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  Pat PW Yeoh
  Trainer & Consultant  
  Event's Profile  
Date : 16 May 2018
Time : 9am - 5pm
Suite 7-5, Level 7
Wisma UOA II
21, Jalan Pinang
50450 Kuala Lumpur
  Registration via Online,
please register here
  Registration via Fax,
please download form here
and fax it to (603) 2713 6869.
  PM Resources' Contact  
(603) 2713 6868
(603) 2713 6869
  In-house Training  
  Apart from the above program, the following are also available for in-house training:
1. Developing an Effective Employee Handbook 2015
2. Effective Hiring & Interviewing Skills 2015
3. Managing and Processing Payroll In Malaysia 2015
4. GST Impact on Employees' Benefits in Malaysia 1 Day
5. Payroll Tax Computation 2015

Payroll Tax Computation
A One (1) Day Programme
Date : 16 May 2018 (Wednesday)
Time : 9.00 am - 5.00 pm
Effective January 1, 2009, Computerised Calculation Method was introduced and is applicable if an employer uses a computerised payroll system provided by the software provider or developed/ customised by the employer in accordance with specifications determined and reviewed by the LHDNM. However, an employer who does not use a computerised payroll system will continue to deduct their employees’ monthly tax using the Schedular Tax Deduction (STD) Method.
This method was subsequently streamlined further in 2010 where employers no longer refer to employees’ monthly tax deduction as monthly Schedular Tax Deduction (STD) but Monthly Tax Deduction (MTD) using either the Computerised Calculation Method or the Schedular Tax Deduction Table Method.

Due to these changes in 2009 and 2010, many employers have found difficulty in answering their employees’ queries on the sudden increase/ decrease in their monthly tax deductions as well as understanding the new calculations and formula. Thus, this programme is targeted to answer these queries and to enhance the understanding of the new calculations and formula.
The program should achieve the following objectives:
  • Have an understanding of the impact and implication of the new Monthly Tax Deduction using:
    • The Computerised Calculation Method
    • The new Schedular Tax Deduction Table
  • Have an understanding of the Computerised Calculation Method Formula.
  • Learn to compute the Monthly Tax Deduction (MTD) using the formula provided by LHDNM manually.
  • Learn to compute the Additional Remuneration using the formula provided by LHDNM manually.
  • Understand why the new Monthly Tax Deduction (MTD) was implemented and the benefits of its implementationTo understand what are the year-end reports & statutory requirement.
Programme Outline
Module 1: Introduction
Module 2: Background of the Scheduler Tax Deduction (STD) and Monthly Tax Deduction (MTD)
Module 3: Why was the new Monthly Tax Deduction (MTD) Method Implemented?
Module 4: Scenarios before the Implementation of the Monthly Tax Deduction (MTD) Method
Module 5: Implementation of the Monthly Tax Deduction (MTD) Method
  • Adjustment of Allowance, Perquisites, Provisions and Benefits
    • Method of Implementation for Allowances, Perquisites, Provisions and Benefits
    • Allowances, Perquisites, Provisions and Benefits that are Exempted from Income Tax (in accordance to limits allowed)
  • Allowable Deductions and rebates under income tax act
    • Claiming for deductions and rebates
    • Method of implementation for claiming deductions and rebates
  • Changes in the tax deduction formula calculations
    • Method of implementation for the changes in the tax deduction formula calculations
  • Minimum Remuneration and reduction in monthly tax deduction (MTD)
  • Options to include Benefits-in-kind (BIKs) and value of living accommodation (VOLA) as part of remuneration
    • Monthly Tax deduction for Benefits-in-kind (BIKs) and value of living accommodation (VOLA)
    • Method of implementation for monthly tax deduction (MTD) for benefits-in-kind (BIKs) and value of living accommodation (VOLA)
  • Changes in the additional Remuneration formula
    • Comparison between the previous bonus calculation and the additional remuneration formula
  • Amendment of Rules – Rules of income tax act (Deduction from remuneration ) 1994
    • Amendment in the Definition of Remuneration
    • General definition of remuneration
    • Definition of additional Remuneration
  • Monthly tax deduction (MTD) Method
  • New hires in the company
  • Monthly tax deduction (MTD) for returning expert program (REP)
  • Knowledge worker at specific region (ISKANDAR)
  • Furnishing of date and payment method for monthly tax deduction (MTD)
  • Benefits of the newly monthly tax deduction (MTD) Method
  • Conclusion
For programme details, please
Who Should Attend
  • Finance Managers/Accountants
  • Finance/Accounts Executives
  • Human Resource Managers/Executives
  • Administration
  • Personnnel Managers/Executives
  • Payroll Executives
  • Anyone who’s responsible for payroll processing
  • Highly Interactive, you will learn via power point presentations. Presentations, groups discussion and worksheets
  • Highly practical and experiential learning examples
  • Lively discussions and informative Q & A sessions
  • Highly informative and practical course notes for reference
Your Investment
The early bird date is 30 April 2018.
Early Bird
RM 742 per participant
RM 795 per participant
Group 3 for 2
RM1, 590
(1 Free for Every 2 Participants)

All fees above are inclusive of tea break, lunch, training material, certificate of attendance and also 6% GST.
PM Resources Sdn Bhd (Co. No. 466686-P)
Suite 7-5 Level 7, Wisma UOA II, 21 Jalan Pinang, 50450 Kuala Lumpur | Telephone: +603 2713 6868 | Fax: +603 2713 6869 |
Email: training@pm-resources.com | Website: www.pm-resources.com/training-series

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