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Calculation of Supplementary Pay - 2007
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
348.00
deduction)
27,062.98
500.00 (Maximum EPF deduction)
Taxable (Bonus)
EPF
64,245.00
0.00
Tax
b) Taxable (Bonus)
Less EPF
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
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
d up to nearest RM100.00
d-up = RM5,100.00
nd-up = RM17,300.00