HR

𝐉𝐨𝐡𝐨𝐫 𝐂𝐚𝐫𝐞𝐞𝐫 𝐌𝐨𝐯𝐞𝐦𝐞𝐧𝐭 𝐏𝐫𝐨𝐠𝐫𝐚𝐦 𝐘𝐞𝐚𝐫 𝟐𝟎𝟐𝟏

Summary of #GKJ21

🎯 Opportunities open to all job seekers!

🎯 Interesting and useful webinar slot filling.

🎯 Open interview by over 50 Companies online.

🎯 Over 5,000 job opportunities offered!

Register Now :

Complete the interview form and choose the position / company that you wish for.

Webinar Briefing Register Form

https://form.jotform.com/gerakkerjayajohor/webinar21

(Registration is open until September 16, 2021)

Job Applicant Interview Form

https://form.jotform.com/gerakkerjayajohor/temuduga21

(Registration is open until September 20, 2021)

𝐊𝐓𝐏 𝐓𝐇𝐊 𝐂𝐚𝐫𝐞𝐞𝐫 𝐌𝐨𝐯𝐞𝐦𝐞𝐧𝐭 𝐏𝐫𝐨𝐠𝐫𝐚𝐦 𝐘𝐞𝐚𝐫 𝟐𝟎𝟐𝟏

𝐎𝐩𝐞𝐧 𝐯𝐚𝐜𝐚𝐧𝐜𝐢𝐞𝐬 @ 𝐊𝐓𝐏 𝐓𝐇𝐊 (with at least 3 years working experience)

🎯. HR Executive

🎯. Receptionist

𝐊𝐢𝐧𝐝𝐥𝐲 𝐞𝐦𝐚𝐢𝐥 𝐲𝐨𝐮𝐫 𝐟𝐮𝐥𝐥 𝐫𝐞𝐬𝐮𝐦𝐞 𝐭𝐨 𝐜𝐚𝐫𝐞𝐞𝐫𝐬@𝐤𝐭𝐩.𝐜𝐨𝐦.𝐦𝐲

Visit Us

Wisma KTP, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
Wisma THK, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients

THK (Secretarial, Account, Payroll, Advisory)

A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource booking, accounting and payroll services to clients

Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs

KTP Lifestyle

An internal community for our colleagues on work and leisure.

KTP Career

An external job community on vacancy in Johor Bahru for interns, graduates & experienced candidates.

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

#Ktp #Thks

What is covered under the Employment Act 1955

View Full Size

What do you need to know about the time & attendance in payroll?

Hours of Work

Section 60A(1) :

• Not more than 5 consecutive hours without a period of leisure of not less than 30 minutes duration

• Not more than 8 hours of Work in 1 day

• Not excess of a spread over a period of 10 hours in 1 day

• Not more than 48 hours in 1 week.

Rest Day

Section 59:

• At least 1 paid rest day per week

• Employer may determined from time to time

Work on rest day

Section 60:

• Employee shall be paid not less than 2 times his daily rate of pay.

• The same principle applies for overtime on the rest day.

Holidays

Section 60D:

Employee shall entitled to 11 gazetted public holidays, which must included:

1. National Day

2. Birthday of Yang-Di Pertuan Agong

3. Birthday of the Ruler or Yang di-Pertua Negeri or Federal Territory day

4. Labour Day

5. Malaysia Day

If employee is required to work on a public holiday:

• Employee shall be paid not less than 2 times his daily rate of pay

• Employee shall be paid at a rate not less than 3 times for overtime

Annual Leave

Section 60E:

Employee entitled to paid annual leave as follows:

• 8 days per year for employee who have worked less than 2 years

• 12 days per year for employee who have worked more than 2 years but less than 5 years

• 16 days per year for employee who have worked more than 5 years

For the incomplete 12 months of service:

• The employee is entitled to paid annual leave in direct proportion to the number of completed months of service.

Sick Leave

Section 60F:

Employee entitled to the paid sick leave as follows:

• 14 days per year if employed for less than 2 years

• 18 days per year if employed more than 2 years but less than 5 years

• 22 days per year if employed more than 5 years

If hospitalization is necessary:

• Employee is entitled to paid sick leave of 60 days.

• Inclusive of the paid sick leave entitlement stated in above

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

Hiring & Training Incentive 3.0 2021

View Full Size

Hiring & Training Incentive 3.0 2021

Do you have new hires in 2021?

Data Science and Business Analytics program with CADS

Your new joiners are now eligible to claim the government-funded Data Science and Business Analytics program with CADS. This program is funded by the Penjana Kerjaya 3.0 Hiring & Training Incentive.

RM4,000-RM6,000 worth of Data Science training is available for your new hires joining your company after 15 June, 2021.

Anyone joining the company before 15 June, 2021 is no longer eligible for the program.

Application deadline is now extended under the PEMULIH Stimulus Package, act fast and start your applications to claim this special incentive.

Suitable for

Business Development, Sales, and Marketing professionals who want to showcase business ROI with engaging and interactive dashboards
Business Unit Managers who want to streamline data across departments and develop master dashboards for business process reporting and performance improvement
Anyone who wants to advance their career as a data-savvy professional
IT professionals and Data Scientists who want to understand how to communicate data and communicate findings and insights to non-technical and non-data-savvy colleagues effectively
Analysts or financial professionals that want to upgrade their presentation with actionable insight

Eligibility

New hires after 15 June, 2021 with salary minimum RM1,500
Fresh graduates aged 18 - 30 years old (never work in any company before, with salary minimum RM1,200)

Source

For more information, kindly refer to our website: https://go.thecads.com/e/567742/penjanakerjaya/ph82w/625929266?h=Qc0HIq2tuXgTYhf67msE-zjupfdS-xDAwD4ji1rjz84.

How to claim?

Below are the following procedures/chronologies to aid on your registration process:

Ensure all the hired employees (after 15th June 2021), are registered under PERKESO ASSIST and contributed to SOCSO. By right in any SOCSO contributed organization, this should be have been completed a week or two after the employee has joined in. https://assist.perkeso.gov.my/ms/employer/login
Proceed to register your company in Myfuturejobs portal and publish the related jobs that your employee has applied/joined for. https://employers.myfuturejobs.gov.my/

This is to re-enact again the employee hiring process while collecting statistics information in the portal

Hence, after publishing the job, the employee then needs to apply (re-enactment) the job in myfuturejob portal.
Lastly, proceed to register into Penjana Kerjaya portal. https://penjanakerjaya.perkeso.gov.my/

This portal will serve to register for both Monetary incentives as well as Training incentives

Select Option under Hiring Incentives 3.0

After registering the company details into this platform, you will need to register the job posted in Myfuturejobs into this portal as well.

All the employees hired under the posted Job need to be assigned and registered. This marks the final steps for Monetary incentives application

Once the above (point D) have been approved, you will receive an email notification from PERKESO notifying on that.

Then you may proceed to register and assign you employees to claim the training funds.

Should you choose CADS as your training provider :

Under Programme : Select “Professional Training”

Search for training code HIT8456, this code is referring to our EDP (Enterprise Data Practitioner) program.

Additional Resources

Links below to manual provided by PERKESO :

Myfuturejob registration : https://www.myfuturejobs.gov.my/wp-content/uploads/2020/12/MYFutureJobs-Employer-Manual.pdf

Penjana Kerjaya registration : https://www.perkeso.gov.my/images/penjana/penjanakerjaya/170720%20-%20Manual%20Penjana%2

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

HRDF exemption 2021

Exemption to existing registered employer

The exemption of mandatory levy for the month of July and August 2021 under the Pembangunan Sumber Manusia Berhad Act 2001 is automatically granted for registered employers who could not operate during the Movement Control Order (MCO) with reference to Circular No 06/2021.

Employers are required to commence payment of the levy contribution for September 2021 or before 15 October 2021.

Registered employers of Human Resource Development Corporation (HRD Corp) are eligible for this exemption except for those under essential sectors as listed under National Recovery Plan’s (NRP) SOP, Phase 1 dated 9 July 2021.

Exemption to the new registered employer under new scope from March 2021

New registered employers of Human Resource Development Corporation (HRD Corp) under the extended scope from March 2021 are eligible for the exemption until December 2021.

Source :

CIRCULAR NO 6_2021

Exemption of Human Resources Development Levy for the Month of July and August 2021 for Registered Employers under Industries Affected by the Movement Control Order Imposed on 1 June 2021

https://hrdcorp.gov.my/.../6-Employers-Circular-No-6-2021...

𝐕𝐢𝐬𝐢𝐭 𝐮𝐬 :
Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
Website www.ktp.com.my
Instagram https://bit.ly/3jZuZuI
Linkedin https://bit.ly/3sapf4l
Telegram http://bit.ly/3ptmlpn

𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐀𝐜𝐜𝐨𝐮𝐧𝐭/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞
(𝐎𝐮𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐚𝐥 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐥𝐥𝐞𝐚𝐠𝐮𝐞𝐬)
Tiktok http://bit.ly/3u9LR6Q
Youtube http://bit.ly/3ppmjyE
Facebook http://bit.ly/3ateoMz
Instagram https://bit.ly/3jZpKLo

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫
(𝐎𝐮𝐫 𝐞𝐱𝐭𝐞𝐫𝐧𝐚𝐥 𝐣𝐨𝐛 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲 𝐟𝐨𝐫 𝐢𝐧𝐭𝐞𝐫𝐧𝐬, 𝐠𝐫𝐚𝐝𝐮𝐚𝐭𝐞𝐬 & 𝐞𝐱𝐩𝐞𝐫𝐢𝐞𝐧𝐜𝐞𝐝 𝐜𝐚𝐧𝐝𝐢𝐝𝐚𝐭𝐞𝐬 )
Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

We are one-stop (2️⃣0️⃣years+ history) audit, tax, secretarial, accounting, and payroll firms that commit to help and grow our clients' business.

#KTP
#Thk
#ktplifestyle
#ktpcareers
#HRDFExemption

𝟒 𝐬𝐭𝐞𝐩𝐬 𝐭𝐨 𝐚𝐩𝐩𝐥𝐲 𝐇𝐢𝐫𝐢𝐧𝐠 𝐈𝐧𝐜𝐞𝐧𝐭𝐢𝐯⻏

View Full Size

𝟒 𝐬𝐭𝐞𝐩𝐬 𝐭𝐨 𝐚𝐩𝐩𝐥𝐲 𝐇𝐢𝐫𝐢𝐧𝐠 𝐈𝐧𝐜𝐞𝐧𝐭𝐢𝐯𝐞 𝟑.𝟎

The Hiring Incentive Programme, Penjana Kerjaya, is an economic recovery incentive under the Ministry of Human Resource, administered by SOCSO's National Employment Services to 𝐩𝐫𝐨𝐦𝐨𝐭𝐞 𝐣𝐨𝐛 𝐜𝐫𝐞𝐚𝐭𝐢𝐨𝐧 𝐚𝐦𝐨𝐧𝐠 𝐞𝐦𝐩𝐥𝐨𝐲𝐞𝐫𝐬 while increasing employment prospects.

In short, our government will 𝐬𝐮𝐛𝐬𝐢𝐝𝐞 𝐞𝐦𝐩𝐥𝐨𝐲𝐞𝐫𝐬 𝐰𝐡𝐨 𝐡𝐢𝐫𝐞 𝐧𝐞𝐰 𝐞𝐦𝐩𝐥𝐨𝐲𝐞𝐞𝐬 during this pandemic.

Employers can apply for Hiring Incentives 3.0 from 15 July 2021 until 31 December 2021.

How to apply for Penjana Kerjaya 3.0 Hiring Incentive

Step 1: Register Account on 3 platforms

(A) Penjana Kerjaya 3.0

http://penjanakerjaya.perkeso.gov.my

(B) myFUTUREJOBS portal as employer

https://employers.myfuturejobs.gov.my

https://assist.perkeso.gov.my/ms/employer/login

Step 2: Prepare documents for submission

*SSM / ROC / ROS Business Registration Number verified by Bank

*Perkeso ASSIST Employer Number

*Employee details (Name and IC number)

*Offer Letter for each employee/ Contract of Service

*Employer’s bank account information (copy of the front page of the Bank *Statement with employer’s name, bank account number, and bank’s name)

*Employee Verification Form signed by the employee.

*Certificate / Self-declaration by the employer if the employee belongs to the vulnerable group

Step 3: Post Job Vacancy on myFutureJobs Portal

Login and post job on MyFutureJob portal as employer: https://employers.myfuturejobs.gov.my
Get your employee to register as job seeker and apply for the job you posted.

Step 4: Submit Application on Penjana Kerjaya 3.0 Website

Visit Penjana Kerjaya 3.0 Website and submit the forms and documents accordingly.
Website: http://penjanakerjaya.perkeso.gov.my

A final note on Hiring Incentive 3.0

A step-by-step guide for the application process is available from SME Corporation Malaysia

MYFutureJobs - Employer Portal User Guide

https://smemalaysia.org/media/3b.MYFutureJobs-Employer-Manual.pdf

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

What is Perkeso Hiring Incentive in 2021 ?

View Full Size

What is Perkeso Hiring Incentive in 2021 ?

In short, our government will 𝐬𝐮𝐛𝐬𝐢𝐝𝐞 𝐞𝐦𝐩𝐥𝐨𝐲𝐞𝐫𝐬 𝐰𝐡𝐨 𝐡𝐢𝐫𝐞 𝐧𝐞𝐰 𝐞𝐦𝐩𝐥𝐨𝐲𝐞𝐞𝐬 during this pandemic.

Employers can apply for Hiring Incentives 3.0 from 15 July 2021 until 31 December 2021.

Key summaries of Hiring Incentive 3.0

Application timeline: 15/7/21 until 31/12/ 21
Hiring timeline: 15/6/21 until 31/12/21
Key benefits
- *40-60% salary incentives paid to employers that hire new staffs with 3 or 6 months contract
- *Claim up to RM7,000 worth of Data Science and Business Analytics Training per employee
*other benefits

6 scheme of Hiring Incentive 3.0

The six initiatives are targeted for support for employers in the following areas:

#1 The unemployed and people who lost their jobs

Eligibility
- Recipients of employment insurance system (SIP) benefits;
- Individuals including graduates who have been unemployed for more than 180 days; and
- Individuals who have never contributed to PERKESO
Incentive rate - 60% of monthly salary to the employer
Maximum payment per month - RM6,000
Minimum salary - RM1,500 and above
Length of service contract - 12 months

#2 The vulnerable groups

Eligibility
- Disabled;
- Participants under the Return to Work (RTW) programme;
- Ex-convicts; and
- Individuals below Malaysia’s poverty line
Incentive rate - 60% of monthly salary to the employer
Maximum payment per month - RM6,000
Training assistance - Until RM7,000
Minimum salary - RM1,500 and above
Length of service contract - Six months

#3 For Malaysianisation

Eligibility
- Replacement of positions offered to local workers to replace foreign workers
Incentive rate
- 40% of the salary is credited to the employer’s account; and 20% of the salary is paid directly to the employee
Maximum payment per month
- RM4,000 to the employer; RM2,000 to employees
Minimum salary- RM1,200 and above
Length of service contract - 12 months

#4 For apprenticeships

Eligibility
- School leavers and graduates, aged 18 to 30 years
Incentive rate
- RM1,000; or RM800
Maximum payment per month - RM4,800 within six months
Minimum salary - Minimum RM1,200 and above
Length of service contract -Minimum three to six months

#5 Those under the age of 40

Eligibility
- Aged 16 to 39
Incentive rate
- 40% monthly salary to the employer (subject to a maximum salary of RM10,000)
Maximum payment per month - RM4,000
Minimum salary - Minimum RM1,500 and above
Length of service contract - Minimum 12 months

#6 Those above the age of 40

Eligibility
- Aged 40 and above
Incentive rate
- 60% monthly salary to the employer (subject to a maximum salary of RM10,000)
Maximum payment per month - RM6,000
Minimum salary - Minimum RM1,500 and above
Length of service contract - Minimum 12 months

A final note on Hiring Incentive 3.0

For Employers

* New hires after 15/6/2021 with salary minimum RM1,200

*For contract staffs, the contract period in the offer letter has to be at least 3 months or 6 months

*consult Penjana Kerjaya 2.0 Customer Service team for detailed information and eligibility

Eligibility :

Employer* register with SOSCO
Employee** contribute to SOSCO
- * Register with SSM before 1/1/21
- ** Exclude foreigner

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

Last call on WSP 3.0 which to be closed on 31.7.21

View Full Size

Last call on WSP 3.0 which to be closed on 31.7.21

Key summary of T & C for WSP 3.0

1. Sales reduce by at least 30%

2. Employers and employees registered and contributed to Sosco prior to 1/1/21.

3. Register 1/6/21 to 31/7/21.

4. All sectors are eligible.

5. Limited to *Employees 500 *Wages below RM4000

6. Employer register with SSM by 1/1/21.

7. No pay cut. No retrenchment.

8. Register with IRBM.

PS : Employers are required to submit new application on WSP 3.0 in Sosco portal. https://psu.perkeso.gov.my/

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers

Latest update on WSP 4.0 (open by 1/8/21)

View Full Size

Overview of WSP 4.0

Get ready to apply the WSP 4.0 which applicable for all industries! No salary restriction this time according to the FAQ of “Program Subsidi Upah 4.0” (WSP)which issued by PERKESO on 15 July 2021.

Key takeaways of WSP 4.0:

You will understand the update of the WSP 4.0 as follows:--

1. Who can apply for WSP 4.0?

2. When to apply?

3. How much for the subsidy?

4. Subsidy for how many months?

5. Do I need to submit the application for WSP4.0 if I have applied before for WSP2.0 or WSP3.0?

6. What type of documents are needed for new application?

Summary of learning

1. Who can apply for WSP 4.0?

- Employer and employees who have registered or contributed to Socso before 1Jun 2021.

- Employer should have registered with the Companies Commission of Malaysia (SSM) or the relevant local authority before 1 Jun 2021.

- Company’s revenue which reduced by 30% or more of total monthly revenue in 2021 compared to any month in 2019/2020/2021 prior to the outbreak of the COVID-19 outbreak.

2. When to apply?

- Effective from 1 August 2021 until 31 October 2021.

3. How much for the subsidy?

- RM600 per employee per month and up to 500 employees only.

Remark: The monthly salary restriction of not more than RM4,000 has been removed under WSP4.0.

4. Subsidy for how many months?

- 2 months for all industries; and

- additional 2 months for sectors on the negative list such as Pub, Spa and beauty salon.

5. Do I need to submit the application for WSP4.0 if I have applied before for WSP2.0 or WSP3.0?

- Yes, employer has to submit new application through Perkeso website https://psu.perkeso.gov.my/.

6. What type of documents are needed for new application?

- Employee listing (follow the standard format in PERKESO website);

- Employer’s bank account information (copy of first page of the bank statement);

- Letter of Business Registration Number (BRN) (normally used to open the company bank account);

- SSM/ROS/ROB/relevant local authority registration certificate;

- Declaration form of WSP4.0

Sources of WSP 4.0

FAQ for WSP 4.0 on 15 July 2021

https://www.perkeso.gov.my/images/pemulih/psu4/150721_-Soalan%20Lazim%20Program%20Subsidi%20Upah%20PSU4.0%20v4.pdf?fbclid=IwAR2EzmvfMtWr2r4kjq6UM3SgYBTaGc1TpTxd_7jUIVnzgd4TleQZSQmm3Wo

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers

FAQ on EPF - Payment subject to EPF

View Full Size

FAQ on EPF - Payment subject to EPF

Commonly asked questions on EPF :

1. Can employer not paying EPF Malaysia?

2. What payment is not liable for EPF contribution?

3. How to avoid paying EPF?

Or we ask you the following questions :

Did your boss underpay on your EPF contribution?
Did you pakat with your boss to reduce EPF contribution?

Any agreement to do so is illegal according to the law. Imprisonment term not exceeding 3 years or to a fine not exceeding RM10,000 or both.

Payment subject to EPF

Salary
Payment for unutilized annual and medical leave
Bonus
Allowance
Commission
Wages for half day leave
Incentives
Arrears of wages
Wages for maternity leave
Wages for study leave
Other payments under services contract or otherwise

Payments no subject to EPF

× Service charge

× Gratuity

× Overtime payment

× Retirement benefit

× Retrenchment, temporary layoff or termination benefits

× Any travelling allowance or the value to any travel concession

× Any other remuneration or payment as may be exempted by the minister

Source from KWSP:

https://www.kwsp.gov.my/member/contribution/mandatory-contribution#WhatIsDeducted

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers

3件事 KWSP会员在申请i-Citra提款前一定要做

View Full Size

3件事 KWSP会员在申请i-Citra提款前一定要做

雇员公积金局（KWSP）将在7月15日开放i-Citra公积金提款的申请. 会员可以从自己的公积金中提款高达RM5,000，也就是每个月最多RM1,000.

在申请i-Citra公积金提款之前,会员受促先检查

1. 使用活跃的银行户口

2. 更新个人资料和银行资料

3. 查看最新的存款额

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers

如何处理外籍员工

View Full Size

		外籍员工薪水上的事項你掌握了多少呢？

		外籍员工和本地员工在薪水上面究竟有何不同, 每个人有不一样的说法，

		相信还是有很多人''懵查查''。我们就别再道听途说了， 快来看看我们整理出来的懒人包吧！

		1. 雇用外籍员工的条例

		1.1 60K 提供资料的义务

		雇主必须在雇用外籍员工的14天内将外籍员工的详细资料（Form PA 1）提交至劳工部，该资料的格式将由劳工局局长决定。

		http://jtksm.mohr.gov.my/.../lapora.../BORANG-PA1-170613.pdf

		在总监要求时，雇主应按照总干事指示的方式和时间间隔提交与雇用外籍员工有关的详细信息。

		如外籍员工的服务被终止

		a) 由雇主；

		b) 由外籍员工；

		c) 马来西亚移民局发给外籍员工的就业准证到期时；

		d) 外籍员工被遣返或驱逐出境后，雇主应在外籍员工服务终止后的 30 天内通知总监。（Form PA 2）

		http://jtksm.mohr.gov.my/.../laporan-majikan/pa217613.pdf

		1.2 60L 总监可调查投诉

		总监可调查任何本地与外籍员工对雇主的任何有关雇佣条款的投诉；总监可向雇主提供合适的方案已解决问题。

		雇主不遵守总干事根据第 (1) 款发布的任何指令，即属犯罪。

		1.3 60M 禁止解雇本地员工以雇用外籍员工

		雇主不能以为了雇用外籍员工的理由而终止本地员工的服务合约。

		1.4 60N 因裁员而终止服务合约

		如果雇主想要削减员工人数，雇主不能解雇本地员工，除非先将同等级的外籍员工解雇。

		您也可以参考这个网站Employment Act 1995 (Page 68, Part XIIB)

		http://jtksm.mohr.gov.my/.../akta.../akta_kerja1955_bi.pdf

		2. 休假权利

		外籍员工与本地员工的假期基本上都是一样的。其中包括年假，病假，公共假日等等。年假和病假的天数则依据在公司服务的年期来计算。

		3. 是否要缴付公积金, 社会保险, 就业保险, 每月预扣税和人力资源发展基金?

		3.1 公积金 EPF

		一般上外籍员工不需要缴付公积金，如果需要也可以透过公积金网站直接缴付。员工在60岁以下的巴仙率在9%, 60岁以上是 5.5%。 雇主则因不一样的条件而缴付不同的数额。

		您也可以参考这个网站KWSP Table (Page 17, Paragraph 1; Page 33, Paragraph 1)

		https://www.kwsp.gov.my/.../927226/BI-Jadual+Ketiga+.pdf

		3.2 社会保险 SOCSO

		自01/01/2019开始, 雇主必须为外籍员工缴付 1.25%的社会保险。而该外籍员工必须持有合法护照, 就业签证及特别准证。

		您也可以参考这个网站Perkeso Contribution Rate 和 Perkeso Guideline

		https://www.perkeso.gov.my/en/rate-of-contribution.html

		https://www.perkeso.gov.my/.../employe.../contributions.html

		3.3 就业保险 EIS

		外籍员工不需要缴付就业保险，雇主也无需为外籍员工缴付就业保险。

		3.4 每月预扣税 PCB

		外籍员工必须计算与缴付每月预扣税，如果在一年里连续182天居住在本地的就是定居者，当然税务上的巴仙率也随之不同。

		您也可以参考这个网站Residence Status of Individuals (Page 1, Paragraph 4; Page 4, Paragraph 6)

		http://phl.hasil.gov.my/pdf/pdfam/PR6_2011_23012017.pdf

		3.5 人力资源发展基金 HRDF

		如果公司有注册人力资源发展基金，只需为本地员工缴付，但不包括外籍员工。

		您也可以参考这个网站HRDF

		https://hrdcorp.gov.my/expansion-of-psmb-act-2001/

		额外资讯：雇主必须每年为外籍员工准备Form EA 让他们去报税哦。

Casual worker vs Part-timers

View Full Size

Casual worker vs Part-timers

How to identify “Part-Timers”?

Whose average working hours between 30% -70% of the normal working hours per week of full time employees.

How to identify “casual worker”?

Whose average working hours not more than 30% of the normal working hours per week of full time employees.

Part-Timer

• Governs by employment laws - Employment (Part-Time Employees) Regulations 2010

• Perform works in business premises

• Entitles Annual Leave & Sick Leave

• Wages subject to EPF, SOCSO, EIS & PCB

Casual Worker

• Does not govern by employment laws

• Perform works at their own home / business premises

• Does not entitle Annual Leave & Sick Leave.

• Wages do not subject to EPF, SOCSO, EIS & PCB

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers

人力资源部有推出了一款手机应用程序 APP Working For Workers (WFW)

View Full Size

人力资源部有推出了一款手机应用程序 APP Working For Workers (WFW)

政府推出这款APP，是为了保护与促进国内员工的权利与福祉。员工一旦遭遇雇主剥削或不合理对待时，能够直接在APP内向大马劳工局(TK)举报.

Working For Workers (WFW) 应用程式，让员工可以针对雇主涉嫌违反现有劳工法律的行为，向劳工局作出投诉.

WFW有14项投诉类别，包括毫无通知下解雇、雇员薪金未达最低薪金标准、雇主拖延薪金、无年假、无聘雇合约、无产假、无加班费、无公共假期, 雇主不支付解雇金, 雇主不遵守 1990 年工人住房和设施法案(The Workers' Minimum Standards of Housing and Amenities Act 1990)的最低标准, 雇主不遵守 2012 年最低退休年龄法案, 非法扣减工资等等，供举报者选择.

Google Play或者Apple Store搜寻WFW这款APP，下载安装后，就能根据步骤去举报雇主.

这款APP将允许员工匿名去举报，让员在不必担心身分暴露下进行投诉.

劳工局在接获投报后，预料3至7天内就会受理投诉.

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers

员工随时可以 report 老板如果老板不做这些

View Full Size

政府随时可以捉老板, 如果老板不做这些 HR 事...

其实马来西亚有很多关于雇主的法律, 老板必须知道 & 跟.

缴纳 Sosco

强制性要求雇主向社会保险机构进行注册. 为员工登记成为社险会员.按月为员工向社险机构缴纳保费.

社会保险机构将对有关雇主开出500至4000令吉的罚单。若雇主不认罪或者不缴纳罚款，案件可以被带上法庭审理。若法庭判定有罪，雇主将会面对每一名员工罚款不超过1万令吉的处分，若重犯，则罚款不超过5万令吉或监禁不超过5年.

缴纳就业保险EIS

就业保险计划是于2018年1月1日实施.违规雇主将会被开出不多于5000令吉罚款.若无法及时还清，将被提控上庭并面对最高1万令吉罚款、监禁不超过2年或两者兼施的刑罚。

缴纳公积金EPF

1991年雇员公积金法令第43(2)条文，该法令规定所有雇主必须在每月15日或之纳雇员公积金，一旦罪成，将判处不超年监禁或不超过1万令吉的罚款，或两者兼施。

最低薪金制

从2020年开始，全马56个主要城市的最低薪金为1200令吉.

在最低薪金(修正)法令下，违例的雇主若罪成，可被罚款不超过1万令吉(每位雇员).若雇主继续违规，他们每日可被罚款不超过1000令吉。此外，若雇主再犯，罚款将提高至不超过2万令吉或监禁不超过5年.

雇主不可以现金支付员工薪水

根据马来西亚1955年劳工法第25A(1)条文有明文规定，所有薪金必须通过银行户头发给员工，而以现款发薪属于违例。

如果要以现金发薪，雇员必须签署一封要求现金发薪的信给雇主，并得到批准，否则就属抵触1955年劳工法令25A(1)条文.

缴纳 HRDF 人力资源发展基金

Human Resource Development Fund (HRDF) 缴纳率介于员工月薪的 0.5-1%. 其目的是为了提高人力资本的素质，栽培一流的员工.

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP (Audit, Tax, Advisory)

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our external community for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Secretarial, Account/Payroll, Advisory)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

#Thk

#KTP

#KTP lifestyle

#KTPcareers

#valuation

#valuationservices

#IACVS

3 minutes video on how to register HRDF

View Full Size

Instructional Video - How to Register with HRDF

Background

Recently, the Government has expanded the scope of industries for employers who have more than 10 employees to register Human Resources Development Funds (HRDF).

The objective is to increase the training opportunities for all employees to up-skill themselves and be prepared for a future ready workforce against technology displacement.

The Government has also encouraged those employers who are not mandatory to register to submit the Form 1 as well.

We understood this is a challenge for some employers on how to do the registration.

To clear your doubt, please watch our video with one click.

https://bit.ly/3sFAzWN

Sources:

Human Resources Development Fund Official Website https://www.hrdf.com.my/

P.U.(A) 84 Pembangunan Sumber Manusia Berhad (Amendment of First Schedule) Order 2021

https://www.hrdf.com.my/wp-content/uploads/2016/12/FEDERAL-GOVERMENT-GAZETTE-PEMBANGUNAN-SUMBER-MANUSIA-BERHAD-AMENDMENT-OF-FIRST-SCHEDULE-ORDER-2021.pdf

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our job platform for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Our associate in secretarial & accounting services)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

今天是最后一天登记 HRDF!

View Full Size

FAQ Malaysian Institute Accountants seminar with HRDF @ 23/03/21

View Full Size

Question 7: Is professional firm considered as employer? (eg: sole-proprietor, partnership and LLP)

Answer:

Yes, all are considered as employer if they have contract of service with employee.

“Employer means any person who has entered into a contract of service to employ any other person as an employee, and includes an agent, manager or factor of such first-mentioned person.”

Question 8: What is the compound for not registering?

Answer:

According to Section 13(2) of PSMB Act 2001, the employer is liable to a fine of not exceeding RM10,000 or imprisonment not exceeding 1 year or both.

Question 9 : How to define employees?

Answer:

It included all the employees who are under “Contract of Service”.

Included: partners from partnership, trainee, part time, non-professional employees (eg: cleaner, coffee lady, receptionist)

Excluded: Internship

“Contract of service means any agreement, whether oral or in writing and whether express or implied, whereby one person agrees to employ another as an employee and that other agrees to serve his employer as an employee, and includes an apprenticeship contract”

Question 10 : Is internship consider under contract of service?

Answer:

No. Internship is not under contract of service.

Question 11 : How to define wages?

Answer:

Wages = salary + fixed allowance. Not include: no fixed allowance, bonus.

“Wages means the basic salary and fixed allowances or other emoluments of a like nature paid in cash by or on behalf of an employer to an employee, and includes any leave pay and arrears of wages but does not include: -

a) any contribution paid by an employer on his own account to any pension fund, provident fund, superannuation scheme, retrenchment, termination, lay-off or retirement scheme, thrift scheme or any other fund or scheme establish for the benefit or welfare of the employee;

b) any travelling allowance or the value of any travelling concession;

c) any sum payable to the employee to defray special expense entailed on him by the nature of his employment;

d) any gratuity payable on discharge or retirement;

e) any bonus or commission; or

f) any allowances paid to apprentice under apprenticeship contract;”

“Monthly wages means the wages paid by an employer to an employee for the whole or part of the month during which the employee id employed by the employer.”

Question 12 : Is director fee subject to HRDF?

Answer:

A director who only receive director fees is not considered as employee.

Question 13 : What are the steps to claim HRDF?

Answer:

Step 1: Send application first and is approved training (registered under HRDF)

Step 2: Approved and attend training (include registered under HRDF and internal training (eg: conduct by manager)

Step 3: Submit complete document for the claim after training (will have a workshop on guiding how to claim)

Question 14 : Any expire date to utilize the fund?

Answer:

Yes, you need to claim the fund within 24 months. Otherwise, it will be forfeited after 24 months from the date of contribution.

Question 15: The levy payment is exempted from March to May 2021. Does it mean the first levy payment is on wages for June 2021 and the payment due date is on or before 15 July 2021?

Answer:

Yes, the company need to pay the levy on salaries from June 2021 onwards. Levy payment to be made no later than 15th of the month.

Question 16 : How much is the rate of levy if number of employees reduce to less than 10? Do I need to notify Corporation?

Answer:

No, you no need to notify Corporation. The rate of levy shall remain at 1% of the monthly wages of each of the employees until the end of the current year.

However, the rate of levy shall be 0.5% if the number of employees remains below 10 after the current year.

[Refer to Section 15(5) and Section 15(6) of PBSM 2001]

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our job platform for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Our associate in secretarial & accounting services)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

𝐅𝐀𝐐 - 𝐌𝐈𝐀 𝐬𝐞𝐦𝐢𝐧𝐚𝐫 𝐰𝐢𝐭𝐡 𝐇𝐑𝐃𝐅 @ 𝟐𝟑/𝟎𝟑/𝟐𝟏

View Full Size

Question 1: Can employer register after 31.03.2021? Say 30.04.2021, as the levy exemption is up to 31.05.2021.

Answer:

No, you need to register not later than 30 days from the effective date of Expansion of Act [i.e. 01.03.2021].

[Refer to Section 13(1) of PSMB Act 2001 and Regulation 4(1) of Pembangunan Sumber Manusia Berhad (Registration of Employers and Payment of Levy (Amendment) Regulation]

To avoid enforcement action by HRDF, you are advised to register before 30.03.2021. (HRDF officer can imposed penalty for non-compliance)

01.03 – 31.05.2021 is only for levy exemption under Section 14 and Section 15 of PSMB Act 2001.

[Refer to PU (A) 84 Pembangunan Sumber Manusia Berhad (Exemption of Levy) order 2021]

Question 2: If company has less than 10 staffs after registered, what can the company do?

Answer:

You can opt to deregister under Section 16(2) of PSMB Act 2001, if you have less than 10 staffs for three consecutive months. You are required to submit application to Corporation for de-registration together with any relevant documents to prove such decrease.

However, you will need to register again if you have 10 staffs in future.

Alternatively, you can continue contribute 1% on remaining 9 staff without deregister. The company is not required to inform if changes in number of workers. The company only need to contribute according to number of remaining staff.

[Refer to Section 15(5) of PSMB Act 2001]

Question 3: If I de-register or I close down my company? Can I get a refund?

No, you will not be refunded.

For de-registration

When an employer is re-registered within a period of two years from the date of deregister, the company shall continue to be eligible to receive financial assistance or other benefits to which the employer was entitled prior to the deregistration.

[Refer to Section 16(2) of PSMB Act 2001]

For closure of company

No balance will be refunded and balance of levy will be transferred to the HRDF General Reserve.

Question 4: Shall HQ register for all branches?

Answer:

Yes, if HQ and all branches under one registration number (ROC/ROB).

But, if HQ and branches are separate entity, then they need to register separately.

Question 5: How about if HQ and branches have different EPF or SOCSO number?

Answer:

HQ can register first, then branches register under HQ. HRDF will assign number to branches like [xxxxx_(Branch 1)], [xxxxx_(Branch 2)]. The company is required to inform HRDF.

Question 6: All employers must submit Form 1 regardless number of employees or even a dormant company?

Answer:

Yes, Form 1 is for a declaration forms and do not tick voluntary register when submit the form.

If you are not liable to register under the Act, the application of Form 1 will be rejected and the employer will receive a rejection letter.

If you failed to submit Form 1 within 30 days, a compound of RM2,000.00 will be imposed.

Visit us

Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru

KTP

𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)

𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our job platform for interns, graduates & experienced candidates )

Instagram https://bit.ly/3u2PxHg
Facebook http://bit.ly/3rPxz9o

𝐓𝐇𝐊 (Our associate in secretarial & accounting services)

Website www.thks.com.my
Facebook http://bit.ly/3duvQ5z

We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.

Summary of MIA seminar with HRDF on 23/3/2021 Part 1

View Full Size

Summary of MIA seminar with HRDF on 23/3/2021

1. Before 1st March 2021, any activities/industry covered under 1st Schedule

- Manufacturing

- Services

- Mining & Quarrying

2. After 1st March 2021, industry/sectors/activity under 1st Schedule is a mandatory category

- Employer with min 10 local employees

- 1% from total gross salary + fixed allowances

- Section 14 Imposition of levy

P.U (A) 84 Pembangunan Sumber Manusia Berhad (Amendment of first schedule) order 2021

3. Exemption levy payment from 1.3.2021 – 31.5.2021 under P.U (A) 85 Pembangunan Sumber Manusia Berhad (Exemption of levy) order 2021

4. Objective to expansion – increase training opportunities for all employees, to up-skilling, and to prepare a future-ready workforce against technology displacement.

5. Please submit Form 1 even though a dormant company with no staff, just for HRDF record. If not required, they will email to reply to you. Except for voluntary register

How to submit Form 1

Step 1 – Scan all the document as per requirement

Step 2 – go to the HRDF website and click register here

Step 3 – Fill in Form 1 and attached all the information

Step 4 – Click submit

Step 5 – within 7 days process.

Take note:

(i) Details of submission officer

Please put the account email instead of the boss email. Because HRDF maybe clarifies with the submission document.

(ii) Employer Integrity Pledge

No compulsory to be filling.

(iii) Employee with 5-9 Malaysian employees are given the option to register with HRDF

Tick for voluntary registration only. If not, please tick.

6. How do you define employees?

Employee included office boy, coffee lady, receptionist excluded internship.

“Contract of service” means any agreement, whether oral or in writing and whether express or implied, whereby one person agrees to employ another as an employee and that other agrees to serve his employer as an employee and includes an apprenticeship contract

7. What are wages?

- Basic salary + fixed allowance

“Wages” means the basic salary and fixed allowances or other emoluments of like nature paid in cash by or on behalf of an employer to an employee and includes any leave pay and arrears of wages.

Not included any pension fund. Provident fund, retirement fund, retrenchment, termination, any traveling allowance, gratuity, bonus, commission, director fee.

8. How to refund?

- No refund - For striking off the company.

- De-registered –

(i) Has do re-registered within a period of two years from the date of deregister shall continue to be eligible to receive any financial assistance.

(ii) If not re-register within a period of two years, the financial assistance will lose.

Can deregister under Section 14A decrease to below ten for three consecutive months.

9. How to claim?

- The courses need to approve by the HRDF organization.

- The claimable is based on your account balance has a minimum of 50% of the training fee. Disbursement by 2 times when the account has sufficient balance.

10. Any update for new staff or resign staff?

- No need to register and update new staff information in the system. You only required to fill in the total paid 1% of the number of employees during the contribution.

Visit us