4.3.1 Types of Remuneration Subject to MTD

Types of remuneration subject to MTD :

i.

Salary ii.

wages iii.

overtime payment iv.

commission v.

tips vi.

allowance vii.

bonus/ incentive viii.

director fees ix.

perquisite x.

employee’s share option scheme (ESOS)

xi.

tax borne by the employer xii.

gratuity

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vii.

bonus/insentif viii.

fi pengarah ix.

perkuisit x.

skim opsyen saham pekerja (SOSP)

xi.

cukai yang ditanggung oleh majikan xii.

ganjaran xiii.

pampasan kerana kehilangan pekerjaan xiv.

saraan lain berkaitan dengan penggajian

Nota:

Mulai tahun taksiran 2009, fi pengarah atau bonus bagi sesuatu tahun yang diterima dalam mana-mana tahun semasa, saraan tersebut menjadi sebahagian daripada saraan dalam tahun semasa ia diterima.

4.3.2 Jenis Saraan Tidak Tertakluk kepada PCB

MBB dan NTK merupakan sebahagian daripada saraan yang tidak tertakluk kepada PCB. Namun demikian, pekerja boleh membuat pemilihan yang tidak boleh dibatalkan bagi memasukkan MBB dan NTK sebagai sebahagian daripada saraan yang tertakluk kepada PCB dengan mengisi borang yang ditetapkan dan mengemukakannya kepada majikan. Jika majikan bersetuju, MBB dan NTK adalah tertakluk kepada PCB.

4.3.2.1 Manfaat Berupa Barangan (MBB)

MBB adalah manfaat berupa barangan yang tidak boleh ditukarkan kepada wang. Manfaat ini dianggap sebagai pendapatan kasar daripada xiii.

compensation for loss of employment xiv.

other remuneration related to employment

Note:

Beginning from the year of assessment 2009, director fees or bonus relating to a year which is received in any current year, that remuneration becomes part of remuneration in the current year it is received.

4.3.2 Types of Remuneration Not Subject to MTD

BIK and VOLA are part of remuneration which is not subject to MTD. However, employee may make an irrevocable election to include the BIK and VOLA as part of his remuneration to be subject to MTD by completing a prescribed form and submit to employer. If employer agrees, BIK and VOLA are subjected to MTD.

4.3.2.1 Benefits in Kind (BIK)

BIK is benefits not convertible into money. The benefits are to be treated as gross income from employment under paragraph 13(1)(b) of the Act.

4.3.2.2 Value of Living Accommodation (VOLA)

VOLA is living accommodation provided for an employee by his employer. The value of the benefit

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penggajian di bawah perenggan 13(1)(b) Akta.

4.3.2.2 Nilai Tempat Kediaman (NTK)

NTK merupakan tempat kediaman yang disediakan oleh majikan kepada pekerjanya.

Nilai manfaat ini dianggap sebagai pendapatan kasar daripada penggajian di bawah perenggan 13(1)(c) Akta.

4.4 POTONGAN DAN REBAT YANG DIBENARKAN DI BAWAH

AKTA

4.4.1 Potongan Wajib

Majikan dikehendaki membuat potongan yang berikut dalam menentukan amaun PCB bulanan pekerja:

a. Individu

Potongan berjumlah RM9,000.00 untuk diri sendiri dan saudara tanggungan diberi secara automatik.

b. Suami/Isteri i.

Potongan sebanyak RM3,000.00 diberi bagi suami yang tinggal bersama dalam tahun asas dengan syarat suami tiada punca pendapatan/jumlah pendapatan atau memilih taksiran bersama.

ii.

Potongan sebanyak RM3,000.00 diberi bagi isteri yang tinggal bersama dalam tahun asas dengan syarat isteri tiada punca pendapatan/jumlah is to be treated as gross income from employment under paragraph 13(1)(c) of the Act.

4.4 ALLOWABLE DEDUCTION AND REBATE UNDER THE ACT

4.4.1 Compulsory Deduction

Employer is required to make following deductions in ascertaining employee’s monthly MTD amount:

a. Individual

Deduction of RM9,000.00 for an individual in respect of himself and his dependent relatives is granted automatically.

b. Husband/Wife i.

Deduction of RM3,000.00 is given in respect of a husband living together in the basis year on condition that the husband has no source of income/total income or has elected for joint assessment.

ii.

Deduction of RM3,000.00 is given in respect of a wife living together in the basis year on condition that the wife has no source of income/total income or has elected for joint assessment.

c.

Child

“Child” means an unmarried dependent legitimate child

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pendapatan atau memilih taksiran bersama.

c.

Anak

“Anak” ertinya anak sah taraf atau anak tiri atau anak angkat yang belum berkahwin serta masih ditanggung, di bawah umur 18 tahun atau jika melebihi 18 tahun, anak itu mestilah:

i.

mengikuti pengajian sepenuh masa di mana-mana universiti, kolej atau institusi pengajian tinggi lain

(yang serupa dengan universiti atau kolej); atau ii. berkhidmat di bawah perjanjian atau indentur dengan tujuan untuk layak dalam suatu perdagangan atau profesion.

Potongan RM1,000.00 diberi untuk setiap orang anak yang belum berkahwin dan berumur di bawah 18 tahun dalam tahun semasa.

Potongan RM1,000.00 juga diberi untuk setiap orang anak yang belum berkahwin dan berumur 18 tahun dan ke atas yang menerima pendidikan sepenuh masa dalam tahun semasa.

Jika setiap anak yang menepati syarat-syarat berikut, pekerja dianggap mempunyai bilangan anak yang berikut:

or stepchild or adopted child, under the age of 18 years or if above 18 years old, the child must be:

i.

receiving full-time instruction at any university, college or other higher education institution (similar to a university or college); or ii. serving under articles or indentures with a view to qualifying in a trade or profession.

Deduction of RM1,000.00 is given for each unmarried child under the age of 18 years in a current year.

Deduction of RM1,000.00 is also given for each unmarried child of 18 years and above who is receiving full-time education in a current year.

Where a child falls within these conditions, the employee is treated as having the respective number of children:

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Dalam keadaan jika

Potongan diberi seolah-olah pekerja mempunyai bilangan anak yang berikut i.

Anak yang berumur lebih 18 tahun dan sedang belajar sepenuh masa di peringkat diploma dan ke atas di institusi pengajian tinggi di

Malaysia.

4

ii. Anak yang berumur lebih 18 tahun dan sedang belajar sepenuh masa di peringkat ijazah dan ke atas di institusi pengajian tinggi di luar

Malaysia.

4

iii. Anak kurang upaya yang disahkan oleh Jabatan Kebajikan Masyarakat.

5

iv. Anak kurang upaya yang sedang belajar di peringkat diploma dan ke atas di institusi pengajian tinggi di Malaysia atau peringkat ijazah dan ke atas di institusi pengajian tinggi di luar Malaysia.

9

In circumstances where

Deduction to be given as if the employee has this number of children i.

Child over the age of 18 years and receiving full-time instruction at diploma level onwards in an institution of higher education in

Malaysia.

4

ii. Child over the age of 18 years and receiving full-time instruction at degree level onwards in an institution of higher education outside Malaysia.

4

iii. Disabled child as certified by the

Department of Social Welfare.

5

iv. Disabled child receiving further instruction at diploma level onwards in an institution of higher education in Malaysia or at degree level onwards in an institution of higher education outside Malaysia.

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Contoh 1:

Pekerja yang isterinya tidak bekerja dan mempunyai 2

orang anak di bawah umur 18 tahun.

Kategori pekerja: Kategori 2 (KA2)

Contoh 2:

Pekerja yang isterinya tidak bekerja dan mempunyai 3

orang anak:



Anak pertama - berumur 23 tahun dan sedang belajar di peringkat ijazah di UUM.



Anak kedua - berumur 20 tahun dan sedang belajar di peringkat diploma UiTM.



Anak ketiga - anak kurang upaya berumur 3 tahun dan disahkan oleh Jabatan Kebajikan Masyarakat.

Kategori pekerja: Kategori 2 (KA13)

d. Caruman Kumpulan Wang Simpanan Pekerja (KWSP)

atau Kumpulan Wang Lain Yang Diluluskan

Jumlah caruman KWSP atau Kumpulan Wang Lain Yang

Diluluskan tidak melebihi RM6,000.00 setahun.

Nota:

Terdapat tambahan potongan bagi kaedah pengiraan berkomputer. Majikan yang menggunakan kaedah pengiraan berkomputer dikehendaki membuat potongan tambahan berikut dalam menentukan amaun PCB bulanan pekerja:

Example 1:

An employee whose wife is not working and has 2

children below the age of 18.

Category for employee: Category 2 (KA2)

Example 2:

An employee whose wife is not working and has 3

children:



First Child - age 23 and receiving degree education in UUM.



Second Child - age 20 and receiving diploma education in UiTM.



Third Child-disabled child age 3 as certified by the

Department of Social Welfare.

Category for employee: Category 2 (KA13)

d. Contribution to Employees Provident Fund (EPF) or

Other Approved Scheme

Total contribution to EPF or other Approved Scheme not exceeding RM6,000.00 a year.

Note:

There are additional deductions for computerized calculation method. Employer who is using computerized calculation method is required to make following deductions in ascertaining employee’s monthly MTD amount:

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a. Individu Kurang Upaya

Seorang individu yang kurang upaya dibenarkan potongan tambahan individu RM6,000.00.

b. Suami/Isteri Kurang Upaya

Potongan tambahan sebanyak RM3,500.00 diberi kepada seorang individu jika suami/isterinya kurang upaya dan tinggal bersama.

4.4.2 Rebat

Jika seorang pekerja telah membuat bayaran zakat kepada pihak berkuasa zakat melalui potongan gaji, majikan boleh membuat tolakan bayaran itu terhadap amaun cukai yang harus dipotong bagi bulan masing-masing.

Contoh 1:

PCB bagi Januari

Zakat dibayar

: RM55.00

PCB sepatutnya dipotong mengikut

Jadual Potongan Cukai Bulanan : RM105.00

PCB yang perlu dipotong selepas tolakan zakat

: RM50.00

(RM105.00-RM55.00)

a. Disabled Person

A disabled person will be allowed an additional personal deduction of RM6,000.00.

b. Disabled Husband/Wife

Additional deduction of RM3,500.00 is given to an individual if a disabled husband/wife is living together.

4.4.2 Rebate

Where an employee has made zakat payments to the zakat authorities through salary deduction, the employer may set-off those payments against the amount of tax to be deducted for the respective month.

Example 1:

MTD for January

Zakat paid

: RM55.00

MTD deductible as per Schedule of

Schedule of Monthly Tax Deductions : RM105.00

MTD to be deducted after zakat

: RM50.00

(RM105.00 – RM55.00)

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(Kaedah 3)

(Rule 3)

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Contoh 2:

PCB bagi Mei

Zakat dibayar

: RM140.00

PCB sepatutnya dipotong mengikut

Jadual Potongan Cukai Bulanan

: RM110.00

PCB yang perlu dipotong selepas tolakan zakat

: TIADA

(Lebihan zakat:

RM30.00)

Lebihan zakat RM30.00 dalam Contoh 2 di atas boleh dibawa ke bulan hadapan untuk ditolak daripada PCB bagi bulan berikutnya dengan syarat ia adalah dalam tahun yang sama.

4.4.3 Potongan Pilihan

Selain daripada potongan wajib di perenggan 4.4.1, pekerja boleh membuat pemilihan yang tidak boleh dibatalkan melalui borang yang ditetapkan untuk potongan pilihan dan hendaklah dikemukakan kepada majikan. Potongan pilihan berikut dibenarkan untuk dituntut oleh pekerja dalam menentukan amaun PCB bulanan tertakluk kepada persetujuan majikan:

a. Rawatan Perubatan Ibu Bapa, Keperluan Khas dan

Penjaga Ibu Bapa

Example 2:

MTD for May

Zakat paid

: RM140.00

MTD deductible as per Schedule of

Monthly Tax Deductions

: RM110.00

MTD to be deducted after zakat

: NIL

(Excess zakat : RM30.00)

The excess zakat of RM30.00 in Example 2 above may be carried forward to be set-off against the MTD of the subsequent month provided it is within the same year.

4.4.3 Optional Deduction

Other than compulsory deduction in paragraph 4.4.1, employee may make an irrevocable election in a prescribed form for optional deduction and shall submit the form to his employer. The following optional deductions are allowed to be claimed by employee in determining the amount of monthly MTD subject to employer’s approval:

a. Medical Treatment, Special Needs or Carer Expenses of Parents

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Perbelanjaan rawatan perubatan, keperluan khas dan penjaga ibu bapa dibenarkan sebagai potongan terhad kepada RM5,000. Perbelanjaan perubatan yang layak termasuk:

i. rawatan perubatan dan penjagaan yang disediakan oleh rumah penjagaan; dan ii. rawatan pergigian yang terhad kepada mencabut gigi, menampal gigi, membersihkan karang gigi tetapi tidak termasuk rawatan kosmetik pergigian.

Tuntutan mestilah disokong oleh pengamal perubatan yang berdaftar dengan Majlis Perubatan Malaysia yang mengesahkan bahawa keadaan kesihatan ibu bapa memerlukan rawatan perubatan atau keperluan khas atau penjaga.

Ibu bapa mestilah bermastautin di Malaysia. Rawatan perubatan dan perkhidmatan penjaga disediakan dalam

Malaysia.

Dalam kes penjaga, tuntutan mestilah dibuktikan dengan perakuan bertulis, resit atau salinan permit kerja penjaga.

“Penjaga” adalah tidak termasuk individu itu sendiri, suami, isteri atau anak individu berkenaan.

b. Peralatan Sokongan Asas

Pembelian apa-apa alat sokongan asas untuk kegunaan diri sendiri, jika dia seorang yang kurang upaya atau

Medical treatment, special needs and carer for parents are allowed as deductions limited to RM5,000.00 in a basis year. Medical expenses which qualify includes:

i. medical care and treatment provided by a nursing home; and ii. dental treatment limited to tooth extraction, filling, scaling and cleaning but not including cosmetic dental treatment.

The claim must be supported by a medical practitioner registered with the Malaysian Medical Council which certified that the medical conditions of the parents require medical treatment or special needs or carer.

The parents shall be resident in Malaysia. The medical treatment and carer services are provided in Malaysia.

In the case of carer, the claim shall be proved by a written certification, receipt or copy of carer’s work permit.

“Carer” shall not include that individual, husband, wife or the child of that individual.

b. Basic Supporting Equipment

The purchase of any basic supporting equipment for one’s own use, if he/she is a disabled person or for the use of his/her spouse, child or parent, who is a disabled person

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untuk kegunaan suami/isteri, anak atau ibu bapa yang kurang upaya boleh dituntut tetapi dihadkan kepada maksimum RM5,000.00 dalam tahun asas. Alat sokongan asas termasuk mesin haemodialysis, kerusi roda, kaki palsu dan alat pendengaran tetapi tidak termasuk kanta optik dan cermin mata.

c. Yuran Pendidikan Tinggi (Diri Sendiri)

Bayaran yuran tahunan terhad kepada RM5,000.00

dibenarkan sebagai potongan untuk kursus pengajian di institusi atau badan profesional di Malaysia yang diiktiraf oleh Kerajaan Malaysia atau diluluskan oleh Menteri

Kewangan bagi maksud meningkatkan kemahiran atau kelayakan:

i. sehingga ke peringkat tertiari (selain daripada Sarjana dan Doktor Falsafah) dalam bidang undang-undang, perakaunan, kewangan Islam, teknikal, vokasional, industri, saintifik atau teknologi; atau ii. apa-apa kursus pengajian di peringkat Sarjana dan

Doktor Falsafah.

d. Perbelanjaan Perubatan bagi Penyakit Sukar Diubati

Perbelanjaan perubatan bagi penyakit sukar diubati termasuk rawatan ke atas sindrom kurang daya tahan

(AIDS), penyakit Parkinson, barah, penyakit buah pinggang, leukemia dan penyakit lain yang serupa.

may be claimed but limited to a maximum of RM5,000.00

in a basis year. Basic supporting equipment includes haemodialysis machine, wheel chair, artificial leg and hearing aid but exclude optical lenses and spectacles.

c. Higher Education Fees (Self)

Payment of annual fee limited to RM5,000.00 is allowed as a deduction for any course of study in an institution or professional body in Malaysia recognized by the

Government of Malaysia or approved by the Minister of

Finance for the purpose of enhancing any skill or qualification:

i. up to tertiary level (other than Masters and Doctorate)

in law, accounting,

Islamic finance, technical, vocational, industrial, scientific or technology; or ii. any course of study at Masters or Doctorate level.

d. Medical Expenses on Serious Diseases

Medical expenses on serious diseases include the treatment of acquired immune deficiency syndrome

(AIDS),

Parkinson’s disease, cancer, renal failure, leukaemia and other similar diseases.

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‘Penyakit lain yang serupa’ termasuk serangan jantung, pulmonary hypertension, penyakit hati kronik, fulminant viral hepatitis, trauma kepala dengan defisit neurologikal, ketumbuhan otak atau kecacatan pada pembuluh darah, melepuh dan melecur yang keterlaluan, pemindahan organ atau pemotongan kaki atau tangan.

Amaun yang dibelanjakan untuk diri sendiri, suami/isteri atau anak diberi potongan sehingga jumlah maksimum sebanyak RM5,000.00.

e. Pemeriksaan Perubatan Penuh

Amaun yang dibelanjakan atas diri sendiri, suami/isteri atau anak untuk pemeriksaan perubatan penuh diberi potongan sehingga jumlah maksimum sebanyak

RM500.

00. Jumlah potongan untuk perenggan (e) dan (f)

adalah terhad kepada jumlah maksimum sebanyak

RM5,000.00 setahun.

Contoh :

Tuntutan potongan di dalam perenggan (e) adalah

RM4,900.

00. Oleh itu, baki potongan yang boleh dituntut di perenggan (f) adalah RM100.00 sahaja.

f. Pembelian Buku/Majalah/Jurnal/Penerbitan Lain

Yang Serupa

Pembelian buku/majalah/jurnal/penerbitan lain yang serupa (dalam bentuk salinan cetak atau elektronik tetapi

‘Other similar diseases’ such as heart attack, pulmonary hypertension, chronic liver disease, fulminant viral hepatitis, head trauma with neurological deficit, brain tumour or vascular malformation, major burns, major organ transplant or major amputation of limbs.

Amount expended on own self, husband/wife or child is deductible up to a maximum of RM5,000.00.

e. Complete Medical Examination

Amount expended on own self, husband/wife or child for complete medical examination is deductible up to a maximum of RM500.

00. The total deduction for paragraphs (e) and (f) is limited to a maximum of

RM5,000.00 a year.

Example :

Claim for deduction in paragraph (e) is RM4,900.

00.

Therefore, the balance of deduction that can be claimed in paragraph (f) is only RM100.00.

f. Purchase of Books/Magazines/Journals/Similar

Publications

Purchase of books/magazines/journals/other similar publications (in the form of hard copy or electronic but

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tidak termasuk surat khabar atau bahan bacaan terlarang)

untuk diri sendiri, suami/isteri atau anak. Jumlah potongan terhad kepada jumlah maksimum sebanyak

RM1,000.00 setahun.

g. Pembelian Komputer Peribadi

Amaun yang terhad kepada maksimum sebanyak

RM3,000.00 diberi potongan untuk pembelian komputer peribadi. Tiada potongan dibenarkan jika komputer peribadi digunakan bagi maksud perniagaan. Potongan ini diberi sekali dalam setiap tiga (3) tahun.

h. Tabungan Bersih dalam Skim Simpanan Pendidikan

Nasional (SSPN)

Simpanan ke dalam tabungan SSPN oleh individu untuk membiayai pelajaran anak-anak diberi potongan sehingga jumlah maksimum sebanyak

RM3,000.00

setahun.

Potongan adalah terhad untuk tabungan bersih yang dilakukan dalam tahun asas itu sahaja.

Contoh:

Dalam tahun semasa

Simpanan dalam suatu tahun semasa

RM2,000.00

Tolak: Pengeluaran dalam tahun semasa(-) RM1,500.00

Potongan yang dibenarkan untuk dituntut RM 500.00

exclude newspapers or banned reading materials) for the individual, husband/wife or child. Total deduction is limited to a maximum of RM1,000.00 per year.

g. Purchase of Personal Computer

An amount limited to a maximum of RM3,000.00 is deductible in respect of the purchase of personal computer. No deduction will be granted if the computer is used for business purpose. This deduction is allowed once in three (3) years.

h. Net Deposit in Skim Simpanan Pendidikan Nasional

(SSPN)

Amount deposited in SSPN by an individual for his children’s education is deductible up to a maximum of

RM3,000.00 per year. The deduction is limited to the net amount deposited in that basis year only.

Example:

In a current year

Deposit in a current year

RM2,000.00

Less: Withdrawal in a current year

(-) RM1,500.00

Allowable deduction to be claimed

RM 500.00

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(Rule 3)

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i. Pembelian Peralatan Sukan

Amaun yang terhad kepada jumlah maksimum sebanyak

RM300.00 diberi potongan untuk pembelian peralatan sukan dalam suatu tahun asas oleh individu untuk aktiviti kesukanan mengikut Akta Pembangunan Sukan 1997.

j. Bayaran Alimoni kepada Bekas Isteri

Bayaran alimoni kepada bekas isteri diberi potongan dengan syarat bahawa jumlah potongan untuk isteri (di perenggan 4.4.1 (b)) dan bayaran alimoni adalah terhad kepada RM3,000.00 setahun. Bayaran alimoni secara sukarela kepada bekas isteri di bawah perjanjian bersama tetapi tanpa apa-apa perjanjian rasmi tidak layak diberi potongan.

k. Insurans Nyawa

Jumlah potongan bayaran premium insurans nyawa dan caruman KWSP atau Kumpulan Wang Lain Yang

Diluluskan dihadkan kepada RM6,000.00 setahun.

l. Caruman Kepada Skim Persaraan Swasta dan Bayaran

Anuiti Tertangguh

Potongan atas caruman kepada Skim Persaraan Swasta yang diluluskan oleh Suruhanjaya Sekuriti di bawah Akta

Pasaran Modal dan Perkhidmatan 2007 atau bayaran premium anuiti tertangguh atau kedua-duanya terhad

i. Purchase of Sports Equipment

An amount limited to a maximum of RM300.00 is deductible in respect of purchase of sports equipment in the basis year by that individual for any sports activity as defined under the Sports Development Act 1997.

j. Payment of Alimony to Former Wife

Payment of alimony to a former wife is deductible provided that the total deduction for wife (in paragraph 4.4.1 (b)) and alimony payment is limited to RM3,000.00

per year. Voluntary alimony payment to a former wife under a mutual agreement but without any formal agreement does not qualify as a deduction.

k. Life Insurance

Total deduction for the payment of life insurance premiums and contributions to the EPF or any other

Approved Scheme is limited to RM6,000.00 per year.

l. Contribution to a Private Retirement Scheme and

Payment of Deferred Annuity

Deduction on contribution to Private Retirement Scheme approved by the Securities Commission under The Capital

Markets and Services Act 2007 or payment of deferred annuity premium or both limited to RM3,000 per year (for

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kepada RM3,000 setahun (selama 10 tahun mulai tahun taksiran 2012 hingga tahun taksiran 2021).

m. Insurans Pendidikan dan Perubatan

Potongan tidak melebihi RM3,000.00 setahun bagi premium insurans yang dibayar atas faedah pendidikan atau faedah perubatan untuk individu, suami, isteri atau anak.

n. Yuran Langganan Internet Jalur Lebar

Amaun yang terhad kepada jumlah maksimum sebanyak

RM500.00 diberi potongan untuk pembayaran bil bulanan langganan jalur lebar di bawah nama individu dalam tahun asas bagi suatu tahun taksiran. Potongan ini berkuatkuasa bagi tahun taksiran 2010 , 2011 dan 2012.

o. Faedah Pinjaman Perumahan

Amaun potongan yang tidak melebihi RM10,000.00 bagi setiap tahun asas diberikan ke atas faedah pinjaman perumahan untuk rumah kediaman yang dibeli daripada pemaju atau pihak ketiga tertakluk kepada syarat-syarat berikut:

i.

pembayar cukai adalah warganegara Malaysia dan pemastautin;

ii. terhad pada satu unit rumah kediaman;

iii. tidak menghasilkan sebarang pendapatan; dan iv. perjanjian jual beli disempurnakan dalam tempoh 10 10 years from the year assessment 2012 until the year assessment 2021).

m. Education and Medical Insurance

A deduction not exceeding RM3,000.00 per year for insurance premiums in respect of education or medical benefits for an individual, husband, wife or child.

n. Subscription Fee of Internet Broadband

An amount limited to a maximum of RM500.00 is deductible in respect of payment of monthly bill for broadband subsciption under that individual’s name in a basis year for a year of assessment. This deduction has effect for the years of assessment 2010, 2011 and 2012.

o. Interest on Housing Loan

A deduction not exceeding RM10,000 for each basis year is given on housing loan interest for residential house purchased from developer or third party subject to the following conditions:

i. the tax payer is a Malaysian citizen and a resident;

ii. limited to one residential house;

iii. has not derived any income; and iv. sale and purchase agreement is executed between 10 March 2009 and 31 December 2010.

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Mac 2009 dan 31 Disember 2010.

Potongan faedah diberikan selama 3 tahun berturut-turut dari tahun pertama faedah pinjaman perumahan dibayar.

4.4.4 Rebat pilihan

Selain daripada rebat di perenggan 4.4.2, pekerja boleh membuat pemilihan yang tidak boleh dibatalkan melalui borang yang ditetapkan untuk rebat pilihan dan hendaklah dikemukakan kepada majikannya. Rebat yang berikut dibenarkan untuk dituntut oleh pekerja dalam menentukan amaun PCB bulanan tertakluk kepada persetujuan majikan:

a. Zakat

Jika seorang pekerja membuat apa-apa bayaran zakat selain daripada potongan zakat bulanan daripada saraan di bawah perenggan 4.4.2, pekerja boleh membuat pelarasan PCB tertakluk kepada persetujuan majikan.

b. Fi

Apa-apa fi atau levi yang telah dibayar oleh individu untuk pengeluaran Pas Penggajian, Pas Lawatan (Kerja

Sementara) atau Pas Kerja di bawah seksyen 3 Akta Fi 1951.

The tax deduction is given for 3 consecutive years from the first year the housing loan interest is paid.

4.4.4 Optional Rebate

Other than rebate in paragraph 4.4.2, employee may make an irrevocable election in a prescribed form for optional rebate and shall submit the form to his employer. The following rebates are allowed to be claimed by employee in determining the amount of monthly MTD subject to employer’s approval:

a. Zakat

If an employee makes any payment of zakat other than monthly zakat deduction from remuneration under paragraph 4.4.2, the employee can make MTD adjustment subject to approval from his employer.

b. Fee

Any fee or levy paid by an individual for the issuance of an

Employment Pass, Visit Pass (Temporary Employment) or

Work Pass under section 3 of the Fees Act 1951.

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(Rule 3)

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5. PENGIRAAN PCB

5.1 Formula Pengiraan Jadual Potongan Cukai Bulanan

PCB = [ (P – M) R + B ]

12

iaitu

P = [(Y – K*) x 12] + (∑Y t1 – Kt1*) + (Yt – Kt*) – (D + S +

QC)

Jumlah pendapatan bercukai untuk setahun;

Saraan biasa kasar bulanan;

Caruman KWSP atau Kumpulan Wang Lain

Yang Diluluskan mengikut jumlah yang layak tidak melebihi RM6,000.00 setahun;

∑(Yt1–Kt1)

Jumlah saraan tambahan bersih terkumpul yang telah dibayar tidak termasuk saraan tambahan bulan semasa;

Yt1

Jumlah saraan tambahan kasar yang telah dibayar tidak termasuk saraan tambahan bulan semasa;

Kt1

Caruman KWSP atau Kumpulan Wang Lain

Yang Diluluskan tertakluk kepada jumlah yang layak yang tidak melebihi RM6,000.00 setahun;

(Yt – Kt)

Saraan tambahan bersih bulan semasa;

Saraan tambahan kasar bulan semasa;

Caruman KWSP atau Kumpulan Wang Lain

Yang Diluluskan tertakluk kepada jumlah yang layak yang tidak melebihi RM6,000.00 setahun;

5. MTD CALCULATION

5.1 Calculation

Formula for

Schedule of

Monthly

Tax

Deductions

MTD = [ (P – M) R + B ]

12

where P = [(Y – K*) x 12] + (∑Y t1 – Kt1*) + (Yt – Kt*) – (D + S +

QC)

Total chargeable income for a year;

Monthly gross normal remuneration;

EPF or other Approved Scheme subject to total qualifying amount not exceeding RM6,000.00 per year;

∑ (Yt1–

Kt1)

Total accumulated net additional remuneration that has been paid not including current month’s additional remuneration;

Yt1

Total monthly gross additional remuneration that has been paid not including current month’s additional remuneration;

Kt1

EPF contribution or other Approved Scheme subject to total qualifying amount not exceeding

RM6,000.00 per year;

(Yt – Kt)

Net additional remuneration for current month;

Gross additional remuneration for current month;

EPF contribution or other Approved Scheme subject to total qualifying amount not exceeding

RM6,000.00 per year;

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* K + Kt + Kt1 tidak melebihi RM6,000.00 setahun;

Potongan individu;

Potongan pasangan;

Potongan bagi anak yang layak;

Bilangan anak yang layak (rujuk perenggan 4.4.1 (c));

Nilai D, S dan C ditentukan seperti berikut:

i.

Jika kategori 1 = Bujang;

Nilai D = Potongan individu, S = 0 dan C = 0;

ii. Jika kategori 2 = Berkahwin dan pasangan tidak berkerja;

Nilai D = Potongan individu, S = Potongan pasangan dan C

= bilangan anak yang layak;

iii. Jika kategori 3 = Berkahwin dan pasangan bekerja;

Nilai D = Potongan individu, S = 0 dan C = bilangan anak yang layak;

Amaun pendapatan bercukai yang pertama bagi setiap banjaran pendapatan bercukai setahun;

Kadar peratusan cukai;

Amaun cukai atas M selepas tolak rebat cukai individu dan pasangan (jika layak).

Setelah nilai P diperolehi, nilai M, R dan B ditentukan berdasarkan kepada Jadual 1 di bawah yang mana nilai B bergantung kepada jenis kategori pekerja.

* K + Kt + Kt1 not exceeding RM6,000.00 per year;

Deduction for individual;

Deduction for spouse;

Deduction for qualifying children;

Number of qualifying children (refer to paragraph 4.4.1 (c));

Value of D, S and C are determined as follows:

i.

If category 1= Single;

Value of D = Deduction for individual, S = 0 and C = 0;

ii. If category 2 = Married and spouse is not working;

Value of D = Deduction for individual, S = Deduction for spouse and C = number of qualifying children;

iii. If category 3 = Married and spouse is working;

Value of D = Deduction for individual, S = 0 and C =

number of qualifying children;

Amount of first chargeable income for every range of chargeable income a year;

Percentage of tax rates;

Amount of tax on M less tax rebate for individual and spouse (if qualified).

Upon getting the value of P, the value of M, R and B are determined based on Schedule 1 below where the value of B depends on category of employee.

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(Kaedah 3)

(Rule 3)

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Jadual 1: Nilai P, M, R dan B

(%)

Kategori 1 &

3

Kategori 2

2,500 – 5,000 2,500 1

– 400

– 800 5,001 – 20,000 5,000 3

– 375

– 775 20,001 - 35,000 20,000 7 75

– 325 35,001 - 50,000 35,000 12 1,525 1,525 50,001 - 70,000 50,000 19 3,325 3,325 70,001 -

100,000 70,000 24 7,125 7,125

Melebihi 100,000 100,000 26 14,325 14,325

5.2 Formula Pengiraan PCB Untuk Kaedah Pengiraan

Berkomputer

PCB bulan semasa

= [ (P – M) R + B ] – (Z+ X)

n + 1

PCB bersih = PCB bulan semasa – zakat dan fi/levi bulan semasa iaitu P = [∑ (Y–K*)+(Y1–K1*)+[(Y2–K2*)n]+(Yt–Kt*)]–

Jumlah pendapatan bercukai untuk setahun;

Jumlah saraan bersih terkumpul termasuk saraan

Schedule 1: Value of P, M, R and B

(%)

Category 1 & 3

Category 2

2,500 – 5,000 2,500 1

– 400

– 800 5,001 – 20,000 5,000 3

– 375

– 775 20,001 - 35,000 20,000 7 75

– 325 35,001 - 50,000 35,000 12 1,525 1,525 50,001 - 70,000 50,000 19 3,325 3,325 70,001 - 100,000 70,000 24 7,125 7,125

Exceeding 100,000 100,000 26 14,325 14,325

5.2 MTD Calculation Formula For Computerised Calculation

Method

MTD for current month = [ (P – M) R + B ] – (Z+ X)

n + 1

Net MTD = MTD for current month – zakat and fee/levy for current month where P

=

[∑(Y–K*)+(Y1–K1*)+[(Y2–K2*)n]+(Yt–Kt*)]–

Total chargeable income for a year;

Total accumulated net remuneration including net

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(Rule 3)

28

tambahan bersih yang telah dibayar kepada pekerja sehingga sebelum bulan semasa termasuk saraan bersih yang dibayar oleh majikan terdahulu dalam tahun semasa (jika ada);

Jumlah saraan kasar bulanan dan saraan tambahan yang telah dibayar termasuk saraan kasar bulanan yang telah dibayar oleh majikan terdahulu dalam tahun semasa (jika ada);

Jumlah caruman KWSP atau Kumpulan Wang Lain

Yang Diluluskan yang telah dibuat ke atas semua saraan (saraan bulanan, saraan tambahan dan saraan daripada majikan terdahulu dalam tahun semasa) atau premium insurans nyawa atau kedua-duanya yang telah dibayar (termasuk premium yang dituntut di bawah penggajian terdahulu dalam tahun semasa, jika ada) tidak melebihi RM6,000.00 setahun;

Saraan biasa bulan semasa;

Caruman KWSP atau Kumpulan Wang Lain Yang

Diluluskan dan premium insurans nyawa yang telah dibayar tertakluk kepada jumlah yang layak bagi saraan bulan semasa tidak melebihi

RM6,000.00 setahun;

Anggaran saraan seperti untuk bulan seterusnya;

Anggaran baki jumlah caruman KWSP atau

Kumpulan Wang Lain Yang Diluluskan dan premium insurans nyawa yang dibayar bagi baki bulan yang layak [[RM 6,000 (Terhad) – (K + K1 +

Kt)] / n] atau K1, yang mana lebih rendah;

Saraan tambahan bersih bulan semasa;

additional remuneration which has been paid to an employee until before the current month including net remuneration which has been paid by previous employer in the current year (if any);

Total monthly gross remuneration and additional remuneration which has been paid including monthly gross remuneration paid by previous employer in the current year (if any);

Total contribution to EPF or other Approved

Scheme made on all remuneration (monthly remuneration, additional remuneration and remuneration from previous employer in the current year) or life insurance premium or both paid (including premium claimed under previous employment in the current year, if any) not exceeding RM6,000.00 per year;

Current month’s normal remuneration;

Contribution to EPF or other Approved Scheme and life insurance premium paid for current month’s remuneration subject to total qualifying amount not exceeding RM6,000.00 per year;

Estimated remuneration as per Y1 for the following months;

Estimated balance of total contribution to EPF or other Approved Scheme and life insurance premium paid for the qualifying monthly balance [[RM 6,000

(Limited) – (K + K1 + Kt)] / n] or K1, whichever is lower;

Net additional remuneration for current month;

JADUAL

(Kaedah 3)

(Rule 3)

29

Saraan tambahan kasar bulan semasa;

Caruman KWSP atau Kumpulan Wang Lain Yang

Diluluskan bagi saraan tambahan bulan semasa tertakluk kepada jumlah yang layak tidak melebihi

RM6,000.00 setahun;

* K + K1 + K2 + Kt tidak melebihi RM6,000.00 setahun n

Baki bulan bekerja dalam setahun;

n + 1

Baki bulan bekerja dalam setahun termasuk bulan semasa;

Potongan individu;

Potongan pasangan;

Potongan individu kurang upaya;

Potongan pasangan kurang upaya;

Potongan bagi anak yang layak;

Bilangan anak yang layak (rujuk perenggan 4.4.1 (c));

Nilai D, S dan C ditentukan seperti yang berikut:

i.

Jika kategori 1 = Bujang;

Nilai D = Potongan individu, S = 0 dan C = 0;

ii. Jika kategori 2 = Berkahwin dan pasangan tidak berkerja;

Nilai D = Potongan individu, S = Potongan pasangan dan C =

bilangan anak yang layak;

iii. Jika kategori 3 = Berkahwin dan pasangan bekerja;

Nilai D= Potongan individu, S= 0 dan C = bilangan anak yang layak;

Gross additional remuneration for current month;

Contribution to EPF or other Approved Scheme for current month’s additional remuneration subject to total qualifying amount not exceeding RM6,000.00

per year;

* K + K1 + K2 + Kt not exceeding RM6,000.00 per year n

Remaining working month in a year;

n + 1

Remaining working month in a year including current month;

Deduction for individual;

Deduction for spouse;

Deduction for disabled individual;

Deduction for disabled spouse;

Deduction for qualifying children;

Number of qualifying children (refer to paragraph 4.4.1 (c));

Value of D, S and C are determined as follows:

i.

If category 1= Single;

Value of D = Deduction for individual, S = 0 and C = 0;

ii. If category 2 = Married and spouse is not working;

Value of D = Deduction for individual, S = Deduction for spouse and C = Number of qualifying children;

iii. If category 3 = Married and spouse is working;

Value of D = Deduction for individual, S = 0 and C = Number of qualifying children;

JADUAL

(Kaedah 3)

(Rule 3)

30

Potongan terkumpul lain yang telah dibenarkan termasuk daripada penggajian terdahulu dalam tahun semasa (jika ada);

Potongan bulan semasa lain yang dibenarkan;

Amaun pendapatan bercukai yang pertama bagi setiap banjaran pendapatan bercukai setahun;

Kadar peratusan cukai;

Amaun cukai ke atas jumlah M selepas tolak rebat cukai individu dan pasangan (jika layak);

Fi/Zakat terkumpul yang telah dibayar selain daripada fi/zakat bulan semasa;

PCB terkumpul yang telah dibayar dalam tahun semasa termasuk bayaran daripada penggajian terdahulu dalam tahun tersebut tetapi tidak termasuk PCB tambahan yang diminta oleh pekerja dan bayaran ansuran cukai (CP38).

5.3 Formula Saraan Tambahan

Jika seseorang pekerja menerima bayaran saraan tambahan selain daripada saraan biasa, amaun cukai yang perlu dipotong dan dibayar dalam bulan itu hendaklah dikira mengikut

Formula Saraan Tambahan.

“Saraan ” ertinya saraan bulanan tetap yang dibayar kepada pekerja sama ada amaun tetap ataupun berubah-ubah sebagaimana yang dinyatakan dalam kontrak perkhidmatan secara bertulis ataupun tidak.

Sekiranya pekerja tiada gaji bulanan dan hanya menerima komisen, maka komisen yang dibayar dianggap sebagai saraan.

Other accumulated allowable deductions including from previous employment in the current year (if any);

Other allowable deductions for current month;

Amount of first chargeable income for every range of chargeable income a year;

Percentage of tax rates;

Amount of tax on M less tax rebate for individual and spouse (if qualified);

Accumulated fee/zakat paid other than fee/zakat for current month;

Accumulated MTD paid in the current year including payment from previous employment in that year but shall not include additional MTD requested by the employee and payment of tax installment (CP38).

5.3 Additional Remuneration Formula

Where an employee receives an additional remuneration other than normal remuneration, the amount of tax to be deducted and paid in that month shall be calculated according to the

Additional Remuneration Formula.

“Remuneration” means monthly fixed remuneration paid to an employee whether the amount is fixed or variable as stated in the employment contract written or otherwise.

If the employee has no monthly salary and only receives a commission, the commission paid is considered as remuneration.

JADUAL

(Kaedah 3)

(Rule 3)

31

Sekiranya gaji bulanan dibayar berdasarkan gaji hari atau jam, jumlah gaji bulanan tersebut dianggap sebagai saraan.

Sekiranya gaji bulanan berubah disebabkan oleh pertukaran nilai matawang asing, gaji bulanan tersebut juga dianggap sebagai saraan.

“Saraan tambahan” ertinya apa-apa bayaran yang dibuat kepada pekerja sama ada secara sekaligus atau berkala atau tertunggak atau bayaran yang tidak tetap atau apa-apa bayaran tambahan kepada saraan biasa bulan semasa.

Saraan tambahan itu termasuklah:

i.

bayaran kerja lebih masa ii. bonus/insentif iii. tunggakan gaji atau apa-apa tunggakan lain yang dibayar kepada pekerja iv. skim opsyen saham pekerja (jika pekerja memilih potongan PCB)

v. cukai yang ditanggung oleh majikan vi. ganjaran vii. pampasan untuk kehilangan pekerjaan viii. ex-gratia ix. fi pengarah (tidak dibayar secara bulanan)

x. komisen xi. elaun (amaun berubah-ubah sama ada dibayar secara bulanan atau tidak)

xii. apa-apa bayaran lain sebagai tambahan kepada saraan biasa bulan semasa

If the monthly salary is paid on a daily or hourly basis, the total monthly salary paid is considered as remuneration.

If the monthly salary changes due to the change in currency values, the total monthly salary paid is also considered as remuneration.

“Additional remuneration” means any payment paid to an employee either in one lump sum or periodical or in arrears or non fixed payment or any additional payment to a current month’s normal remuneration.

Such additional remuneration includes:

i.

overtime allowance ii.

bonus/incentive iii.

arrears of salary or any other arrears paid to an employee iv.

employee’s share option scheme (if employee opts for

MTD deduction)

v.

tax borne by employer vi.

gratuity vii.

compensation for loss of employment viii. ex-gratia ix.

director’s fee (not paid monthly)

x.

commissions xi.

allowances (variable amount either paid every month or not)

xii.

any other payment in addition to normal remuneration for current month

JADUAL

(Kaedah 3)

(Rule 3)

32

PCB bagi saraan tambahan adalah dikira seperti yang berikut:

5.3.1 Jadual Potongan Cukai Bulanan

Langkah 1 – Tentukan PCB ke atas saraan biasa bersih setahun (tidak termasuk saraan tambahan bulan semasa)

dan PCB saraan tambahan yang telah dibayar.

Tentukan kategori pekerja.

Tentukan saraan biasa bersih = Saraan biasa kasar tolak (-)

KWSP atau Kumpulan Wang Lain Yang Diluluskan (terhad kepada RM500.00 sebulan atau RM6,000 setahun).

[C] Tentukan PCB bulan semasa bagi saraan biasa bersih dalam

Langkah 1 [B].

PCB bulan semasa = RMXXX

(rujuk Jadual Potongan Cukai Bulanan)

PCB bersih = PCB bulan semasa – zakat dan fi/levi bulan semasa

[D] Jumlah PCB setahun = PCB terkumpul yang telah dibayar +

[PCB bulan semasa pada Langkah [C] x baki bulan dalam setahun termasuk bulan semasa]

= X + [PCB bulan semasa pada Langkah [C] x (n + 1)]

MTD for additonal remuneration is calculated as follows:

5.3.1 Schedule of Monthly Tax Deductions

Step 1 – Determine MTD on net normal remuneration for a year

(not including current month additional remuneration) and

MTD for additional remuneration which has been paid.

Determine category of employee.

Determine net normal remuneration = Gross normal remuneration less (-) EPF or any other Approved Scheme

(limited to RM500.00 per month or RM6,000.00 per year).

[C]

Determine current month MTD for net normal remuneration in Step 1 [B].

MTD for current month = RMXXX

[refer to Schedule of Monthly

Tax Deductions]

Net MTD = MTD for current month – zakat and fee/levy for current month

[D] Total MTD for a year = Total paid accumulated MTD + [MTD for current month at Step [C] x remaining month in a year include current month]

= X + [MTD for current month at Step [C] x (n + 1)]

JADUAL

(Kaedah 3)

(Rule 3)

33

Langkah 2 - Tentukan pendapatan bercukai setahun [P]

(termasuk saraan tambahan bulan semasa) dan PCB untuk saraan tambahan yang telah dibayar.

Tentukan kategori pekerja.

Tentukan pendapatan bercukai setahun [P];

Langkah 3 – Tentukan jumlah cukai setahun berdasarkan kepada nilai P dalam Langkah 2 [B]. Nilai M, R dan B adalah berdasarkan kepada nilai seperti di Jadual 1 di atas.

Jumlah cukai setahun = (P – M) R + B

Langkah 4 – Tentukan PCB bagi saraan tambahan semasa iaitu jumlah cukai (Langkah 3) ditolak dengan jumlah PCB setahun (Langkah 1[D]) dan zakat yang telah dibayar.

PCB saraan tambahan = Langkah 3 – [Langkah 1[D] + zakat yang telah dibayar]

Langkah 5 – PCB bulan semasa yang perlu dibayar.

= PCB bersih + PCB saraan tambahan bulan semasa

= Langkah 1[C] + Langkah 4

Step 2 – Determine chargeable income for a year [P] (including additional remuneration for current month) and MTD for additional remuneration which has been paid.

[A] Determine category of employee.

[B] Determine chargeable income for a year [P];

Step 3 – Determine total tax for a year based on value of P in

Step 2 [B]. Value of M, R and B are based on value as per

Schedule 1 above.

Total tax for a year = (P – M) R + B

Step 4 – Determine MTD for current month additional remuneration where total tax (Step 3) less total MTD for a year

(Step 1[D]) and zakat which has been paid.

MTD for additional remuneration = Step 3 – [Step 1[D]+ zakat which has been paid]

Step 5 – MTD for current month which shall be paid.

= Net MTD + MTD for current month on additional remuneration

= Step 1[C] + Step 4

JADUAL

(Kaedah 3)

(Rule 3)

34

5.3.2 Kaedah Pengiraan Berkomputer

Langkah 1 - Tentukan PCB ke atas saraan bersih setahun

(tidak termasuk saraan tambahan bulan semasa).

[A] Tentukan kategori pekerja.

[B] Tentukan pendapatan bercukai setahun [P];

P = [∑(Y–K*) + (Y1–K1*)+[(Y2–K2*)n] + (Yt-Kt*)] - [D+S+

DU+SU+ QC + (∑LP + LP1)]

iaitu (Yt – Kt) = 0

[C] Tentukan PCB bulanan bagi saraan biasa bersih. Setelah nilai P pada langkah [B] ditentukan, nilai M, R dan B ditentukan berdasarkan Jadual 1 di atas.

PCB bulan semasa = [ (P – M) R + B ] – (Z+ X )

n + 1

PCB bersih = PCB bulan semasa – zakat dan fi/levi bulan semasa

[D] Tentukan jumlah PCB setahun

Jumlah PCB setahun = Jumlah PCB terkumpul yang telah dibayar + [PCB bulan semasa pada Langkah [C] x baki bulan dalam setahun termasuk bulan semasa]

= X + [(PCB bulan semasa pada Langkah [C]) x (n + 1)]

5.3.2 Computerised Calculation Method

Step 1 - Determine MTD on net remuneration for a year (not including current month’s additional remuneration).

[A] Determine category of employee.

[B] Determine chargeable income for a year [P];

P = [∑(Y– K*)+(Y1 – K1*)+[(Y2 – K2*)n] + (Yt – Kt*)] - [D+S+

DU+SU+QC + (∑LP + LP1)]

where (Yt – Kt ) = 0

[C] Determine monthly MTD for net normal remuneration. Once value of P in Step [B] is determined, value of M, R and B are determined based on Schedule 1 above.

MTD for current month = [ (P – M) R + B ] – (Z+ X )

n + 1

Net MTD = MTD for current month – zakat and fee/levy for current month

[D] Determine total MTD for a year

Total MTD for a year = Total paid accumulated MTD + [MTD for current month at Step [C] x remaining month in a year include current month]

= X + [(MTD for current month at Step [C] x (n + 1)]

JADUAL

(Kaedah 3)

(Rule 3)

35

Langkah 2 - Tentukan pendapatan bercukai setahun [P]

(termasuk saraan tambahan bulan semasa) dan saraan tambahan yang telah dibayar.

[A] Tentukan kategori pekerja.

[B] Tentukan pendapatan bercukai setahun [P];

P = [∑(Y–K*)+ (Y1 – K1*)+[(Y2 – K2*)n] + (Yt – Kt*)] –

[D+S+DU+SU+QC+ (∑LP + LP1)]

Langkah 3 - Tentukan jumlah cukai setahun berdasarkan nilai

P pada Langkah 2 [B]. Nilai M, R dan B adalah berdasarkan kepada nilai seperti di Jadual 1 di atas.

Jumlah cukai setahun = (P – M) R + B

Langkah 4 - Tentukan PCB untuk bulan semasa bagi saraan tambahan iaitu jumlah cukai setahun (Langkah 3) ditolak dengan jumlah PCB setahun (Langkah 1[D]), zakat dan fi/levi yang telah dibayar.

PCB saraan tambahan = Langkah 3 – [Langkah 1[D] + zakat dan fi/levi yang telah dibayar]

Langkah 5 – PCB bulan semasa yang perlu dibayar.

= PCB bersih + PCB saraan tambahan bulan semasa

= Langkah 1[C]+ Langkah 4

Step 2 – Determine chargeable income for a year [P] (including additional remuneration for current month) and additional remuneration which has been paid.

Determine category of employee.

Determine chargeable income for a year [P];

P = [∑(Y–K*)+ (Y1 – K1*)+[(Y2 – K2*)n] + (Yt – Kt*)] –

[D+S+DU+SU+ QC + (∑LP + LP1)]

Step 3 – Determine total tax for a year based on value of P in

Step 2 [B]. Value of M, R and B are based on value as per

Schedule 1 above.

Total tax for a year = (P – M) R + B

Step 4 - Determine MTD for current month additional remuneration where total tax for a year (Step 3) less total MTD for a year (Step 1[D]), zakat and fee/levy which have been paid.

MTD for additional remuneration = Step 3 – [Step 1[D] + zakat and fee/levy which has been paid]

Step 5 – MTD for current month which shall be paid.

= Net MTD + MTD for current month on additional remuneration

= Step 1[C] + Step 4

JADUAL

(Kaedah 3)

(Rule 3)

36

5.4 Cara Pengiraan dan Bayaran PCB bagi Saraan Tambahan

Jika saraan tambahan tahun semasa dibayar pada tahun semasa, pengiraan PCB adalah seperti yang berikut:



Rujuk Jadual Potongan Cukai Bulanan atau Kaedah

Pengiraan Berkomputer.



Gunakan Formula Saraan Tambahan di perenggan 5.3.1

atau 5.3.2.



Bayaran PCB untuk saraan biasa bulan semasa dan saraan tambahan bulan semasa hendaklah dibuat dalam satu bayaran.

5.5 Peringatan

5.5.1

Majikan yang menggunakan Jadual Potongan Cukai

Bulanan adalah disarankan untuk menggunakan

Kaedah Pengiraan Berkomputer atau Kalkulator PCB yang didapati daripada laman web LHDNM di www.hasil.gov.my, jika:

i.

pekerja memilih untuk menuntut potongan selain diri sendiri, pasangan, anak dan KWSP;

ii. pekerja menerima pelarasan gaji

(kenaikan/penurunan gaji);

iii. pekerja baru mula bekerja selain daripada bulan

Januari;

iv. pekerja baru mula bekerja dengan majikan baru dan pernah menerima saraan daripada majikan 5.4 Method of Calculation and MTD Payment for Additional

Remuneration

If additional remuneration for current year is paid in current year, method of calculation is as follows:



Refer to Schedule of Monthly Tax Deductions or Computerised

Calculation Method for current year.



Apply Additional Remuneration Formula in paragraph 5.3.1 or 5.3.2.



MTD payment for current month’s normal remuneration and additional remuneration shall be paid in a single payment.

5.5 Reminder

5.5.1

Employer using Schedule of Monthly Tax Deductions is advised to use Computerised Calculation Method or

MTD Calculator which is available at the LHDNM’s website at www.hasil.gov.my, if:

i.

employee elects to claim deduction other than for own self, spouse, child and EPF;

ii. employee receives salary adjustment

(increase/decrease in salary);

iii. new employee commences employment other than in the month of January;

iv. employee commences employment with new employer and received remuneration from previous

JADUAL

(Kaedah 3)

(Rule 3)

37

terdahulu.

5.5.2

Jika amaun PCB (sebelum tolakan zakat dan fi) kurang daripada RM10.00, majikan tidak perlu memotong PCB pekerja itu.

5.6 Contoh Pengiraan

Contoh penentuan amaun saraan yang layak dikenakan PCB adalah seperti yang berikut:

a. Skim Opsyen Saham Pekerja

Amaun manfaat saham dikira seperti yang berikut:

Nilai pasaran saham pada tarikh opsyen boleh dilaksana xx atau

Nilai pasaran pada tarikh opsyen dilaksanakan xx

(yang mana lebih rendah)

Tolak:

Harga yang dibayar untuk saham (jika terpakai)

xx

Perkusit di bawah perenggan 13(1)(a) Akta xx

Contoh :

Tarikh opsyen ditawarkan

: 1 Disember 2007

Tarikh opsyen boleh dilaksana

: 1 Mac 2008 - 28

Februari 2018

employer.

5.5.2

If the amount of MTD (before deductions of zakat and fee) is less than RM10.00, the employer is not required to deduct the MTD for that employee.

5.6 Example of Calculation

Examples for determination of qualifying remuneration amount subject to MTD are as follows:

a. Employee Share Option Scheme

Amount of share benefits is calculated as follows:

Market value of share at the date option is exercisable xx or

Market value at the date option is exercised xx

(whichever is lower)

Less:

Price paid for the share ( if applicable)

xx

Perquisite under paragraph 13(1)(a)of the Act xx

Example :

Date option is offered

: 1 December 2007

Date of option is exercisable : 1 March 2008 - 28

February 2018

JADUAL

(Kaedah 3)

(Rule 3)

38

Tarikh opsyen dilaksanakan

: 2 Mei 2011

Nilai pasaran sesaham pada tarikh opsyen boleh dilaksana (1 Mac 2008)

: RM3.80

Nilai pasaran sesaham pada tarikh opsyen dilaksanakan (2 Mei 2011)

: RM4.00

Tolak:

Harga sesaham yang ditawarkan pada 1 Disember 2007

: RM1.50

Oleh itu, nilai perkuisit

: RM2.30

(RM3.80 – RM1.50)

Jika pekerja ditawarkan dan melaksanakan 10,000 unit saham dalam tahun 2010, nilai perkuisit ialah:

10,000 unit saham x RM2.30

= RM23,000.00

Jika opsyen saham yang dilaksanakan oleh pekerja diterima dalam bentuk wang tunai dan bukan saham, cukai akan dikenakan apabila opsyen tersebut dilaksanakan.

Majikan mesti memastikan supaya PCB bagi perkuisit di atas dikira berdasarkan kepada Formula Saraan Tambahan dalam bulan perkuisit itu diterima.

Date of option is exercised : 2 May 2011

Market value per share at the date option is exercisable (1 March 2008)

: RM3.80

Market value per share at the date option is exercised (2 May 2011)

: RM4.00

Less:

Offered price per share on 1 December 2007

: RM1.50

Therefore, value of perquisite

: RM2.30

(RM3.80 – RM1.50)

If employee being offered and exercised 10,000 unit of shares in the year 2010, the value of perquisite is:

10,000 unit of shares x RM2.30 = RM23,000.00

If the share option exercised by the employee is received in the form of cash and not shares, tax will be imposed on the date the option is exercised.

Employer must ensure MTD for the above perquisite is calculated based on the Additional Remuneration Formula in the month the perquisite is received.

yang mana lebih rendah whichever is lower

JADUAL

(Kaedah 3)

(Rule 3)

39

b. Ganjaran

Ganjaran bagi kes seperti yang berikut adalah dikecualikan daripada cukai sepenuhnya dan tidak tertakluk kepada pengiraan PCB .

i. Ganjaran persaraan

Jumlah yang diterima dengan cara ganjaran atas persaraan daripada suatu penggajian-a. jika Ketua Pengarah berpuas hati bahawa persaraan disebabkan oleh keuzuran;

b. jika persaraan berlaku pada atau selepas mencapai umur 55 tahun, atau pada mencapai umur wajib bersara daripada penggajian yang dinyatakan di bawah mana-mana undang-undang bertulis dan dalam salah satu kes daripada suatu penggajian yang berlanjutan selama sepuluh (10) tahun dengan majikan atau kumpulan syarikat yang sama; atau

c. jika persaraan berlaku apabila mencapai umur wajib bersara mengikut suatu kontrak penggajian atau perjanjian bersama pada umur 50 tahun tetapi sebelum 55 tahun dan penggajian itu telah berlanjutan selama sepuluh (10) tahun dengan majikan atau kumpulan syarikat yang sama.

ii. Jumlah wang yang diterima dengan cara ganjaran atau dengan cara bayaran sebagai ganti cuti yang dibayar

b. Gratuity

Gratuities for the following cases are exempt wholly from tax and are not subject to MTD calculation.

i. Retirement gratuity

Sum received by way of gratuity on retirement from an employment-a. if the Director General is satisfied that the retirement is due to ill-health;

b. if the retirement takes place on or after reaching the age of 55 years, or on reaching the compulsory age of retirement from employment specified under any written law and in either case from an employment which has lasted ten (10) years with the same employer or companies in the same group; or

c. if the retirement takes place on reaching the compulsory age of retirement pursuant to a contract of employment or collective agreement at the age of 50 but before 55 and that employment has lasted for ten (10) years with the same employer or with companies in the same group.

ii. Sum received by way of gratuity or by way of payment in lieu of leave paid out of public funds on retirement from an employment under any written law.

JADUAL

(Kaedah 3)

(Rule 3)

40

daripada kumpulan wang awam atas persaraan dari suatu penggajian di bawah mana-mana undang-undang bertulis.

iii. Jumlah wang yang diterima dengan cara ganjaran yang dibayar daripada kumpulan wang awam atas penamatan suatu kontrak penggajian (tolak caruman oleh majikan kepada KWSP, jika ada, dan faedah ke atasnya).

iv. Jumlah wang yang diterima dengan cara ganjaran kematian atau sebagai pampasan disatukan bagi kematian atau kecederaan.

Jika pekerja tidak layak mendapat apa-apa pengecualian ganjaran seperti di atas, PCB atas semua ganjaran tersebut hendaklah dikira dengan menggunakan Formula Saraan

Tambahan.

Contoh :

i. Pekerja mula penggajian pada : 1 Januari 2003

ii. Pekerja bersara dan menerima ganjaran pada :

29 Oktober 2011

iii. Jumlah ganjaran dibayar apabila bersara pada umur 53

tahun : RM35,000.00

Tentukan tempoh penggajian:

Tempoh penggajian: 1 Januari 2003 – 31 Oktober 2011

(9 tahun 10 bulan).

iii. Sums received by way of gratuity paid out of public funds on termination of a contract of employment (less the employer’s contribution to the EPF, if any, and interest thereon).

iv. Sum received by way of death gratuity or as consolidated compensation for death or injuries.

If an employee is not qualified to any exemption from gratuity as the above, MTD on all gratuities shall be calculated by using Additional Remuneration Formula.

Example :

i. Employee commenced employment on : 1 January 2003

ii. Employee retired and received gratuity on :

29 October 2011

iii. Total gratuity paid upon retirement at the age of 53 :

RM35,000.00

Determine period of employment:

Period of employment: 1 January 2003 – 31 October 2011

(9 years 10 months).

Therefore, gratuity is taxable due to period of employment is less than ten (10) years.

Total gratuity received of RM35,000.00 is subject to MTD and

JADUAL

(Kaedah 3)

(Rule 3)

41

Oleh itu, ganjaran adalah boleh dikenakan cukai disebabkan tempoh penggajian kurang daripada sepuluh (10) tahun.

Jumlah ganjaran diterima yang berjumlah RM35,000.00

adalah tertakluk kepada PCB dan PCB tersebut hendaklah menggunakan Formula Saraan Tambahan.

c. Pampasan untuk Kehilangan Penggajian

Pampasan adalah dikecualikan daripada cukai pendapatan dalam hal keadaan yang berikut:

i.

Jika Ketua Pengarah berpuas hati bahawa bayaran yang dibuat atas alasan kehilangan pekerjaan disebabkan oleh keuzuran; atau ii.

Dalam hal suatu bayaran dibuat berhubungan dengan suatu tempoh penggajian dengan majikan yang sama atau dengan syarikat dalam kumpulan yang sama, berkenaan dengan sekian banyak bayaran yang tidak melebihi suatu jumlah yang ditentukan dengan mendarabkan jumlah RM10,000.00 dengan bilangan tahun genap bekerja dengan majikan atau syarikat tersebut.

Pampasan bagi maksud perenggan ini termasuklah pemberhentian di bawah Skim Pemisahan Sukarela (VSS) atau

Skim Pemisahan Persetujuan Bersama.

the MTD shall be calculated using Additional Remuneration

Formula.

c. Compensation for Loss of Employment

Compensation is exempted from income tax in the following circumstances:

i.

If the Director General is satisfied that the payment is made on the ground of loss of employment due to ill-health; or ii.

In case of a payment made in connection with a period of employment with the same employer or with companies in the same group, in respect of so much of the payment which does not exceed an amount ascertained by multiplying the sum of RM10,000.00 with the number of completed years of service with that employer or those companies.

Compensation for the purpose of this paragraph includes termination under the Voluntary Separation Scheme (VSS)

or Mutual Separation Scheme.

Balance of compensation after deducting the qualifying exemption is subject to MTD and the MTD shall be calculated using Additional Remuneration Formula.

JADUAL

(Kaedah 3)

(Rule 3)

42

Baki pampasan setelah ditolak dengan pengecualian yang layak adalah tertakluk kepada PCB dan pengiraan PCB tersebut hendaklah menggunakan Formula Saraan Tambahan.

Contoh:

i. Pekerja mula penggajian pada 1 Mei 2005

ii. Pekerja diberhentikan pada 25 Mac 2011

iii. Jumlah bayaran pampasan RM75,000.00

Penentuan amaun pampasan yang tertakluk kepada cukai.

[A] Tentukan bilangan tahun genap perkhidmatan.

1/5/2005 - 30/4/2006: satu tahun genap perkhidmatan.

1/5/2006 - 30/4/2007: satu tahun genap perkhidmatan.

1/5/2007 - 30/4/2008: satu tahun genap perkhidmatan.

1/5/2008 - 30/4/2009: satu tahun genap perkhidmatan.

1/5/2009 - 30/4/2010: satu tahun genap perkhidmatan.

1/5/2010 - 25/3/2011: kurang dari satu tahun genap perkhidmatan.

Pekerja telah berkhidmat untuk 5

tahun genap perkhidmatan.

Example:

i. Employee commenced employment on 1 May 2005

ii. Employee is terminated on 25 March 2011

iii. Total compensation paid RM75,000.00

Determination of amount of compensation which is subject to tax.

[A] Determine the number of completed years of service.

1/5/2005 - 30/4/2006: one completed year of service.

1/5/2006 - 30/4/2007: one completed year of service.

1/5/2007 - 30/4/2008: one completed year of service.

1/5/2008 - 30/4/2009: one completed year of service.

1/5/2009 - 30/4/2010: one completed year of service.

1/5/2010 - 25/3/2011: less than one completed year of service.

Employee has served for 5 completed years of service.

[B] Tax exemption on compensation shall be:

RM10,000.00 x 5 completed years of service =

JADUAL

(Kaedah 3)

(Rule 3)

43

[B] Pengecualian cukai ke atas pampasan hendaklah:

RM10,000.00

x 5

tahun genap perkhidmatan

=

Bayaran pampasan

RM75,000.00

Tolak: Amaun yang dikecualikan

Baki pampasan yang tertakluk

RM25,000.00

kepada PCB

Baki pampasan berjumlah RM25,000.00 setelah ditolak dengan pengecualian yang layak adalah tertakluk kepada PCB dan pengiraan PCB tersebut hendaklah menggunakan Formula

Saraan Tambahan.

Walau bagaimanapun, bayaran pampasan yang dibuat oleh suatu syarikat terkawal kepada seorang pengarah syarikat itu yang bukan berkhidmat sebagai pengarah sepenuh masa adalah tidak dikecualikan daripada cukai.

d. Program Kepulangan Pakar (Returning Expert Program

(REP)

Pekerja yang diluluskan di bawah REP hendaklah dikenakan cukai pendapatan pada kadar 15% atas pendapatan bercukai.

Sekiranya jumlah pendapatan bercukai tidak melebihi

RM35,000, pekerja layak mendapat rebat cukai individu dan pasangan sebanyak RM400 setiap seorang.

Tempoh insentif adalah selama genap lima (5) tahun taksiran secara berturutan.

Compensation paid

RM75,000.00

Less: Amount of exemption

Balance of compensation

RM25,000.00

subject to MTD

Balance of compensation of RM25,000.00 after deducting the qualifying exemption will be subject to MTD and the

MTD shall be calculated using Additional Remuneration

Formula.

However, payment for compensation made by a controlled company to a director of the company who is not a whole-time service director shall not be exempted from tax.

d.

Returning Expert Program (REP)

An approved employee under REP shall be tax at the rate of 15% from his chargeable income. If the chargeable income does not exceed RM35,000, employee is eligible for individual and spouse rebate for RM400, respectively.

Duration of the incentive is for five (5) consecutive full years of assessment.

Computerised Calculation Method Formula:

MTD for current month = [ (PR – T) – (Z+ X) ]

n + 1

JADUAL

(Kaedah 3)

(Rule 3)

44

Formula Kaedah Pengiraan Berkomputer:

PCB bulan semasa = [ (PR – T) – (Z+ X) ]

n + 1

PCB bersih = PCB bulan semasa – zakat dan fi/levi bulan semasa

Iaitu P= [∑(Y–K*)+(Y1–K1*)+[(Y2–K2*)n]+(Yt–Kt*)]-

Jumlah pendapatan bercukai untuk setahun;

Jumlah saraan bersih terkumpul termasuk saraan tambahan bersih yang telah dibayar kepada pekerja sehingga sebelum bulan semasa termasuk saraan bersih yang dibayar oleh majikan terdahulu dalam tahun semasa (jika ada);

Jumlah saraan kasar bulanan dan saraan tambahan yang telah dibayar termasuk saraan kasar bulanan yang telah dibayar oleh majikan terdahulu dalam tahun semasa (jika ada);

Jumlah caruman KWSP atau Kumpulan Wang

Lain Yang Diluluskan yang telah dibuat ke atas semua saraan

(saraan bulanan, saraan tambahan dan saraan daripada majikan terdahulu dalam tahun semasa) dan premium insurans nyawa yang telah dibayar (termasuk premium yang dituntut di bawah penggajian terdahulu dalam tahun semasa, jika ada) tidak melebihi RM6,000.00 setahun;

Net MTD = MTD for current month – zakat and fee/levy for current month

Where P = [∑(Y–K*)+(Y1–K1*)+[(Y2–K2*)n]+(Yt–Kt*)]–

Total chargeable income for a year;

Total accumulated net remuneration including net additional remuneration which has been paid to an employee until before current month including net remuneration which has been paid by previous employer in the current year (if any);

Total monthly gross remuneration and additional remuneration which has been paid including monthly gross remuneration paid by previous employer in the current year (if any);

Total contribution to EPF or other Approved

Scheme made on all remuneration (monthly remuneration, additional remuneration and remuneration from previous employer in the current year) and life insurance premium paid

(including premium claimed under previous employment in the current year, if any) not exceeding RM6,000.00 per year;

Current month’s normal remuneration;

Contribution to EPF or other Approved Scheme and life insurance premium paid for current month’s remuneration subject to total qualifying amount not exceeding RM6,000.00 per year;

JADUAL

(Kaedah 3)

(Rule 3)

45

Saraan biasa bulan semasa;

Caruman KWSP atau Kumpulan Wang Lain Yang

Diluluskan dan premium insurans nyawa yang telah dibayar tertakluk kepada jumlah yang layak bagi saraan bulan semasa tidak melebihi

RM6,000.00 setahun;

Anggaran saraan seperti Y1 untuk bulan seterusnya;

Anggaran baki jumlah caruman KWSP atau

Kumpulan Wang Lain Yang Diluluskan dan premium insurans nyawa bagi baki bulan yang layak [[RM 6,000 (Terhad) – (K + K1 + Kt)] / n]

atau K1, yang mana lebih rendah;

Saraan tambahan bersih bulan semasa;

Saraan tambahan kasar bulan semasa;

Caruman KWSP atau Kumpulan Wang Lain Yang

Diluluskan bagi saraan tambahan bulan semasa tertakluk kepada jumlah yang layak tidak melebihi RM6,000.00 setahun;

* K + K1 + K2 + Kt tidak melebihi RM6,000.00 setahun n

Baki bulan bekerja dalam setahun;

n + 1

Baki bulan bekerja dalam setahun termasuk bulan semasa;

Potongan individu;

Potongan pasangan;

Potongan individu kurang upaya;

Potongan pasangan kurang upaya;

Potongan bagi anak yang layak;

Bilangan anak yang layak (rujuk perenggan 4.4.1 (c));

Estimated remuneration as per Y1 for the following months;

Estimated balance of total contribution to EPF or other Approved Scheme and life insurance premium paid for the qualifying monthly balance

[[RM 6,000 (Limited) – (K + K1 + Kt)] / n] or K1, whichever is lower;

Net additional remuneration for current month;

Gross additional remuneration for current month;

Contribution to EPF or other Approved Scheme for current month’s additional remuneration subject to total qualifying amount not exceeding

RM6,000.00 per year;

* K + K1 + K2 + Kt not exceeding RM6,000.00 per year n

Remaining working month in a year;

n + 1

Remaining working month in a year including current month;

Deduction for individual;

Deduction for spouse;

Deduction for disabled individual;

Deduction for disabled spouse;

Deduction for qualifying children;

Number of qualifying children (refer to paragraph 4.4.1 (c));

Value of D, S and C are determined as follows:

JADUAL

(Kaedah 3)

(Rule 3)

46

Nilai D, S dan C ditentukan seperti yang berikut:

i.

Jika kategori 1 = Bujang;

Nilai D = Potongan individu, S = 0 dan C = 0;

ii. Jika kategori 2 = Berkahwin dan pasangan tidak berkerja;

Nilai D = Potongan individu, S = Potongan pasangan dan C

= bilangan anak yang layak;

iii. Jika kategori 3 = Berkahwin dan pasangan bekerja;

Nilai D= Potongan individu, S= 0 dan C = Bilangan anak yang layak;

Potongan terkumpul lain yang telah dibenarkan termasuk daripada penggajian terdahulu dalam tahun semasa (jika ada);

Potongan bulan semasa lain yang dibenarkan;

Kadar peratusan cukai

Rebat individu atau pasangan (jika ada);

Fi/Zakat terkumpul yang telah dibayar dalam tahun semasa selain daripada fi/zakat bulan semasa;

PCB terkumpul yang telah dibayar untuk bulan terdahulu termasuk daripada penggajian terdahulu dalam tahun semasa (termasuk PCB saraan tambahan). Nilai PCB ini tidak termasuk

PCB tambahan yang diminta oleh pekerja dan

CP38.

i.

If category 1= Single;

Value of D = Deduction for individual, S = 0 and C = 0;

ii. If category 2 = Married and spouse is not working;

Value of D = Deduction for individual, S = Deduction for spouse and C = Number of qualifying children;

iii. If category 3 = Married and spouse is working;

Value of D = Deduction for individual, S = 0 and C = Number of qualifying children;

Other accumulated allowable deductions including from previous employment in the current year (if any);

Other allowable deductions for current month;

Percentage of tax rates;

Individual or spouse rebate (if any);

Accumulated fee/zakat paid in the current year other than fee/zakat for current month;

Accumulated MTD paid for previous month including from previous employment in the current year (including MTD on additional remuneration). MTD amount is not including additional MTD requested by the employee and

CP38.

Upon getting the value of P, the value of T are determined based on Schedule 2 below where value of T depends on category of employee.

JADUAL

(Kaedah 3)

(Rule 3)

47

Setelah nilai P diperolehi, nilai T ditentukan berdasarkan kepada Jadual 2 di bawah yang mana nilai T bergantung kepada jenis kategori pekerja.

Jadual 2: Nilai P, R dan T

(%)

Kategori 1 &

3

Kategori 2

35,000 dan ke bawah 15 400 800

Melebihi 35,000 15 0 0

e. Pekerja berpengetahuan di wilayah ditetapkan.

Kadar cukai 15% dikenakan kepada pekerja berpengetahuan yang diluluskan dan bekerja di Wilayah Pembangunan Iskandar

Malaysia.

Galakan ini diberi kepada pemohon yang mula bekerja di

Wilayah Iskandar Malaysia selewat-lewatnya 31 Disember 2015.

Formula Kaedah Pengiraan Berkomputer:

PCB bulan semasa = [ PR – (Z+ X) ]

n + 1

PCB bersih = PCB bulan semasa – zakat dan fi/levi bulan semasa

Schedule 2: Value of P, R dan T

(%)

Category 1 &

3

Category 2

35,000 and below 15 400 800

Exceeding 35,000 15 0 0

e. Knowledge worker at specified region.

Tax rate at 15% is charged to the qualified knowledge worker and working in Iskandar Regional Development Authority.

The incentive is given to the applicant who starts working in

Regional Development Authority not later than 31 December 2015.

Computerised Calculation Method Formula:

MTD for current month = [ PR – (Z+ X) ]

n + 1

Net MTD = MTD for current month – zakat and fee/levy for current month

Where P = [∑(Y–K*)+(Y1–K1*)+[(Y2–K2*) n]+(Yt–Kt*)]-

JADUAL

(Kaedah 3)

(Rule 3)

48

Iaitu P= [∑(Y–K*)+(Y1–K1*)+[(Y2–K2*)n]+(Yt–Kt*)]-

Jumlah pendapatan bercukai untuk setahun;

Jumlah saraan bersih terkumpul termasuk saraan tambahan bersih yang telah dibayar kepada pekerja sehingga sebelum bulan semasa termasuk saraan bersih yang dibayar oleh majikan terdahulu dalam tahun semasa (jika ada);

Jumlah saraan kasar bulanan dan saraan tambahan yang telah dibayar termasuk saraan kasar bulanan yang telah dibayar oleh majikan terdahulu dalam tahun semasa (jika ada);

Jumlah caruman KWSP atau Kumpulan Wang

Lain Yang Diluluskan yang telah dibuat ke atas semua saraan

(saraan bulanan, saraan tambahan dan saraan daripada majikan terdahulu dalam tahun semasa) dan premium insurans nyawa yang telah dibayar (termasuk premium yang dituntut di bawah penggajian terdahulu dalam tahun semasa, jika ada) tidak melebihi RM6,000.00 setahun;

Saraan biasa bulan semasa;

Caruman KWSP atau Kumpulan Wang Lain Yang

Diluluskan dan premium insurans nyawa yang telah dibayar tertakluk kepada jumlah yang layak bagi saraan bulan semasa tidak melebihi

RM6,000.00 setahun;

Anggaran saraan seperti Y1 untuk bulan

Total chargeable income for a year;

Total accumulated net remuneration including net additional remuneration which has been paid to an employee until before the current month including net remuneration which has been paid by previous employer in the current year(if any);

Total monthly gross remuneration and additional remuneration which has been paid including monthly gross remuneration paid by previous employer in the current year (if any);

Total contribution to EPF or other Approved

Scheme made on all remuneration (monthly remuneration, additional remuneration and remuneration from previous employer in the current year) and life insurance premium paid

(including premium claimed under previous employment in the current year, if any) not exceeding RM6,000.00 per year;

Current month’s normal remuneration;

Contribution to EPF or other Approved Scheme and life insurance premium paid for current month’s remuneration subject to total qualifying amount not exceeding RM6,000.00 per year;

Estimated remuneration as per Y1 for the following months;

Estimated balance of total contribution to EPF or other Approved Scheme and life insurance premium paid for the qualifying monthly balance

JADUAL

(Kaedah 3)

(Rule 3)

49

seterusnya;

Anggaran baki jumlah caruman KWSP atau

Kumpulan Wang Lain Yang Diluluskan dan premium insurans nyawa bagi baki bulan yang layak [[RM 6,000 (Terhad) – (K + K1 + Kt)] / n]

atau K1, yang mana lebih rendah;

Saraan tambahan bersih bulan semasa;

Saraan tambahan kasar bulan semasa;

Caruman KWSP atau Kumpulan Wang Lain Yang

Diluluskan bagi saraan tambahan bulan semasa tertakluk jumlah yang layak tidak melebihi

RM6,000.00 setahun;

* K + K1 + K2 + Kt tidak melebihi RM6,000.00 setahun n

Baki bulan bekerja dalam setahun;

n + 1

Baki bulan bekerja dalam setahun termasuk bulan semasa;

Potongan individu;

Potongan pasangan;

Potongan individu kurang upaya;

Potongan pasangan kurang upaya;

Potongan bagi anak yang layak;

Bilangan anak yang layak (rujuk perenggan 4.4.1 (c));

Nilai D, S dan C ditentukan seperti yang berikut:

i.

Jika kategori 1 = Bujang;

Nilai D = Potongan individu, S = 0 dan C = 0;

ii. Jika kategori 2 = Berkahwin dan pasangan tidak berkerja;

[[RM 6,000 (Limited) – (K + K1 + Kt)] / n] or K1, whichever is lower;

Net additional remuneration for current month;

Gross additional remuneration for current month;

Contribution to EPF or other Approved Scheme for current month’s additional remuneration subject to total qualifying amount not exceeding

RM6,000.00 per year;

* K + K1 + K2 + Kt not exceeding RM6,000.00 per year n

Remaining working month in a year;

n + 1

Remaining working month in a year including current month;

Deduction for individual;

Deduction for spouse;

Deduction for disabled individual;

Deduction for disabled spouse;

Deduction for qualifying children;

Number of qualifying children (refer to paragraph 4.4.1 (c));

Value of D, S and C are determined as follows:

i.

If category 1= Single;

Value of D = Deduction for individual, S = 0 and C = 0;

ii. If category 2 = Married and spouse is not working;

Value of D = Deduction for individual, S = Deduction for spouse and C = Number of qualifying children;

iii. If category 3 = Married and spouse is working;

JADUAL

(Kaedah 3)

(Rule 3)

50

Nilai D = Potongan individu, S = Potongan pasangan dan C

= bilangan anak yang layak;

iii. Jika kategori 3 = Berkahwin dan pasangan bekerja;

Nilai D= Potongan individu, S= 0 dan C = Bilangan anak yang layak;

Potongan terkumpul lain yang telah dibenarkan termasuk daripada penggajian terdahulu dalam tahun semasa (jika ada);

Potongan bulan semasa lain yang dibenarkan;

Kadar peratusan cukai

Fi/Zakat terkumpul yang telah dibayar dalam tahun semasa selain daripada fi/zakat bulan semasa;

PCB terkumpul yang telah dibayar untuk bulan terdahulu daripada penggajian terdahulu dalam tahun semasa

(termasuk

PCB saraan tambahan). Nilai PCB ini tidak termasuk PCB tambahan yang diminta oleh pekerja dan CP38.

6. PEKERJA YANG TIDAK TERTAKLUK KEPADA PCB TETAPI

BOLEH DIKENAKAN CUKAI

6.1 Pekerja di bawah kategori 1 atau kategori 3 dengan jumlah saraan bulanan (selepas ditolak potongan yang dibenarkan) di antara RM2,200.00 hingga RM2,451.00 adalah boleh dikenakan cukai walaupun saraannya tidak tertakluk kepada potongan cukai di bawah kaedah PCB.

6.2 Majikan adalah bertanggungjawab untuk mendaftarkan nombor

Value of D = Deduction for individual, S = 0 and C = Number of qualifying children;

Other accumulated allowable deductions including from previous employment in the current year (if any);

Other allowable deductions for current month;

Percentage of tax rates;

Accumulated fee/zakat paid in the current year other than fee/zakat for current month;

Accumulated MTD paid for previous month including from previous employment in the current year (including MTD on additional remuneration). MTD amount is not including additional MTD requested by the employee and

CP38).

6. EMPLOYEE WHO IS NOT SUBJECT TO MTD BUT LIABLE TO TAX

6.1 Employee under category 1 or category 3 with total monthly remuneration (after less allowable deduction) between

RM2,200.00 to RM2,451.00 is liable to tax even though his remuneration is not subject to tax deduction under MTD rules.

6.2 Employer is responsible to register the employee reference number either through e-Daftar on the website of Inland

Revenue Board of Malaysia (IRBM) or by contacting the nearest

IRBM branch.

JADUAL

(Kaedah 3)

(Rule 3)

51

rujukan pekerja samada ada melalui e-Daftar di laman sesawang Lembaga Hasil Dalam Negeri Malaysia (LHDNM) atau dengan menghubungi cawangan LHDNM yang berhampiran.

6.3 Jika pekerja menerima saraan tambahan dan tertakluk kepada

PCB, majikan dikehendaki menggunakan Formula Saraan

Tambahan.

7.

PENGIRAAN

PCB

UNTUK

SARAAN

TAMBAHAN

TAHUN

KEBELAKANGAN SELAIN FI PENGARAH DAN BONUS

7.1 Saraan Tambahan Tahun 2010

Jika saraan tambahan untuk tahun 2010 dibayar pada tahun semasa, pengiraan PCB adalah seperti berikut;



Jadual Potongan Cukai Bulanan tahun 2010

Pengiraan PCB bagi Langkah 1 dalam Formula Saraan

Tambahan hendaklah berdasarkan kepada saraan biasa bulan Disember atau bulan terakhir penggajian bagi tahun itu dengan menggunakan Jadual Potongan Cukai Bulanan yang terpakai bagi tahun itu.



Kaedah Pengiraan Berkomputer

Pengiraan PCB hendaklah mengambilkira jumlah saraan, potongan, rebat dan PCB tahun 2010.

6.3 If an employee received additional remuneration and subject to

MTD, the employer is required to use Additional Remuneration

Formula.

7. MTD CALCULATION FOR PRIOR YEARS REMUNERATION OTHER

THAN DIRECTOR FEE AND BONUS

7.1 Additional Remuneration for the Year 2010

If additional remuneration for the year 2010 is paid in the current year, the MTD calculation is as follows;



Schedule of Monthly Tax Deduction for the year 2010

The MTD calculation for Step 1 in the Additional

Remuneration Formula shall be based on the normal remuneration for the month of December or last month of employment for that year by using the Schedule of Monthly

Tax Deductions applicable for that year.



Computerised Calculation Method

The MTD calculation shall take into account the total remuneration, deductions, rebate and MTD for the year 2010.

7.2 Additional Remuneration for Prior Years before Year 2009

For additional remuneration for prior years before year 2009

which is received in the current year, MTD calculation shall be

JADUAL

(Kaedah 3)

(Rule 3)

52

7.2 Saraan Tambahan untuk Tahun Kebelakangan Sebelum

Tahun 2009

Bagi saraan tambahan untuk tahun kebelakangan iaitu sebelum tahun 2009 yang diterima dalam tahun semasa, pengiraan PCB hendaklah dikira dengan menggunakan Formula Bonus dan

Jadual Potongan Cukai Bulanan pada tahun berkenaan.

calculated by using Bonus Formula and Schedule of Monthly Tax

Deduction for the relevant year.

CONTOH 1

PENGIRAAN PCB KE ATAS SARAAN TAMBAHAN MENGGUNAKAN

JADUAL PCB (JENIS SARAAN SEPERTI DI PERENGGAN 5.3)

Pekerja (Berkahwin) dan isteri bekerja

]

2 anak layak potongan

] Rujuk KATEGORI 3 (KA2)

Saraan biasa bulanan Januari RM 3,600.00

KWSP: RM 396.00

Jumlah Saraan Tambahan RM 7,200.00

KWSP: RM 792.00

Jumlah RM10,800.00

RM1,188.00

Langkah 1 - Tentukan PCB ke atas saraan biasa bersih setahun (tidak termasuk saraan tambahan bulan semasa) dan PCB saraan tambahan yang telah dibayar

[A] Tentukan kategori pekerja.

Kategori 3 (KA2)

[B] Tentukan saraan biasa bersih = Saraan biasa kasar tolak (-) KWSP atau

Kumpulan Wang Lain Yang Diluluskan (terhad kepada RM500.00 sebulan atau RM6,000.00 setahun).

EXAMPLE 1

MTD CALCULATION ON ADDITIONAL REMUNERATION USING MTD

SCHEDULE (TYPE OF REMUNERATION AS PARAGRAPH 5.3)

Employee (Married) and wife working

]

2 children entitle for deduction

] Refer CATEGORY 3 (KA2)

Monthly normal remuneration January 2009 RM 3,600.00 EPF: RM 396.00

Total Additional Remuneration

RM 7,200.00 EPF: RM 792.00

Total

RM10,800.00 RM1,188.00

Step 1 – Determine MTD on net normal remuneration for a year (not including current month additional remuneration) and MTD for additional remuneration which has been paid

[A] Determine category of employee.

Category 3 (KA2)

[B] Determine net normal remuneration = Gross normal remuneration less (-)

EPF or any other Approved Scheme (limited to RM500.00 per month or

RM6,000.00 per year).

JADUAL

(Kaedah 3)

(Rule 3)

53

Saraan biasa bulanan

RM3,600.00

Tolak: KWSP

RM 396.00 (terhad kepada RM500

sebulan)

Saraan biasa bersih bulanan

RM3,204.00

[C] Tentukan PCB bulan semasa bagi saraan biasa bersih dalam Langkah 1 [B]

PCB bulan semasa = RM51.00 (rujuk Jadual PCB 2009)

PCB bersih

= PCB bulan semasa – zakat dan fi/levi bulan semasa

= RM51.00 – RM0.00

[D] Jumlah PCB setahun = PCB terkumpul yang telah dibayar + [PCB bulan semasa pada Langkah [C] x baki bulan dalam setahun termasuk bulan semasa]

= X + [ PCB bulan semasa pada Langkah [C] x (n + 1)]

= RM0.00 + [RM51.00 x 12 bulan]

= RM612.00

Langkah 2 - Tentukan pendapatan bercukai setahun [P] (termasuk saraan tambahan bulan semasa) dan saraan tambahan yang telah dibayar

[A] Tentukan kategori pekerja.

Kategori 3 (KA2)

[B] Tentukan pendapatan bercukai setahun [P];

= [(RM3,600– RM396*) x 12] + [RM0.00 – RM0.00] + [RM7,200 – RM792*] –

[RM9,000 + RM0.00 + RM2,000]

= RM38,448 + RM6,408 - RM11,000

= RM33,856

Monthly normal remuneration

RM3,600.00

Minus: EPF

RM 396.00 (limited to RM500 per month)

Monthly normal net remuneration

RM3,204.00

[C] Determine current month MTD for net normal remuneration in Step 1 [B]

MTD for current month = RM51.00 (refer Schedule of MTD 2009)

Net MTD

= MTD for current month – zakat and fee/

levy for current month

= RM51.00 - RM0.00

[D] Total MTD for a year = Total paid accumulated MTD + [MTD for current month at Step [C] x remaining month in a year include current month]

= X + [ MTD for current month at Step [C] x (n + 1)]

= RM0.00 + [RM51.00 x 12 bulan]

= RM612.00

Step 2 – Determine chargeable income for a year [P] (including additional remuneration for current month) and MTD for additional remuneration which has been paid

[A] Determine category of employee.

Category 3 (KA2)

[B] Determine chargeable income for a year [P];

= [(RM3,600–RM396*) x 12] + [RM0.00 – RM0.00] + [RM7,200 – RM792*] –

[RM9,000 + RM0.00 + RM2,000]

= RM38,448 + RM6,408 - RM11,000

= RM33,856

JADUAL

(Kaedah 3)

(Rule 3)

54

* KWSP = (RM396 x 12) + RM792 = RM5,544.00

* Potongan cukai atas caruman KWSP pekerja terhad kepada RM6,000.00

setahun

Langkah 3 – Tentukan jumlah cukai setahun berdasarkan nilai P pada

Langkah 2 [B]. Nilai M, R dan B adalah berdasarkan kepada nilai seperti di Jadual 1 di bawah;

Jumlah cukai setahun

= [(P - M) R + B]

= [(RM33,856 – RM20,000) x 7% + RM75]

= RM13,856 X 7% + RM75

Jadual 1: Nilai P, M, R dan B

(%)

Kategori 1 & 3

Kategori 2

2,500 – 5,000 2,500 1

– 400

– 800 5,001 – 20,000 5,000 3

– 375

– 775 20,001 - 35,000 20,000 7 75

– 325 35,001 - 50,000 35,000 12 1,525 1,525 50,001 - 70,000 50,000 19 3,325 3,325 70,001 - 100,000 70,000 24 7,125 7,125

Melebihi 100,000 100,000 26 14,325 14,325

Langkah 4 – Tentukan PCB bagi saraan tambahan iaitu jumlah cukai setahun (Langkah 3) ditolak dengan jumlah PCB setahun (Langkah 1[D]), zakat dan fi/levi yang telah dibayar

* EPF = (RM396 x 12) + RM792 = RM5,544.00

* Tax deduction on employee’s EPF contribution limit to RM6,000.00 per year

Step 3 – Determine total tax for a year based on value of P in Step 2 [B].

Value of M, R and B are based on value as per Schedule 1 below;

Total tax for a year

= [(P - M) R + B]

= [(RM33,856 – RM20,000) x 7% + RM75]

= RM13,856 X 7% + RM75

Schedule 1: Value of P, M, R and B

(%)

Category 1 & 3

Category 2

2,500 – 5,000 2,500 1

– 400

– 800 5,001 – 20,000 5,000 3

– 375

– 775 20,001 - 35,000 20,000 7 75

– 325 35,001 - 50,000 35,000 12 1,525 1,525 50,001 - 70,000 50,000 19 3,325 3,325 70,001 - 100,000 70,000 24 7,125 7,125

Exceeding 100,000 100,000 26 14,325 14,325

Step 4 – Determine MTD for current month additional remuneration where total tax for a year (Step 3) less total MTD for a year (Step 1[D]), zakat and fee/levy which have been paid

JADUAL

(Kaedah 3)

(Rule 3)

55

PCB saraan tambahan = Langkah 3 – [Langkah 1 [D] + zakat dan fi/levi yang telah dibayar]

= RM1,044.92 – [RM612.00 + RM0.00]

= RM432.92

Langkah 5 – PCB bulan semasa yang perlu dibayar

PCB yang perlu dibayar = PCB bersih + PCB saraan tambahan bulan semasa

= Langkah 1[C] + Langkah 4

= RM51.00 + RM432.92

= RM483.92 ≈ RM483.95

CONTOH 2

PENGIRAAN PCB KE ATAS SARAAN TAMBAHAN MENGGUNAKAN

KAEDAH PENGIRAAN BERKOMPUTER

(JENIS SARAAN SEPERTI DI PERENGGAN 5.3)

Maklumat saraan adalah seperti di contoh 1.

Langkah 1 - Tentukan PCB ke atas saraan bersih setahun (tidak termasuk saraan tambahan bulan semasa)

[A] Tentukan kategori pekerja.

Kategori 3 (KA2)

[B] Tentukan pendapatan bercukai setahun [P];

P = [∑(Y– K*)+(Y1 – K1*)+[(Y2 – K2*) x n] +(Yt – Kt *)] –[D+S+DU+SU+QC+(∑LP +

iaitu (Yt – Kt) = 0

MTD for additional remuneration = Step 3 – [Step 1[D] + zakat and fee/levy which have been paid]

= RM1,044.92– [RM612.00 + RM0.00]

= RM432.92

Step 5 - MTD for current month which shall be paid

MTD which shall be paid = Net MTD + MTD for current month on additional remuneration

= Step 1[C] + Step 4

= RM51.00 + RM432.92

= RM483.92 ≈ RM483.95

EXAMPLE 2

MTD CALCULATION ON ADDITIONAL REMUNERATION USING

COMPUTERISED CALCULATION METHOD

(TYPE OF REMUNERATION AS PARAGRAPH 5.3)

Information on remuneration as per example 1.

Step 1 – Determine MTD on net remuneration for a year (not including current month’s additional remuneration)

[A] Determine category of employee.

Category 3 (KA2)

[B] Determine chargeable income for a year [P];

P = [∑(Y– K*)+(Y1 – K1*)+[(Y2 – K2 *) x n]+(Yt – Kt *)] –[D+S+ DU+SU+QC + (∑LP

+ LP1)]

where (Yt – Kt ) = 0

JADUAL

(Kaedah 3)

(Rule 3)

56

Tentukan nilai K2 dahulu,

K2 = Anggaran baki jumlah caruman KWSP atau Kumpulan Wang Lain Yang

Diluluskan dan premium insurans nyawa bagi baki bulan yang layak

= [ [RM6,000.00 – (K + K1 + Kt ) ] / n] atau K1 , mana yang lebih rendah

= [ [RM6,000.00 – (RM0.00 + RM396.00 + RM0.00)] / 11]

= RM509.45 atau K1 , mana yang lebih rendah

*Jumlah caruman KWSP atau Kumpulan Wang Lain yang diluluskan dan premium insurans nyawa

= K + K1 + Kt + (K2 x n) ≤ RM 6,000.00 (terhad)

= RM0.00 + RM396.00 + RM0.00 + (RM396.00 x 11) ≤ RM 6,000.00 (terhad)

= RM396.00 + RM4,356.00 ≤ RM 6,000.00 (terhad)

= RM4,752.00 ≤ RM 6,000.00 (terhad)

n = 11

P = [∑(Y– K)+( Y1 – K1)+[(Y2 – K2) x n]+(Yt – Kt)*]–[D+S + DU+SU +QC+(∑LP +

iaitu (Yt – Kt ) = 0

RM396.00*) x 11] – [RM9,000.00 + RM0.00 + RM2,000.00 + (RM0.00 +

RM0.00)]

= [(RM3,204.00) + (RM3,204.00 x 11)] – [RM9,000.00 + RM2,000.00]

= RM38,448.00 – RM11,000.00

= RM27,448.00

[C] Tentukan PCB bulanan bagi saraan biasa bersih. Setelah nilai P pada

Langkah [B] ditentukan, nilai M, R dan B ditentukan berdasarkan kepada

Jadual 1 di bawah;

PCB bulan semasa = [ (P – M) R + B ] – (Z+ X )

n + 1

PCB bersih = PCB bulan semasa – zakat dan fi/levi bulan semasa

Determine value K2 first,

K2 = Estimated balance of total contribution to EPF or other Approved Scheme and life insurance premium for the balance of the qualifying month

= [ [RM6,000.00 – (K + K1 + Kt)] / n] or K1, which ever is lower

= [ [RM6,000.00 – (RM0.00 + RM396.00 + RM0.00)] / 11

= RM509.45 or K1, which ever is lower

*Total contribution to EPF or other Approved Scheme and life insurance premium

= K + K1 + Kt + (K2 x n) ≤ RM 6,000.00 (limit)

= RM0.00 + RM396.00 + RM0.00 + (RM396.00 x 11) ≤ RM 6,000.00 (limit)

= RM396.00 + RM4,356.00 ≤ RM 6,000.00 (limit)

= RM4,752.00 ≤ RM 6,000.00 (limit)

n = 11

P =[∑(Y-K) + (Y1-K1) + [(Y2-K2) x n] + (Yt-Kt)*] – [D + S + DU+SU +QC+(∑LP+

LPl)]

where (Yt-Kt) = 0

= [(RM0.00-RM0.00) + (RM3,600.00-RM396.00*) + [(RM3,600.00-

RM396.00*) x 11] - [RM9,000.00 + RM0.00 + RM2,000.00 + (RM0.00 +

RM0.00)]

= [RM3,204.00) + (RM3,204.00 x 11)] - [RM9,000.00 + RM2,000.00]

= RM38,448.00 - RM11,000.00

= RM27,448.00

[C] Determine monthly MTD for net normal remuneration. Once value of P in

Step [B] is determined, value of M, R and B are determined based on

Schedule 1 below;

MTD for current month = [ (P – M) R + B ] – (Z+ X )

n + 1

Net MTD = MTD for current month – zakat and fee/levy for current month

JADUAL

(Kaedah 3)

(Rule 3)

57

PCB bulan semasa:

= [ (P – M) R + B ] – (Z+ X)

n + 1

= [(RM27,448.00 – RM20,000.00) x 7% + RM75.00 ] – (RM0.00+

RM0.00)

11 + 1

= RM7,448.00 x 7% + RM75.00

12

= RM521.36 + RM75.00 12

= RM596.36 / 12

PCB bersih

= PCB bulan semasa – zakat dan fi/levi bulan semasa

= RM49.69 – RM0.00

Jadual 1: Nilai P, M, R dan B

(%)

Kategori 1 & 3

Kategori 2

2,500 – 5,000 2,500 1

– 400

– 800 5,001 – 20,000 5,000 3

– 375

– 775 20,001 - 35,000 20,000 7 75

– 325 35,001 - 50,000 35,000 12 1,525 1,525 50,001 - 70,000 50,000 19 3,325 3,325 70,001 - 100,000 70,000 24 7,125 7,125

MTD for current month:

= [ (P – M) R + B ] – (Z+ X)

n + 1

=[(RM27,448.00 – RM20,000.00) x 7% + RM75.00] – (RM0.00+RM0.00)

11 + 1

= RM7,448.00 x 7% + RM75.00 12

= RM521.36 + RM75.00 12

= RM596.36 / 12

Net MTD

= MTD for current month – zakat and fee/levy for current month

= RM49.69 – RM0.00

Schedule 1: Value of P, M, R and B

(%)

Category 1 & 3

Category 2

2,500 – 5,000 2,500 1

– 400

– 800 5,001 – 20,000 5,000 3

– 375

– 775 20,001 - 35,000 20,000 7 75

– 325 35,001 - 50,000 35,000 12 1,525 1,525 50,001 - 70,000 50,000 19 3,325 3,325 70,001 - 100,000 70,000 24 7,125 7,125

JADUAL

(Kaedah 3)

(Rule 3)

58

Melebihi 100,000 100,000 26 14,325 14,325

[D] Tentukan jumlah PCB setahun

Jumlah PCB setahun = PCB terkumpul yang telah dibayar + [PCB bulan semasa pada Langkah [C] x baki bulan dalam setahun termasuk bulan semasa]

= X + [(PCB bulan semasa pada Langkah [C]) x (n + 1)]

= RM0.00 + [(RM49.69 x 12)]

= RM596.28

Langkah 2 - Tentukan pendapatan bercukai setahun [P] (termasuk saraan tambahan bulan semasa) dan saraan tambahan yang telah dibayar

[A] Tentukan kategori pekerja.

Kategori 3 (KA2)

[B] Tentukan pendapatan bercukai setahun [P];

P = [∑(Y–K*)+ (Y1 –K1*)+[(Y2–K2*)n]+(Yt – Kt*)] – [D+S+ DU+SU + QC + (∑LP +

Tentukan nilai K2 dahulu,

K2 = Baki jumlah caruman KWSP atau Kumpulan Wang Lain Yang Diluluskan dan premium insurans nyawa bagi baki bulan yang layak

= [ [RM6,000.00 – (K + K1 + Kt) ] / n] atau K1 , mana yang lebih rendah

= [ [RM6,000.00 – (RM0.00 + RM396.00 + RM792.00)] / 11]

= RM437.45 atau K1 , mana yang lebih rendah

* Jumlah caruman KWSP atau Kumpulan Wang Lain Yang Diluluskan dan premium insurans nyawa:

= K + K1 + Kt + (K2 x n) ≤ RM6,000.00 (terhad)

Exceeding 100,000 100,000 26 14,325 14,325

[D] Determine total MTD for a year

Total MTD for a year = Accumulated MTD paid + [MTD for current month at

Step [C] x remaining month in a year include current month]

= X + [(MTD for current month at Step [C]) x (n + 1)]

= RM0.00 + [(RM49.69 x 12)]

= RM596.28

Step 2 – Determine chargeable income for a year [P] (including additional remuneration for current month) and additional remuneration which has been paid

[A] Determine category of employee.

Category 3 (KA2)

[B] Determine chargeable income for a year [P];

P = [∑ (Y–K*)+ (Y1 – K1*)+[(Y2 –K2*)n]+(Yt – Kt*)] – [D+S+ DU+SU + QC+(∑LP +

Determine value K2 first,

K2 = Balance of total contribution to EPF or other Approved Scheme dan life insurance premium for the balance of qualifying month

= [ [RM6,000.00 – (K + K1 + Kt)] / n] or K1, which ever is lower

= [ [RM6,000.00 – (RM0.00 + RM396.00 + RM792.00)] / 11]

= RM437.45 or K1, which ever is lower

* Total contribution to EPF or other Approved Scheme and life insurance premium:

= K + K1 + Kt + (K2 x n) K + Kribution to EP

JADUAL

(Kaedah 3)

(Rule 3)

59

= RM0.00 + RM396.00 + RM792.00 + (RM396.00 x 11) ≤ RM6,000.00

(terhad)

= RM1,188.00 + RM4,356.00 ≤ RM6,000.00 (terhad)

= RM5,544.00 ≤ RM6,000.00 (terhad)

n = 11

P = [∑ (Y– K)+( Y1 – K1) + [(Y2 – K2)n] + (Yt – Kt)*]–[D +S+ DU+SU + QC+(∑LP +

RM396.00*)

x 11]

+

(RM7,200.00–RM792.00*)

–

[RM9,000.00+RM0.00+RM2,000.00 + (RM0.00 + RM0.00)]

= [(RM3,204.00)+ (RM3,204.00 x 11)] + [RM7,200.00 – RM792.00*] –

[RM9,000.00+RM2,000.00]

= RM38,448.00 + RM6,408.00 - RM11,000.00

= RM33,856.00

Langkah 3 - Tentukan jumlah cukai setahun berdasarkan kepada nilai P pada Langkah 2 [B]. Nilai M, R dan B adalah berdasarkan kepada nilai seperti di Jadual 1 di bawah

Jumlah cukai setahun = (P – M) R + B

= (RM33,856.00 – RM20,000.00) x 7% + RM75.00

= (RM13,856.00 x 7%) + RM75.00

= RM969.92 + RM 75.00

Jadual 1: Nilai P, M, R dan B

(%)

Kategori 1 & 3

Kategori 2

2,500 – 5,000 2,500 1

– 400

– 800 5,001 – 20,000 5,000 3

– 375

– 775

= RM0.00 + RM396.00 + RM792.00 + (RM396.00 x 11) ≤ RM6,000.00 (limit)

= RM1,188.00 + RM4,356.00 ≤ RM6,000.00 (limit)

= RM5,544.00 ≤ RM6,000.00 (limit)

n = 11

P = [∑(Y– K )+( Y1 – K1) + [(Y2 – K2)n] + (Yt – Kt)*] – [D+S+ DU+SU + QC+(∑LP +

RM396.00*) x 11] + (RM7,200.00–RM792.00*)–[RM9,000.00+ RM0.00 +

RM2,000.00 + (RM0.00 + RM0.00)]

= [(RM3,204.00) + (RM3,204.00 x 11)] + [RM7,200.00 – RM792.00*] -

[RM9,000.00+RM2,000.00]

= RM38,448.00 + RM6,408.00 - RM11,000.00

= RM33,856.00

Step 3 – Determine total tax for a year based on value of P in Step 2 [B].

Value of M, R and B are based on value as per Schedule 1 below

Total tax for a year = (P – M) R + B

= (RM33,856.00 – RM20,000.00) x 7% + RM75.00

= (RM13,856.00 x 7%) + RM75.00

= RM969.92 + RM 75.00

Schedule 1: Value of P, M, R and B

(%)

Category 1 & 3

Category 2

2,500 – 5,000 2,500 1

– 400

– 800 5,001 – 20,000 5,000 3

– 375

– 775 20,001 - 35,000 20,000 7 75

– 325

JADUAL

(Kaedah 3)

(Rule 3)

60

20,001 - 35,000 20,000 7 75

– 325 35,001 - 50,000 35,000 12 1,525 1,525 50,001 - 70,000 50,000 19 3,325 3,325 70,001 - 100,000 70,000 24 7,125 7,125

Melebihi 100,000 100,000 26 14,325 14,325

Langkah 4 - Tentukan PCB bagi saraan tambahan bulan semasa iaitu jumlah cukai setahun (Langkah 3) ditolak dengan jumlah PCB setahun

(Langkah 1[D]), zakat dan fi/levi yang telah dibayar

PCB saraan tambahan = Langkah 3 – [Langkah 1[D] + zakat dan fi/levi yang telah dibayar]

= RM1,044.92 – [RM596.28 + RM0.00]

= RM448.64

Langkah 5 – PCB bulan semasa yang perlu dibayar

= PCB bulan semasa + PCB saraan tambahan bulan semasa

= Langkah 1[C] + Langkah 4

= RM49.69 + RM448.64

= RM498.33 ≈ RM498.35

35,001 - 50,000 35,000 12 1,525 1,525 50,001 - 70,000 50,000 19 3,325 3,325 70,001 - 100,000 70,000 24 7,125 7,125

Exceeding 100,000 100,000 26 14,325 14,325

Step 4 – Determine MTD for current month on additional remuneration where total tax for a year (Step 3) less total MTD for a year (Step 1[D]), zakat and fee/levy which have been paid

MTD for additional remuneration = Step 3 – [Step 1[D]+ zakat and fee/levy which have been paid]

= RM1,044.92 – [RM596.28 + RM0.00]

= RM448.64

Step 5 – MTD for current month which shall be paid

= MTD for current month + MTD for current month on additional remuneration

= Step 1[C] + Step 4

= RM49.69 + RM448.64

= RM498.33 ≈ RM498.35

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS

B = Bujang

Single Person

K = Kahwin

Married

KA1 = Berkahwin dan mempunyai 1 orang anak

Married, with 1 child

KA6 = Berkahwin dan mempunyai 6 orang anak

Married, with 6 children

KA2 = Berkahwin dan mempunyai 2 orang anak

Married, with 2 children

KA7 = Berkahwin dan mempunyai 7 orang anak

Married, with 7 children

KA3 = Berkahwin dan mempunyai 3 orang anak

Married, with 3 children

KA8 = Berkahwin dan mempunyai 8 orang anak

Married, with 8 children

KA4 = Berkahwin dan mempunyai 4 orang anak

Married, with 4 children

KA9 = Berkahwin dan mempunyai 9 orang anak

Married, with 9 children

KA5 = Berkahwin dan mempunyai 5 orang anak

Married, with 5 children

KA10 = Berkahwin dan mempunyai 10 orang anak

Married, with 10 children

Jumlah

Saraan

Bulanan

Kategori

Kategori 2

Kategori 3

Total 1

Category 2

Category 3

Monthly

Category

Jika isteri/suami tidak bekerja

Jika isteri/suami bekerja

Remuneration 1

Where wife/husband is not working

Where wife/husband is working

2101

-

2150

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2151

-

2200

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2201

-

2250

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2251

-

2300

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2301

-

2350

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2351

-

2400

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2401

-

2450

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2451

-

2500 10 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2501

-

2550 14 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

2551

-

2600 17 -

-

-

-

-

-

-

-

-

-

-

17 12 -

-

-

-

-

-

-

-

-

2601

-

2650 21 -

-

-

-

-

-

-

-

-

-

-

21 15 -

-

-

-

-

-

-

-

-

2651

-

2700 24 -

-

-

-

-

-

-

-

-

-

-

24 19 13 -

-

-

-

-

-

-

-

2701

-

2750 28 -

-

-

-

-

-

-

-

-

-

-

28 22 16 10 -

-

-

-

-

-

-

2751

-

2800 31 -

-

-

-

-

-

-

-

-

-

-

31 26 20 14 -

-

-

-

-

-

-

2801

-

2850 35 -

-

-

-

-

-

-

-

-

-

-

35 29 23 17 12 -

-

-

-

-

-

2851

-

2900 38 -

-

-

-

-

-

-

-

-

-

-

38 33 27 21 15 -

-

-

-

-

-

2901

-

2950 42 -

-

-

-

-

-

-

-

-

-

-

42 36 30 24 19 13 -

-

-

-

-

2951

-

3000 45 -

-

-

-

-

-

-

-

-

-

-

45 40 34 28 22 16 10 -

-

-

-

3001

-

3050 49 -

-

-

-

-

-

-

-

-

-

-

49 43 37 31 26 20 14 -

-

-

-

3051

-

3100 52 -

-

-

-

-

-

-

-

-

-

-

52 47 41 35 29 23 17 12 -

-

-

61

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS

B = Bujang

Single Person

K = Kahwin

Married

KA1 = Berkahwin dan mempunyai 1 orang anak

Married, with 1 child

KA6 = Berkahwin dan mempunyai 6 orang anak

Married, with 6 children

KA2 = Berkahwin dan mempunyai 2 orang anak

Married, with 2 children

KA7 = Berkahwin dan mempunyai 7 orang anak

Married, with 7 children

KA3 = Berkahwin dan mempunyai 3 orang anak

Married, with 3 children

KA8 = Berkahwin dan mempunyai 8 orang anak

Married, with 8 children

KA4 = Berkahwin dan mempunyai 4 orang anak

Married, with 4 children

KA9 = Berkahwin dan mempunyai 9 orang anak

Married, with 9 children

KA5 = Berkahwin dan mempunyai 5 orang anak

Married, with 5 children

KA10 = Berkahwin dan mempunyai 10 orang anak

Married, with 10 children

Jumlah

Saraan

Bulanan

Kategori

Kategori 2

Kategori 3

Total 1

Category 2

Category 3

Monthly

Category

Jika isteri/suami tidak bekerja

Jika isteri/suami bekerja

Remuneration 1

Where wife/husband is not working

Where wife/husband is working

3101

-

3150 56 -

-

-

-

-

-

-

-

-

-

-

56 50 44 38 33 27 21 15 -

-

-

3151

-

3200 59 -

-

-

-

-

-

-

-

-

-

-

59 54 48 42 36 30 24 19 13 -

-

3201

-

3250 63 12 -

-

-

-

-

-

-

-

-

-

63 57 51 45 40 34 28 22 16 10 -

3251

-

3300 66 16 10 -

-

-

-

-

-

-

-

-

66 61 55 49 43 37 31 26 20 14 -

3301

-

3350 70 19 13 -

-

-

-

-

-

-

-

-

70 64 58 52 47 41 35 29 23 17 12 3351

-

3400 73 23 17 11 -

-

-

-

-

-

-

-

73 68 62 56 50 44 38 33 27 21 15 3401

-

3450 77 26 20 14 -

-

-

-

-

-

-

-

77 71 65 59 54 48 42 36 30 24 19 3451

-

3500 80 30 24 18 12 -

-

-

-

-

-

-

80 75 69 63 57 51 45 40 34 28 22 3501

-

3550 84 33 27 21 16 10 -

-

-

-

-

-

84 78 72 66 61 55 49 43 37 31 26 3551

-

3600 87 37 31 25 19 13 -

-

-

-

-

-

87 82 76 70 64 58 52 47 41 35 29 3601

-

3650 91 40 34 28 23 17 11 -

-

-

-

-

91 85 79 73 68 62 56 50 44 38 33 3651

-

3700 128 44 38 32 26 20 14 -

-

-

-

-

128 89 83 77 71 65 59 54 48 42 36 3701

-

3750 134 47 41 35 30 24 18 12 -

-

-

-

134 92 86 80 75 69 63 57 51 45 40 3751

-

3800 140 51 45 39 33 27 21 16 10 -

-

-

140 130 90 84 78 72 66 61 55 49 43 3801

-

3850 146 54 48 42 37 31 25 19 13 -

-

-

146 136 93 87 82 76 70 64 58 52 47 3851

-

3900 152 58 52 46 40 34 28 23 17 11 -

-

152 142 132 91 85 79 73 68 62 56 50 3901

-

3950 158 128 55 49 44 38 32 26 20 14 -

-

158 148 138 128 89 83 77 71 65 59 54 3951

-

4000 164 134 59 53 47 41 35 30 24 18 12 -

164 154 144 134 92 86 80 75 69 63 57 4001

-

4050 170 140 130 56 51 45 39 33 27 21 16 10 170 160 150 140 130 90 84 78 72 66 61 4051

-

4100 176 146 136 60 54 48 42 37 31 25 19 13 176 166 156 146 136 93 87 82 76 70 64 4101

-

4150 182 152 142 132 58 52 46 40 34 28 23 17 182 172 162 152 142 132 91 85 79 73 68 62

P.U. (A) 285 4151

-

4200 188 158 148 138 128 55 49 44 38 32 26 20 188 178 168 158 148 138 128 89 83 77 71 4201

-

4250 194 164 154 144 134 59 53 47 41 35 30 24 194 184 174 164 154 144 134 92 86 80 75 4251

-

4300 200 170 160 150 140 130 56 51 45 39 33 27 200 190 180 170 160 150 140 130 90 84 78 4301

-

4350 206 176 166 156 146 136 60 54 48 42 37 31 206 196 186 176 166 156 146 136 93 87 82 4351

-

4400 212 182 172 162 152 142 132 58 52 46 40 34 212 202 192 182 172 162 152 142 132 91 85 4401

-

4450 218 188 178 168 158 148 138 128 55 49 44 38 218 208 198 188 178 168 158 148 138 128 89 4451

-

4500 224 194 184 174 164 154 144 134 59 53 47 41 224 214 204 194 184 174 164 154 144 134 92 4501

-

4550 230 200 190 180 170 160 150 140 130 56 51 45 230 220 210 200 190 180 170 160 150 140 130 4551

-

4600 236 206 196 186 176 166 156 146 136 60 54 48 236 226 216 206 196 186 176 166 156 146 136 4601

-

4650 242 212 202 192 182 172 162 152 142 132 58 52 242 232 222 212 202 192 182 172 162 152 142 4651

-

4700 248 218 208 198 188 178 168 158 148 138 128 55 248 238 228 218 208 198 188 178 168 158 148 4701

-

4750 254 224 214 204 194 184 174 164 154 144 134 59 254 244 234 224 214 204 194 184 174 164 154 4751

-

4800 260 230 220 210 200 190 180 170 160 150 140 130 260 250 240 230 220 210 200 190 180 170 160 4801

-

4850 266 236 226 216 206 196 186 176 166 156 146 136 266 256 246 236 226 216 206 196 186 176 166 4851

-

4900 272 242 232 222 212 202 192 182 172 162 152 142 272 262 252 242 232 222 212 202 192 182 172 4901

-

4950 279 248 238 228 218 208 198 188 178 168 158 148 279 268 258 248 238 228 218 208 198 188 178 4951

-

5000 288 254 244 234 224 214 204 194 184 174 164 154 288 274 264 254 244 234 224 214 204 194 184 5001

-

5050 298 260 250 240 230 220 210 200 190 180 170 160 298 282 270 260 250 240 230 220 210 200 190 5051

-

5100 307 266 256 246 236 226 216 206 196 186 176 166 307 291 276 266 256 246 236 226 216 206 196 5101

-

5150 317 272 262 252 242 232 222 212 202 192 182 172 317 301 285 272 262 252 242 232 222 212 202 5151

-

5200 326 279 268 258 248 238 228 218 208 198 188 178 326 310 295 279 268 258 248 238 228 218 208 5201

-

5250 336 288 274 264 254 244 234 224 214 204 194 184 336 320 304 288 274 264 254 244 234 224 214 5251

-

5300 345 298 282 270 260 250 240 230 220 210 200 190 345 329 314 298 282 270 260 250 240 230 220 5301

-

5350 355 307 291 276 266 256 246 236 226 216 206 196 355 339 323 307 291 276 266 256 246 236 226 5351

-

5400 364 317 301 285 272 262 252 242 232 222 212 202 364 348 333 317 301 285 272 262 252 242 232 5401

-

5450 374 326 310 295 279 268 258 248 238 228 218 208 374 358 342 326 310 295 279 268 258 248 238 5451

-

5500 383 336 320 304 288 274 264 254 244 234 224 214 383 367 352 336 320 304 288 274 264 254 244 5501

-

5550 393 345 329 314 298 282 270 260 250 240 230 220 393 377 361 345 329 314 298 282 270 260 250 5551

-

5600 402 355 339 323 307 291 276 266 256 246 236 226 402 386 371 355 339 323 307 291 276 266 256 5601

-

5650 412 364 348 333 317 301 285 272 262 252 242 232 412 396 380 364 348 333 317 301 285 272 262 5651

-

5700 421 374 358 342 326 310 295 279 268 258 248 238 421 405 390 374 358 342 326 310 295 279 268 5701

-

5750 431 383 367 352 336 320 304 288 274 264 254 244 431 415 399 383 367 352 336 320 304 288 274 5751

-

5800 440 393 377 361 345 329 314 298 282 270 260 250 440 424 409 393 377 361 345 329 314 298 282 5801

-

5850 450 402 386 371 355 339 323 307 291 276 266 256 450 434 418 402 386 371 355 339 323 307 291 5851

-

5900 459 412 396 380 364 348 333 317 301 285 272 262 459 443 428 412 396 380 364 348 333 317 301 5901

-

5950 469 421 405 390 374 358 342 326 310 295 279 268 469 453 437 421 405 390 374 358 342 326 310 5951

-

6000 478 431 415 399 383 367 352 336 320 304 288 274 478 462 447 431 415 399 383 367 352 336 320 6001

-

6050 488 440 424 409 393 377 361 345 329 314 298 282 488 472 456 440 424 409 393 377 361 345 329 6051

-

6100 497 450 434 418 402 386 371 355 339 323 307 291 497 481 466 450 434 418 402 386 371 355 339 6101

-

6150 507 459 443 428 412 396 380 364 348 333 317 301 507 491 475 459 443 428 412 396 380 364 348 6151

-

6200 516 469 453 437 421 405 390 374 358 342 326 310 516 500 485 469 453 437 421 405 390 374 358 6201

-

6250 526 478 462 447 431 415 399 383 367 352 336 320 526 510 494 478 462 447 431 415 399 383 367 63

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS

B = Bujang

Single Person

K = Kahwin

Married

KA1 = Berkahwin dan mempunyai 1 orang anak

Married, with 1 child

KA6 = Berkahwin dan mempunyai 6 orang anak

Married, with 6 children

KA2 = Berkahwin dan mempunyai 2 orang anak

Married, with 2 children

KA7 = Berkahwin dan mempunyai 7 orang anak

Married, with 7 children

KA3 = Berkahwin dan mempunyai 3 orang anak

Married, with 3 children

KA8 = Berkahwin dan mempunyai 8 orang anak

Married, with 8 children

KA4 = Berkahwin dan mempunyai 4 orang anak

Married, with 4 children

KA9 = Berkahwin dan mempunyai 9 orang anak

Married, with 9 children

KA5 = Berkahwin dan mempunyai 5 orang anak

Married, with 5 children

KA10 = Berkahwin dan mempunyai 10 orang anak

Married, with 10 children

Jumlah

Saraan

Bulanan

Kategori

Kategori 2

Kategori 3

Total 1

Category 2

Category 3

Monthly

Category

Jika isteri/suami tidak bekerja

Jika isteri/suami bekerja

Remuneration 1

Where wife/husband is not working

Where wife/husband is working

6251

-

6300 535 488 472 456 440 424 409 393 377 361 345 329 535 519 504 488 472 456 440 424 409 393 377 6301

-

6350 545 497 481 466 450 434 418 402 386 371 355 339 545 529 513 497 481 466 450 434 418 402 386 6351

-

6400 554 507 491 475 459 443 428 412 396 380 364 348 554 538 523 507 491 475 459 443 428 412 396 6401

-

6450 564 516 500 485 469 453 437 421 405 390 374 358 564 548 532 516 500 485 469 453 437 421 405 6451

-

6500 573 526 510 494 478 462 447 431 415 399 383 367 573 557 542 526 510 494 478 462 447 431 415 6501

-

6550 583 535 519 504 488 472 456 440 424 409 393 377 583 567 551 535 519 504 488 472 456 440 424 6551

-

6600 592 545 529 513 497 481 466 450 434 418 402 386 592 576 561 545 529 513 497 481 466 450 434 6601

-

6650 604 554 538 523 507 491 475 459 443 428 412 396 604 586 570 554 538 523 507 491 475 459 443 6651

-

6700 616 564 548 532 516 500 485 469 453 437 421 405 616 596 580 564 548 532 516 500 485 469 453 6701

-

6750 628 573 557 542 526 510 494 478 462 447 431 415 628 608 589 573 557 542 526 510 494 478 462 6751

-

6800 640 583 567 551 535 519 504 488 472 456 440 424 640 620 600 583 567 551 535 519 504 488 472 6801

-

6850 652 592 576 561 545 529 513 497 481 466 450 434 652 632 612 592 576 561 545 529 513 497 481 6851

-

6900 664 604 586 570 554 538 523 507 491 475 459 443 664 644 624 604 586 570 554 538 523 507 491 6901

-

6950 676 616 596 580 564 548 532 516 500 485 469 453 676 656 636 616 596 580 564 548 532 516 500 6951

-

7000 688 628 608 589 573 557 542 526 510 494 478 462 688 668 648 628 608 589 573 557 542 526 510 7001

-

7050 700 640 620 600 583 567 551 535 519 504 488 472 700 680 660 640 620 600 583 567 551 535 519 7051

-

7100 712 652 632 612 592 576 561 545 529 513 497 481 712 692 672 652 632 612 592 576 561 545 529 7101

-

7150 724 664 644 624 604 586 570 554 538 523 507 491 724 704 684 664 644 624 604 586 570 554 538 7151

-

7200 736 676 656 636 616 596 580 564 548 532 516 500 736 716 696 676 656 636 616 596 580 564 548 7201

-