Course Overview
Effective Payroll Management & Administration. These intensive two days program equips payroll administrators with the comprehensive knowledge and practical skills to handle payroll operations in Malaysia. Participants will gain a clear understanding of statutory requirements, payroll processes, compliance, and reporting responsibilities, while learning to apply best practices for accuracy and efficiency in payroll management.
Course Objectives
On completion of the programme, participants will be able to:-
- Understand the roles and responsibilities of payroll administrators in Malaysia.
- Understand and apply knowledge for Malaysian statutory requirements for calculating and reviewing EPF, SOCSO, EIS contributions
- Apply and calculate MTD Income Tax monthly instalments) correctly in payroll processing.
- Manage other payroll calculations, deductions, and allowances with accuracy
- Prepare statutory reports and submissions on timely basis for payments to directors’ approval, accounting and finance team.
- Implement payroll best practices and internal controls to minimize errors and ensure compliance.
Course Methodology
Where appropriate, activities will include the following:
- Lecture
- Facilitated Group Discussions
- Hands on Practical exercises with sample answer and case studies
- Pre and Post Test Gamified Quiz
Note: Laptops with internet access are needed for participants to navigate statutory payroll website and test payroll software for enhanced learning.
Who Should Attend
- SME business owners (directors) who manage payroll in-house
- Payroll Administrators & Executives
- Human Resources (HR) personnel handling payroll functions
- Finance & Accounts staff involved in salary processing
- New hires transitioning into payroll roles
Course Content
Module 1: Introduction to Payroll Administration in Malaysia
- Role of payroll in business operations
- Payroll administrator’s key tasks & responsibilities
- Overview of Malaysian payroll laws and regulations
- Difference between gross, net, and statutory deductions for EPF contributions
Module 2: Statutory Contributions & Compliance
- EPF (Employees Provident Fund): contribution rates & rules
- SOCSO & EIS: coverage, calculation & reporting
- Income Tax (PCB): monthly deductions & annual forms (EA, Form E)
- Employment Act provisions related to payroll (leave pay, overtime, termination).
- Preparation, calculation, mechanism and deadline for Income Tax form CP204 estimate of Tax Payable form for companies, Limited Liability Partnerships (LLPs), trust bodies, and co-operative societies
- Preparation of Statement of Monetary and Non-Monetary Incentive Payment to an Agent, Dealer, or Distributor (form CP58) and form CP8D Return of Remuneration by an Employer for companies
Module 3: Payroll Calculations & Allowances
- Types of wages, allowances, and benefits-in-kind
- Overtime, shift allowance, and bonus calculations
- Deductions (loans, advances, unpaid leave)
- Common payroll errors and how to avoid them
Module 4: Reporting & Statutory Submissions
- Preparation of EA forms & Form E submission
- e-Filing and online portals for EPF, SOCSO, LHDN
- Recordkeeping requirements & audit readiness
- Handling payroll queries from employees & authorities
Module 5: Payroll Best Practices & Internal Controls
- Confidentiality and data protection in payroll
- Payroll schedules and timelines
- Internal checks & controls to minimize errors
- Outsourcing vs. in-house payroll considerations
