1分钟学习“如何在BIK / Perquisites计算PCB”

1分钟学习“如何在BIK / Perquisites计算PCB”
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How to compute PCB on BIK or perquisites?

实物利益和额外津贴如何计算PCB?

Situation 1: Benefit-In-Kind (情况1:实物利益)
 

  • ABC Sdn Bhd provided motorcar with petrol to his employee – Mr X.
    ABC Sdn Bhd 提供一辆汽车和汽油给员工- Mr X.

     
  • The motorcar cost is RM 120,000.00.
    那辆汽车价值是RM 120,000.00.

     
  • According to prescribed value method the BIK value is RM 5,000.00 (motorcar) + RM 1,500.00 (petrol) = RM 6,500.00 per annum.
    根据规定的价值方法,实物利益的价值是RM6,500一年 (RM 5,000.00 – 汽车 + RM 1,500.00 – 汽油)

     
  • Therefore, we must include the BIK value in monthly PCB calculation. The monthly BIK value is RM 6,500.00 / 12 months = RM 541.67. Then the BIK value of RM 541.67 required to fill under “benefit-in-kind” during the monthly PCB calculation
    因此,我们必须在计算每月的预扣税中填写实物利益的价值。每月实物利益的价值是RM541.67 (RM6,500.00除12个月)

 Situation 2: Perquisites 情况2:额外津贴

  • Ms Y received gift from her employer on her birthday.
    Y小姐在生日当天收到老板送的一份礼物。

     
  • The gift is LV handbag.
    那份礼物是LV包包。

     
  • LV handbag cost RM 6,550.00
    LV包包价值 RM 6,550.00。

     
  • In this situation, the LV handbag value – RM 6,550.00 should include in the monthly PCB calculation (please refer to diagram 2).
    在这种情况下,LV包包的价值- RM 6,550.00需要填写在每月计算的预扣税中。
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