JADUAL CARUMAN PERKESO 2014 PDF

Pengemukaan semula bayaran PCB boleh dikenakan kompaun sekiranya bayaran dibuat selepas hari kelima belas bulan berikutnya. Payroll System? Kategori 2 : Berkahwin dan pasangan tidak bekerja. Kategori 3 : Berkahwin dan pasangan bekerja. 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.

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You need JavaScript enabled to view it. These contributions are divided into two 2 types, namely:. Contributions of the First Category For employees who are less than 60 years of age, contributions payable by employers and employees are for the Employment Injury Scheme and the Invalidity Scheme. The rate of contribution under this category comprises 1. Contributions of the Second Category The rate of contribution under this category is 1.

All employees who have reached the age of 60 must be covered under this category for the Employment Injury Scheme only. Note: For eligible new employees who are 55 years of age, they must be covered under the Second Category. Government employees, domestic workers and the self-employed are exempt An employee is defined as a person who is employed for wages under a contract of service or apprenticeship with an employer. The contract of service or apprenticeship may be expressed or implied and may be oral or in writing.

All employees aged 18 to 60 are required to contribute. However, employees aged 57 and above who have no prior contributions before the age of 57 are exempt. Contribution rates are capped at an assumed monthly salary of RM Contribution rates are set out in the Second Schedule and subject to the rules in Section 18 of the Employment Insurance System Act Employers in the private sector are required to pay monthly contributions on behalf of each employee.

Government employees, domestic workers and the self-employed are exempt. Eligibility To Claim Benefits All employees insured under the Act known as Insured Persons who have lost their employment are eligible with the following exceptions:. Print Email. Bahasa Malaysia English. Website updated on 4 Jun This website supports mobile version. Select Language Bahasa Malaysia English.

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You need JavaScript enabled to view it. These contributions are divided into two 2 types, namely:. Contributions of the First Category For employees who are less than 60 years of age, contributions payable by employers and employees are for the Employment Injury Scheme and the Invalidity Scheme. The rate of contribution under this category comprises 1. Contributions of the Second Category The rate of contribution under this category is 1.

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