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Jadual Ketiga BI 1ogos2013 PDF
Jadual Ketiga BI 1ogos2013 PDF
[Subsection 43(1)]
RATE OF MONTHLY CONTRIBUTIONS
PART A
(1) The rate of monthly contributions specified in this Part shall apply to:-
(b) employees who are not Malaysian citizens but are permanent residents of
Malaysia; and
(c) employees who are not Malaysian citizens who have elected to contribute
before 1 August 1998.
[Note : If the employer pays bonus to an employee who receives monthly wages of RM5,000.00
and below and upon receiving the said bonus renders the wages received for that month to
exceed RM5,000.00, the calculation of the employer contribution rate shall be calculated at the
rate of 13%, and the total contribution which includes cents shall be rounded to the next ringgit.]
and for the months where the wages exceed RM 20,000.00, the rate of contribution by the
employee shall be calculated at 11% from the amount of wages for the month, and the rate of
contribution by the employer is 12% from the amount of wages for the month. The total
contribution which includes cents shall be rounded to the next ringgit.
(a) the amount of wages for the month which shall be contributed to the Fund by each
employer for each employee shall be according to any limit on the amount of wages
and contributions as prescribed by the Board; and
(b) the amount of contributions for the month for the purpose of subsection 43(3) and
section 44A is limited to any limit on the total contributions as prescribed by the Board.
PART B
(1) The rate of monthly contributions specified in this Part shall apply to employees who are
not Malaysian citizens:-
(b) who elect to contribute under subsection 54(3) on or after 1 August 1998; and
(c) who elect to contribute under paragraph 6 of the First Schedule on or after
1 August 2001.
RM RM RM RM RM
From 0.01 to 10.00 NIL NIL NIL
From 10.01 to 20.00 5.00 3.00 8.00
From 20.01 to 40.00 5.00 5.00 10.00
From 40.01 to 60.00 5.00 7.00 12.00
From 60.01 to 80.00 5.00 9.00 14.00
From 80.01 to 100.00 5.00 11.00 16.00
From 100.01 to 120.00 5.00 14.00 19.00
From 120.01 to 140.00 5.00 16.00 21.00
From 140.01 to 160.00 5.00 18.00 23.00
From 160.01 to 180.00 5.00 20.00 25.00
From 180.01 to 200.00 5.00 22.00 27.00
From 200.01 to 220.00 5.00 25.00 30.00
From 220.01 to 240.00 5.00 27.00 32.00
From 240.01 to 260.00 5.00 29.00 34.00
From 260.01 to 280.00 5.00 31.00 36.00
From 280.01 to 300.00 5.00 33.00 38.00
From 300.01 to 320.00 5.00 36.00 41.00
From 320.01 to 340.00 5.00 38.00 43.00
From 340.01 to 360.00 5.00 40.00 45.00
From 360.01 to 380.00 5.00 42.00 47.00
From 380.01 to 400.00 5.00 44.00 49.00
From 400.01 to 420.00 5.00 47.00 52.00
From 420.01 to 440.00 5.00 49.00 54.00
From 440.01 to 460.00 5.00 51.00 56.00
From 460.01 to 480.00 5.00 53.00 58.00
From 480.01 to 500.00 5.00 55.00 60.00
From 500.01 to 520.00 5.00 58.00 63.00
From 520.01 to 540.00 5.00 60.00 65.00
From 540.01 to 560.00 5.00 62.00 67.00
From 560.01 to 580.00 5.00 64.00 69.00
AMOUNT OF WAGES RATE OF CONTRIBUTIONS
FOR THE MONTH FOR THE MONTH
and for the months when wages exceed RM 20,000.00, the rate of contribution by the employee
shall be calculated at 11% from the amount of wages for the month, and the total contributions
which includes cents shall be rounded to the next ringgit. The rate of contribution by the employer
is RM5.00.
(2) In this Part:-
(a) the amount of wages for the month which shall be contributed to the Fund by each
employer for each employee shall be according to any limit on the amount of wages
and contribution as prescribed by the Board; and
(b) the amount of contributions for the month for the purpose of subsection 43(3) is
limited to any limit on the total contributions as prescribed by the Board.
PART C
(1) The rate of monthly contributions specified in this Part shall apply to:-
(b) employees who are not Malaysian citizens but are permanent residents of Malaysia;
and
(c) employees who are not Malaysian citizens who have elected to contribute
before 1 August 1998
[Note : If the employer pays bonus to an employee who receives monthly wages of RM5,000.00
and below and upon receiving the said bonus renders the wages received for that month to
exceed RM5,000.00, the calculation of the employer contribution rate shall be calculated at the
rate of 6.5%, and the total contribution which includes cents shall be rounded to the next ringgit.]
and for the months when the wages exceed RM 20,000.00, the rate of contribution by the
employee shall be calculated at 5.5% from the amount of wages for the month, and the rate of
contribution by the employer is 6% from the amount of wages for the month. The total
contribution which includes cents shall be rounded to the next ringgit.
(a) The amount of wages for the month which shall be contributed to the Fund by
each employer for each employee shall be according to any limit on the amount of
wages and contributions as prescribed by the Board.
(b) The amount of contributions for the month for the purpose of subsection 43(3) is
limited to any limit on the total contributions as prescribed by the Board
PART D
(1) The rate of monthly contributions specified in this Part shall apply to employees who are
not Malaysian citizens:-
(b) who elect to contribute under subsection 54(3) on or after 1 August 1998;
(c) who elect to contribute under paragraph 3 of the First Schedule on or after 1 August
1998; and
(d) who elect to contribute under paragraph 6 of the First Schedule on or after 1 August
2001
and for the month when wages exceed RM 20,000.00, the rate of contribution by the
employee shall be calculated at 5.5% from the amount of wages for the month, and the total
contributions which includes cents shall be rounded to the next ringgit. The rate of contribution
by the employer is RM5.00.
(a) The amount of wages for the month which shall be contributed to the Fund by each
employer for each employee shall be according to any limit on the amount of wages and
contributions as prescribed by the Board.
(b) The amount of contributions for the month for the purpose of subsection 43(3)
is limited to any limit on the total contributions as prescribed by the Board.