Accuracy and Fairness are extremely important in Salary and Benefits Administration. Hence, compliance to the relevant Labour Act and regulations (and ensure compliance to the latest revision) are critical to avoid negative staff morale and costly penalties. The accurate definition, compliance and computation of wages, working hours, overtime calculation, EPF & SOCSO, and many others will minimize disruption to your operations and company integrity.

The course is designed to enable the participants to understand the interpretations of the relevant Act and regulations, the latest revisions to the Labour Acts and arising from the Budget announcement.


2 Days

Who Should Attend

The workshop is specially designed HR practitioners and Payroll staff who involve in Payroll & Benefits Computations.


By the end of the session, you would be able to:

  • Calculate all payments due to PH, Rest Days, Maternity Leave, Sick Leave, Unpaid leave, and other leave & OT and other payments due to resignation, termination and retrenchment under the Employment Act 1955
  • Clearly identify ‘wages income’ for SOCSO, EPF & Income Tax deductions
  • Prepare the payroll manually and be able to explain to employees very clearly and logically how the EPF, SOCSO and Income Tax deductions (MTD) are computed besides other calculations
  • Prepare the employees payroll as per comply with the requirement of the law and contracts
  • Understand the employer’s and employees’ rights
  • Gain the ‘know-how’ on the effective applications of relevant act and regulations, which can be immediately applied to your day-to-day tasks.
  • Build your confidence in meeting with future payroll related challenges
  • Extend your professional skills and add your career value

Course Outlines

Contract of Service and Contract for Service

  • What constitute a valid Contract?
  • Factors to differentiate Contract OF and Contract FOR service

Pay Structure

  • Establishing a Pay structure
  • Economic influences on pay
  • Pay rates, pay grades and pay ranges
  • Special Relief Allowance
  • Bonus
  • Increment
  • Promotion
  • Incentive pay


  • Minimum Wages
  • Mode and time for payment of wages
  • Consent for payment of wages
  • Advances validity and limitations
  • Deductions validity and limitations

Overtime Payment and Calculations

  • Payment of Overtime
  • Exceeding maximum limit hours
  • Ordinary rate of pay (ORP)
  • Hourly rate of pay (HRP)
  • Calculations for incomplete month
  • Calculations for no-pay leave
  • Overtime rate for Rest day and Public holiday

Working Hours

  • Normal Work hours
  • Lunch time and break time
  • Definition of ‘Day’ for shift worker

Termination of Employment

  • Normal Termination
  • Termination due to Misconduct
  • Constructive Dismissal
  • Retrenchment
  • Payment for normal termination
  • Payment for dismissal
  • Payment for Retrenchment
  • Retrenchment benefits
  • Minimum Retirement Age

Employee Provident Fund

  • Employer registration
  • Definition of Wages
  • Employee compulsory contribution
  • Nomination of beneficiary
  • Types of withdrawal and eligibilities
  • Withdrawal procedures
  • Benefits and Compensation available


  • Employer registration
  • Definition of Wages
  • Employee compulsory contribution
  • Scheme of insurance and benefits
  • Various scheme entitlement and procedures
  • Eligibility for invalidity pension schemes
  • Minimum requirement for Disability claim
  • Deadline for claims

Introduction to Individual Tax

  • Types of Employment Income
  • Tax Exemption Benefits
  • Tax Relief
  • Tax Rebates

Inhouse Training Framework - ADDIE Model

In GIN, we will work with you to modify courses or develop one to meet the specific requirements of your business. To assure your investment on training is not wasted and to maximize the value of the in-house program, we apply the ADDIE model – a dynamic, flexible guideline for building effective training and performance support tools. You may learn more about ADDIE model here.

Contact Us for Quotation

Contact us now for training at the Venue and Date of your choice throughout Malaysia and Internationally. Do let us know what is your expectation, number of participants, participants' profile and your preferred date and venue.