Latest update on HRDF 2021

Background of HRDF 2021

Gazette order PU (A) 84 * dated 26/02/21 which comes into operation on 1/3/21.

1. Employer with more than 10 or more employees

2. Employer for industry specified in column(2) of Part I of the First Schedule with 5 to 9 employees.

What is benefits of HRDF?

HRDF Levy is a fund that is deposited by employers on a monthly basis.

They can apply for schemes provided by HRDF to attend any programmes recognised by HRDF

The Government Special Fund is an allocation provided by the Government to benefit employers who apply for related schemes offered by HRDF.

What is HRDF rate ?

Section 14(1) of PSMB Act, 2001 stipulates that there shall be paid by every employer to whom the PSMB Act, 2001 applies, a HRD levy in respect of each of his employees at the rate of one per centum (1%) of the monthly wages of the employee.

Section 15(2) of PSMB Act, 2001 stipulates that there shall be paid by employer a HRD levy in respect of each of his employees at the rate of 0.5 per centum of the monthly wages of the employee (applicable to employer who opts to be registered).

An employer who is liable to pay the HRD levy shall pay those levies for the first and subsequent months’ wages commencing from the date the employer becomes liable as stated under the Regulation 7 of the Pembangunan Sumber Manusia Berhad (Registration of Employers and Payment of Levy) Regulations 2001.

The payment of the HRD levy is the responsibility of employers.

Employers are not permitted to deduct the wages of employees under any circumstances for the payment of the levy.

How to register HRDF?

1. Go HRDF website https://www.hrdf.com.my/

2. Click HRDF Employer Registration

3.Follow the procedures

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

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

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𝐓𝐇𝐊 (Our associate in secretarial & accounting services)

• Website www.thks.com.my

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

注意！你是否有正确的计算与提交预扣税（PCB)。

然而，您知道正确的预扣税（PCB）算法要包括实物利益(BIK)与额外津贴(Perquisite). 您是否又知道这两者的含义与差别？

为了得到解答与避免罚款，赶快点击以下我们为您用心准备的短视频吧！

PCB: 员工预扣税(PCB)的教学指南
 

Official guideline from IRB on perquisite and BIK

BIK - http://phl.hasil.gov.my/pdf/pdfam/PR_11_2019.pdf

Perquisite - http://phl.hasil.gov.my/pdf/pdfam/PR_05_2019_2.pdf

#KTP

#Thk

#PCB

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Form EA 和 CP58 是什么？

Form EA

它是一份员工的年度薪酬报表， 报表中 列出员工过去一年的收入福利，每月预扣税（PCB），公积金等等。
 

CP58

它是一份收入列表将列出支付给代理商，经销商或分销商的现金和非现金奖励。
 

Form EA 呈报种类

• 工资，薪水，休假工资，佣金，奖金，酬金，花红，董事费，津贴

• 公司汽车，汽油津贴，水电费津贴，电话费津贴，家佣

• 住宿福利

• 失业补偿金

• 退休金
 

CP58 呈报种类

• 现金奖励：佣金，奖励金，花红

• 非现金奖励: 汽车，房屋，旅行配

套，代金券
 

Form EA 截止日期

每年2月的最后一天之前须分发给员工
 

CP58 截止日期

每年3月31日之前须分发给代理商，经销商或分销商

* Form EA 和 CP58 不必呈交给税务局
 

Form EA 和 CP58 罚款

Form EA 和 CP58 罚款一致，如果没有呈报，将会有RM200至RM20,000的罚款或不超过6个月的监禁，或两者兼施
 

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