JADUAL CARUMAN KWSP 2013 PDF

An Act to provide for the law relating to a scheme of savings for employees' retirement and the management of the savings for the retirement purposes and for matters incidental thereto. In this Act, unless the context otherwise requires - "additional amount" means the amount which may be paid under section 58;. Provided that where arrears of wages are paid to an employee upon any wage revision, such arrears of wages shall for the purposes of this Act be deemed to be part of the amount of wages for the month in which the arrears of wages are paid in addition to the amount of wages due to him in respect of the month referred to in paragraph a or b ; "appointed day" means the day appointed by the Minister under section 1 2 ; "approved company" means a company -. Provided that no such officer shall be personally liable under this Act for anything done or omitted to be done in good faith by him as an officer of such employer;.

Author:Fenrim Zull
Country:Burkina Faso
Language:English (Spanish)
Genre:Photos
Published (Last):27 November 2004
Pages:425
PDF File Size:15.55 Mb
ePub File Size:16.79 Mb
ISBN:571-1-17312-564-3
Downloads:54149
Price:Free* [*Free Regsitration Required]
Uploader:Gogami



Last updated : 02 Jun As an employer, your responsibilities includes paying EPF contributions in respect of any person you have engaged to work under a Contract of Service or Apprenticeship. Subject to the provisions of section 52, every employee and every employer of a person who is an employee within the meaning of this Act shall be liable to pay monthly contributions on the amount of wages at the rate respectively set out in the Third Schedule.

Section 43 1 , EPF Act Employer must make monthly payment on or before 15th of the month. Example: Salary for January Therefore, the Contribution Month is February and it has to be paid either before or on 15 February Employers are required to remit EPF contributions based on this schedule. For late contribution payments, employers are required to remit contributions in accordance with the third schedule as attached below by referring to the applicable effective date.

Please click on the hyperlinks below for employee and employer contribution rates:. In the event that the employer fails to pay the contributions within the prescribed period, this contribution will be considered as an outstanding contribution. Under certain circumstances, the EPF will make an assessment of the contribution. The lower dividend rate between Simpanan Konvensional and Simpanan Shariah for each respective year with an additional one 1 percent.

The minimum late payment charge imposed is RM The late payment charge will be rounded up to the nearest Ringgit denomination. For the year and prior, Simpanan Konventional's dividend rate is used for the calculation of late payment charge and dividends.

While there are employees who are exempted from contributing, they are still allowed to elect to make a contribution. When an employee listed below has opted to make a contribution, both such employee and employer shall be liable to contribute and the option may not be revoked.

Who are employed and whose country of domicile is outside Malaysia and who enter and stay in Malaysia temporarily under provisions of any written laws relating to immigration. The employer or the employee, or both, may choose to contribute more than the stipulated rates under the Third Schedule to the EPF Act If you are the owner of a sole proprietorship, a self-employed individual, a business partner or a retired worker who fulfils any of the criteria below, you have the option to contribute voluntarily.

Upon receipt of the notification, the rate of contribution will be reverted to the current statutory rate. The employer must initially pay to the EPF both his and the employee's shares. However, the employer may recover the employee's share of the contribution by deducting it from the employee's wage when the wage is paid to the employee. Note: Employer is responsible of submitting contribution form Form A together with payment for crediting purpose to member's account.

Employers are encouraged to use e-Caruman for faster and easier monthly contribution submission and payments. Monthly contribution payments Form A , late payment charges and dividends can be made through any appointed bank agents. Payments can also be made through any bank branches when employers bring along their particular contribution forms. Employers may also submit their form accompanied with the monthly contribution payments at any EPF Counter nationwide.

Best viewed in Chrome version 69 or later, Firefox 61 and later, Safari 11 and later, or Edge 16 and later. BM EN. Mandatory Contribution. The total contribution which includes cents shall be rounded to the next ringgit. Overdue Contributions In the event that the employer fails to pay the contributions within the prescribed period, this contribution will be considered as an outstanding contribution.

For unpaid outstanding contributions, payments can be made using Form A Online. Late Payment Charge Dividend The lower dividend rate between Simpanan Konvensional and Simpanan Shariah for each respective year with an additional one 1 percent. Example: The late payment charge imposed is RM Option To Contribute Who Can Contribute While there are employees who are exempted from contributing, they are still allowed to elect to make a contribution.

Foreign citizens Who are employed and whose country of domicile is outside Malaysia and who enter and stay in Malaysia temporarily under provisions of any written laws relating to immigration. The contribution must be paid rounded to the ringgit and may not be backdated. Option to Contribute Voluntarily Who Can Contribute If you are the owner of a sole proprietorship, a self-employed individual, a business partner or a retired worker who fulfils any of the criteria below, you have the option to contribute voluntarily.

Payment Method By Employer e-Caruman Employers are encouraged to use e-Caruman for faster and easier monthly contribution submission and payments. Applicable for ii and iii only Employees share: 5. Non-Malaysians registered as member from 1 August Employees share: 5. Calculation based on Contribution Rate Third Schedule. Employees aged below 60 years old and earns a salary of less than RM5, Employees aged below 60 years old and earns a salary of more than RM5, Employees aged 60 and over with a salary of less than RM5, Employees aged 60 and over with a salary of more than RM5,

ANNADEL MAP PDF

EPF Act 1991

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.

GUTMANN SOMBRA PDF

.

CATERPILLAR 924F PDF

.

EL POZO BALDOMERO LILLO PDF

.

Related Articles