UNIVERSITI TUNKU ABDUL RAHMAN

Staff Remuneration 



Remuneration

 

Monthly Salary Payment

Salaries are paid to staff monthly in arrears, by transfer of fund to the staff member's bank account.  The salary shall become due for payment to the staff member on the last day of each month.

 

 

Monthly E-Pay Slip

Staff will be issued a monthly e-pay slip which provides detailed information on the payment made to statutory bodies and their final net pay for the month.



Overtime

Eligibility for Overtime Payment 
The University may require staff members in Category B, C & D to work overtime which is work performed in excess of his normal hours of work and he shall be paid for the overtime work. 
Overtime work shall only be performed with the prior authorization of the immediate superior by completing the Instruction for Overtime form which can be downloaded from the staff intranet. 
A staff is not allowed to work more than five (5) consecutive hours without a period of break of not less than thirty (30) minutes duration. 
The maximum hours of overtime per employee shall not exceed 104 hours per month. 

Overtime Rate 
For staff members whose monthly salary is < or = to RM2,000/-, the University pays the following overtime rate which is in accordance to the rate provided by the Malaysian Employment Act 1955 as follows:-  
Overtime on Normal Working Day 
The overtime rate shall be 1.5 x Hourly Rate x Number of Hours Worked 
 
Overtime on Off-Day 
Not exceeding half his normal hours of work:- 0.5 x ordinary rate of pay (half-day's pay) 

More than half but up to eight (8) hours of work:- 
1.0 x ordinary rate of pay (one day's pay) 

In excess of eight (8) hours:- 
1.5 x hourly rate x number of hours in excess of 8 hours 

Overtime on Rest Day 
Not exceeding half his normal hours of work:- 0.5 x ordinary rate of pay (half-day's pay) 

More than half but up to eight (8) hours of work:- 
1.0 x ordinary rate of pay (one day's pay) 

In excess of eight (8) hours:- 
2.0 x hourly rate x number of hours in excess of 8 hours 

Overtime on Public Holiday 
Less than normal hours of work:- 
2.0 x ordinary rate of pay 

In excess of normal hours of work:- 
3.0 x hourly rate x number of hours in excess of 8 hours 

Overtime Computation 
The basis for computing payment for overtime work shall apply as follows:- 
i) Ordinary Rate of pay per day shall be calculated as:- 
Monthly Salary 26 Days 
 
ii) Hourly Rate of pay shall be calculated as:- 
Monthly Salary x 12 months 52 weeks x Hours of work per week


Employee Provident Fund (EPF)

The University currently contributes an amount equivalent to 18% of the staff member's basic salary. The EPF contribution for all allowances is in accordance to the prevailing statutory rate. The staff member will contribute 8 to 11% to EPF. 

The University reserves the right to vary the percentage of contribution by the University to EPF on its basic salary, subject to the provision of the law. 

External Link to EPF


SOCSO & EIS

SOCSO

The University currently contributes an amount which is equivalent to the amount prescribed by SOCSO and deducts the staff member's contribution from the monthly salary to be paid directly to SOCSO. 

The staff member who is a registered member with SOCSO is responsible to inform the University of his membership. 

The following amendments have been made to Employees’ Social Security Act 1969, effective 1 June 2016:- 

1. The ceiling of wage for contribution payment has been raised from RM3,000.00 per month to RM4,000.00 per month. 

2. All employees who are employed under a contract of service or apprenticeship in the private sector need to be insured under the Employees’ Social Security Act, 1969 by operations of law regardless of their salary. 

3. Contribution will be capped at monthly remuneration of RM4,000.00. 

EIS

Staff members aged between 18 to 60 are required to make monthly contribution through salary deduction to the Employment Insurance System (EIS).

The rates of contribution for the EIS is stipulated under Section 18.  Second Schedule of the Employment Insurance System Act 2017.

External link to SOCSO


Schedule Tax Deduction

The Schedular Tax Deduction or Potongan Cukai Bulanan (PCB) is a collection scheme whereby it is obligatory for each employer to deduct from the salary of its staff members following a schedule as determined by LHDN for payment of income tax of the staff. 

External Link to LHDN


Yearly EA Form

The Annual Income Statement (EA Form) for the previous year will be issued to staff members to facilitate the filing of income tax to the Inland Revenue Department (IRD). 

The statement will be issued one (1) month before the due date of the Income Tax submission.