Deductions
Global Payroll for Malaysia comes with a number of deductions to demonstrate how Global Payroll rules can meet common processing requirements such as Employee Provident Fund (EPF) and Social Security Organization (SOCSO) contributions.
In the following table, the first column contains the deductions name and a description. The letters gc in a row indicate that the deduction has a generation control. The letters po denote a post-processing formula. The letters pr denote a preprocessing formula. The other four columns indicate the deduction calculation rule unit × rate, unit × rate × percent, or amount. The processing of some of these deduction codes is discussed in more detail later in this topic.
The delivered deduction elements are:
|
Name and Description |
Unit (or Base) |
Rate |
Percent |
Amount |
|---|---|---|---|---|
|
CNY DD PB (Chinese New Year payback, gc, po.) |
FAD AC ADV AMT |
Variable - numeric FAD VR RECVRY PCT = 100% |
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|
DEDUCT IRB (deduction to pay Inland Revenue Board) |
Variable - Numeric TER VR AMTPYIRB |
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|
DEEPAV DD PB (Deepavali advance payback, gc, po.) |
FAD AC ADV AMT |
Variable – numeric FAD VR RECVRY PCT =100% |
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|
EPF DD AN VO (voluntary EPF contributions on ANN income) |
Variable - numeric EPF VR ANN VOL |
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|
EPF DD ANN (EPF contributions on annual income) |
Variable - numeric EPF VR ANN |
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|
EPF DD EE PY (employee EPF contribution for previous year) |
Variable - Numeric EPF VR PY |
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|
EPF DD EE TO (total employee contribution) |
Variable Numeric EPF VR TOT EE |
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EPF DD EE VO (voluntary employee EPF contribution) |
Variable Numeric EPF VR EE VOL AMT |
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EPF DD EEREG (regular EPF deduction) |
Variable Numeric EPF VR TEMP REG |
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EPF DD ER (employer EPF deduction) |
Variable Numeric EPF VR ER GROSS |
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|
EPF DD ER VO (voluntary employer EPF contribution) |
Variable - Numeric EPF VR ER VOL AMT |
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|
EPF DD ERANV (EPF annual contributions employer vol ) |
Variable - Numeric EPF VR ER AN VO |
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|
EPF DD POSTX (Post-tax EPF deduction.) |
Variable - Numeric EPF VR POSTX |
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EPF DD PRETX (pre-tax EPF deduction) |
Variable - Numeric EPF VR PRETX |
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EPF EEREG VO (Regular Employee EPF Voluntary contributions) |
Variable - Numeric EPF VR VOL AMT TEM |
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|
FREEZE PYMTS (freeze payments) |
TER VR FREEZEAMT |
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|
HALF PAY LVE (half pay leave deduction) |
Payee level |
LVE FM HALF RATE |
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|
HARI RAYA DD (Hari Raya advance payback, gc, po.) |
FAD AC ADV AMT |
Variable Numeric FAD VR RECVRY PCT 100% |
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LN DEDUCT 1 (company loan) |
LN VR DED1 |
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LN DEDUCT 2 (housing loan) |
LN VR DED2 |
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LN DEDUCT 3 (car loan) |
LN VR DED3 |
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|
LWOP (leave without pay) |
Variable - Numeric LVE VR LWOPWKLDYS |
Formula LVE FM UNPLRATE |
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|
LWOP HRLY (leave without pay hourly) |
Variable LVE VR LWOP HRS |
Rate Code KMHRLY |
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LWOP RTO (LWOP retro) |
Payee Level |
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LWOP RTO PY (LWOP retro previous years) |
Payee Level |
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|
SAL ACCR REC (recovery of salary accrual) |
GLI AC SALACCR |
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SHORT NOTICE (deduction in lieu of notice) |
TER VR NOTIFEE |
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|
SOCSO EE (employee SOCSO contribution) |
SOC VR CTREE |
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|
SOCSO EE RTO (employee retroactive SOCSO contribution) |
Payee level |
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SOCSO ER (employer SOCSO contribution) |
SOC VR CTRER |
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SOCSO ER RTO (employer retroactive SOCSO contribution) |
Payee level |
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|
TAX ADDL REG (additional tax on regular) |
TAX VR ADDL AMT |
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TAX ANN ADDL (additional tax on annual) |
TAX VR ANN ADD |
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TAX DD ANN (annual tax deduction) |
TAX VR ANN DED |
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TAX DD CP38 (tax on CP38) |
TAX VR CP38 DED |
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TAX DD PREYR (tax deduction for the previous year) |
TAX VR PY DED |
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TAX DD STD (scheduler tax) |
TAX VR DEDUCTION |
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TAX DD TOTAL (total tax) |
TAX VR TOTAL |
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TAX DD ZAKAT (tax deduction for ZAKAT ) |
TAX VR ZAKAT |
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|
UNFREEZE TAX (unfrozen taxes) |
TER VR TAXUNFREEZE |
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|
UNP ANN LVE (unpaid annual leave) |
ANN VR UNPWKLDYS |
LVE FM PAYRATE |
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|
XMAS DD PB (Christmas advance payback, gc, po.) |
FAD AV ADV AMT |
Variable - Numeric FAD VR RECVRY PCT 100 |