(Pindaan 2001)

LEMBAGA HASIL DALAM NEGERI
MALAYSIA

FORMULA FOR CALCULATION OF MONTHLY TAX DEDUCTIONS

STEP ONE
Determine the relevant employee's CATEGORY in accordance with the SCHEDULE.


STEP TWO
Calculate the employee's CHARGEABLE INCOME (P) in the following manner:-
CATEGORY 1 : P = [(Total Monthly Remuneration - *EPF) X 12] - RM8,000.00;

CATEGORY 2 : P = [(Total Monthly Remuneration - *EPF) X 12] - (No. Of Children X RM800.00) - RM11,000.00;

CATEGORY 3 : P = [(Total Monthly Remuneration - *EPF) X 12] - (No. Of Children X RM800.00) - RM8,000.00;
(*EPF is restricted to maximum RM416.00 per month)


STEP THREE
The monthly deduction is calculated by using the following formula, where:-
i) Remuneration RM 10,000 or below:

[ (P - M) X R + B ] X 0.8
12
ii) Remuneration is MORE than RM 10,000:

[ (P - M) X R + B ]
12
Where the value of M, R, and B are determined in accordance with the following table:-
P M R B
[CATEGORY 1 & 3]		 B
[CATEGORY 2]
(RM) (RM) (%) (RM) (RM)
2,500 - 5,000 2,500 1 -350 -700
5,001 - 10,000 5,000 3 -325 -675
10,001 - 20,000 10,000 5 -175 -525
20,001 - 35,000 20,000 9 325 -25
35,001 - 50,000 35,000 15 2,025 2,025
50,001 - 70,000 50,000 20 4,275 4,275
70,001 - 100,000 70,000 25 8,275 8,275
100,001 - 150,000 100,000 28 15,775 15,775
Above 150,001 150,000 29 29,775 29,775


NOTE
i. The calculated value should be rounded up to the nearest Ringgit.
ii. Deduction is not required if the amount is less than RM20.00.

(Pindaan 2001)

LEMBAGA HASIL DALAM NEGERI
MALAYSIA

FORMULA PENGIRAAN POTONGAN CUKAI BULANAN


PERTAMA
Tentukan KATEGORI pekerja berkenaan mengikut JADUAL.


KEDUA
Mengirakan PENDAPATAN BERCUKAI (P) pekerja berkenaan seperti berikut::-
KATEGORI 1 : P = [(Jumlah Saraan Bulanan - *KWSP) X 12] - RM8,000.00;

KATEGORI 2 : P = [(Jumlah Saraan Bulanan - *KWSP) X 12] - (Bilangan Anak X RM800.00) - RM11,000.00;

KATEGORI 3 : P = [(Jumlah Saraan Bulanan - *KWSP) X 12] - (Bilangan Anak X RM800.00) - RM8,000.00;
(*KWSP dihadkan kepada maksimum RM416.00 sebulan)


KETIGA
Potongan bulanan dikira dengan menggunakan formula berikut, dimana:-

i) Saraan RM 10,000 atau kurang

[ (P - M) X R + B ] X 0.8
12
ii) Saraan MELEBIHI RM 10,000

[ (P - M) X R + B ]
12
Dimana nilai M, R, dan B ditentukan berdasarkan kepada jadual berikut:-
P M R B
[KATEGORI 1 & 3]		 B
[KATEGORI 2]
(RM) (RM) (%) (RM) (RM)
2,500 - 5,000 2,500 1 -350 -700
5,001 - 10,000 5,000 3 -325 -675
10,001 - 20,000 10,000 5 -175 -525
20,001 - 35,000 20,000 9 325 -25
35,001 - 50,000 35,000 15 2,025 2,025
50,001 - 70,000 50,000 20 4,275 4,275
70,001 - 100,000 70,000 25 8,275 8,275
100,001 - 150,000 100,000 28 15,775 15,775
Above 150,001 150,000 29 29,775 29,775


NOTA
i. Nilai yang dikirakan hendaklah dibawa kepada Ringgit yang hampir.
ii. Potongan yang kurang daripada RM20 tidak perlu dibuat.