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Jadual Ketiga 27032020 - Eng PDF
Jadual Ketiga 27032020 - Eng PDF
THIRD SCHEDULE
PART A
1. The rate of monthly contributions specified in this Part shall apply to the following
employees until the employees attain the age of sixty years:
(b) employees who are not Malaysian citizens but are permanent residents in
Malaysia; and
(c) employees who are not Malaysian citizens who have elected to contribute
before 1 August 1998.
RM RM RM RM RM
1
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
2
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
3
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
4
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
5
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
6
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
7
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
8
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
9
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
10
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
11
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
By the By the Total
Employer Employee Contribution
RM RM RM RM RM
(Note: Where 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 employer’s contribution shall be calculated at the
rate of 13% of the amount of wages for the month. The total contribution which includes
cents shall be rounded to the next ringgit.)
12
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
13
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
14
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
15
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
16
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
17
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
18
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
19
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
and for the months where the wages exceed RM20,000.00, the contribution by the
employee shall be calculated at the rate of 7% of the amount of wages for the month, and
the contribution by the employer shall be calculated at the rate of 12% of the amount of
wages for the month. The total contribution which includes cents shall be rounded to the
next ringgit.
2. The Board may prescribe any limit on the amount of wages and contributions for
the purpose of determining any amount of contribution to be paid on the wages for the
month by each employer for each employee.
3. For the purposes of subsection 43(3) and section 44A, the amount of contribution
for the month is limited to any limit on the total contribution as prescribed by the Board.
20
PART B
1. The rate of monthly contributions specified in this Part shall apply to the following
employees until the employees attain the age of sixty years:
(a) employees who are not Malaysian citizens and have elected to contribute on
or after 1 August 1998;
(b) employees who are not Malaysian citizens and have elected to contribute
under paragraph 3 of the First Schedule on or after 1 August 1998; and
(c) employees who are not Malaysian citizens and have elected to contribute
under paragraph 6 of the First Schedule on or after 1 August 2001.
RM RM RM RM RM
21
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
22
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
23
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
24
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
25
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
26
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
27
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
28
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
29
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
30
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
31
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
32
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
33
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
34
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
35
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
36
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
37
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
38
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
and for the months where the wages exceed RM20,000.00, the contribution by the
employee shall be calculated at the rate of 7% of the amount of wages for the month, and
the contribution which includes cents shall be rounded to the next ringgit. The rate of
contribution by the employer is RM5.00.
39
2. The Board may prescribe any limit on the amount of wages and contributions for
the purpose of determining any amount of contribution to be paid on the wages for the
month by each employer for each employee.
3. For the purposes of subsection 43(3), the amount of contribution for the month is
limited to any limit on the total contribution as prescribed by the Board.
PART C
1. The rate of monthly contributions specified in this Part shall apply to the following
employees who have attained the age of sixty years:
(b) employees who are not Malaysian citizens but are permanent residents in
Malaysia; and
(c) employees who are not Malaysian citizens who have elected to contribute
before 1 August 1998.
RM RM RM RM RM
40
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
41
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
42
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
43
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
44
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
45
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
46
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
47
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
48
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
49
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
50
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
51
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
52
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
(Note: Where 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 employer’s contribution shall be calculated at the
rate of 6.5% of the amount of wages for the month. The total contribution which includes
cents shall be rounded to the next ringgit.)
53
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
54
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
55
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
56
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
57
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
58
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
59
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
60
AMOUNT OF WAGES RATE OF CONTRIBUTION
FOR THE MONTH FOR THE MONTH
RM RM RM RM RM
and for the months where the wages exceed RM20,000.00, the contribution by the
employee shall be calculated at the rate of 5.5% of the amount of wages for the month,
and the contribution by the employer shall be calculated at the rate of 6% of the amount
of wages for the month. The total contribution which includes cents shall be rounded to
the next ringgit.
2. The Board may prescribe any limit on the amount of wages and contributions for
the purpose of determining any amount of contribution to be paid on the wages for the
month by each employer for each employee.
3. For the purposes of subsection 43(3), the amount of contribution for the month is
limited to any limit on the total contribution as prescribed by the Board.
PART D
1. The rate of monthly contributions specified in this Part shall apply to the
following employees who have attained the age of sixty years:
(a) employees who are not Malaysian citizens and have elected to contribute
on or after 1 August 1998;
61
(b) employees who are not Malaysian citizens and have elected to contribute
under paragraph 3 of the First Schedule on or after 1 August 1998; and
(c) employees who are not Malaysian citizens and have elected to contribute
under paragraph 6 of the First Schedule on or after 1 August 2001.
RM RM RM RM RM
62
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
63
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
64
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
65
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
66
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
67
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
68
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
69
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
70
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
71
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
72
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
73
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
74
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
75
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
76
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
77
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
78
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
and for the months where the wages exceed RM20,000.00, the contribution by the
employee shall be calculated at the rate of 5.5% of the amount of wages for the month,
and the total contribution which includes cents shall be rounded to the next ringgit. The
rate of contribution by the employer is RM5.00.
2. The Board may prescribe any limit on the amount of wages and contributions for
the purpose of determining the amount of contribution to be paid on the wages for the
month by each employer for each employee.
79
3. For the purposes of subsection 43(3), the amount of contribution for the month is
limited to any limit on the total contribution as prescribed by the Board.
PART E
1. The rate of monthly contributions specified in this Part shall apply to the
Malaysian citizens who have attained the age of sixty years.
RM RM RM RM RM
80
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
81
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
82
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
83
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
84
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
85
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
86
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
87
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
88
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
89
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
90
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
91
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
92
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
93
AMOUNT OF WAGES RATE OF CONTRIBUTION
RM RM RM RM RM
and for the months where the wages exceed RM20,000.00, the contribution by the
employee shall be calculated at the rate of 0.0% of the amount of wages for the month,
and the contribution by the employer shall be calculated at the rate of 4% of the amount
94
of wages for the month. The total contribution which includes cents shall be rounded to
the next ringgit.
2. The Board may prescribe any limit on the amount of wages and contributions for
the purpose of determining any amount of contribution to be paid on the wages for the
month by each employer for each employee.
3. For the purposes of subsection 43(3), the amount of contribution for the month is
limited to any limit on the total contribution as prescribed by the Board.
95