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Calculation of Supplementary Pay - 2007

Galaxy
Supplementary Pay Cummulated Payment

Month

Days

Salary

Factor

January

31.00

3,140.00

2.00

533.37

533.37

February

28.00

3,140.00

2.00

481.75

1,015.12

March

31.00

3,370.00

2.00

646.80

1,661.92

April

30.00

3,370.00

2.00

553.97

2,215.89

May

31.00

3,370.00

2.00

572.44

2,788.33

Jun

30.00

3,370.00

2.00

553.97

3,342.30

July

31.00

3,370.00

2.00

572.44

3,914.74

August

31.00

3,370.00

2.00

572.44

4,487.18

September

30.00

3,370.00

2.00

553.97

5,041.15

October

31.00

3,370.00

2.00

572.44

5,613.59

November

30.00

3,370.00

2.00

553.97

6,167.56

December

31.00

3,370.00

2.00

572.44

6,740.00

365.00

6,740.00

Taxable
EPF
Non-taxable Items

6,210.03

Nett

5,605.82

e) Total tax

348.00

500.00
104.21
0.00
0.00
604.21

(Maximum EPF deduction)

348.00

should be as per payslip

deduction)

Taxable (exclude Bonus)


EPF

27,062.98
500.00 (Maximum EPF deduction)

Taxable (Bonus)
EPF

64,245.00
0.00

a) Taxable (exclude Bonus)


Less EPF
Nett

Tax
b) Taxable (Bonus)
Less EPF

(1/12 x bonus) + taxble

27,062.98
500.00
26,563.00 21,000.00
5,563.00

4,366.00
1,557.64

5,924.00

64,245.00
0.00 (already less at maximum level in row 5)
64,245.00
31,916.75 21,000.00
10,917.00

c) Tax on (b)

7,423.00

d) (c-a) x 12

17,988.00

e) Total tax (a + d)

BPB

23,912.00

4,366.00
3,056.76

should be as per payslip

el in row 5)

92,009.20
64,245.00
1,840.32
360.90
27,062.98 66,446.22

Non-taxable items

EPF Calculation
Basic
Supp pay

Bonus

EPF Calc

2,465.00
405.20
150.00
0.00
0.00
0.00

EPF-able items

(round-up)
3,020.20 3,040.00 *
0.11
335.00

* If NOT more than RM5,000.00, round up to nearest


Sample:
RM3,020.20. Round-up = RM3,040.00
RM4,910.00. Round-up = RM4,920.00
* If MORE than RM5,000.00, round up to nearest RM100.00
Sample:
RM5,020.20. Round-up = RM5,100.00
RM17,250.00. Round-up = RM17,300.00

ound up to nearest RM20.00


d-up = RM3,040.00
d-up = RM4,920.00

d up to nearest RM100.00
d-up = RM5,100.00
nd-up = RM17,300.00

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