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BONUS FORMULA
(DEDUCTION FROM BONUS, ARREARS, ETC)


EXAMPLE

Employee (married) ]
Wife working ] Refer to CATEGORI 3 / KA 2
2 children eligible for relief ]
Monthly Remuneration RM 2,900.00 EPF: RM 319.00
Total Bonus RM 5,800.00 EPF: RM 638.00
- - Total : RM 957.00*


[A]. Determine the tax deduction on nett monthly remuneration (excluding Bonus)
Monthly Remuneration RM 2,900.00
Less: EPF --------319.00*
Nett Remuneration RM 2,581.00

STD on RM 2,581.00 = RM 28.00


[B]. (1/12 x Nett Bonus) + Monthly nett remuneration.
Bonus RM 5,800.00
Less: EPF ---------97.00* (Restricted to *RM 416.00 p.m.)
Nett Bonus RM 5,703.00

(1/12 X RM 5,703.00 + RM 2,581.00) = RM 475 + RM 2,581= RM 3,056.00


[C]. Determine the tax deduction on [B]
STD on RM 3,056.00 = RM 64.00


[D]. ( [C] - [A] ) X 12
(RM 64.00 - RM 28.00) X 12 = RM 36.00 X 12 = RM 432.00


[E]. Total amount of tax to be deducted in the month that Bonus is paid will be [A] + [D]
RM 28.00 + RM 432.00 = RM 460.00

 
FORMULA BONUS
(POTONGAN DARIPADA BONUS, TUNGGAKAN DAN LAIN-LAIN)


CONTOH

Perkerja (berkahwin) ]
Isteri bekerja ] Rujuk kepada KATEGORI 3 / KA 2
2 anak layak pelepasan ]
Saraan bulanan RM 2,900.00 KWSP: RM 319.00
Jumlah Bonus RM 5,800.00 KWSP: RM 638.00
- - Jumlah : RM 957.00*


[A]. Amaun cukai yang perlu dipotong berkaitan dengan saraan bulanan
bersih (tidak termasuk Bonus) ditentukan.
Saraan bulanan RM 2,900.00
Tolak: KWSP --------319.00*
Saraan bersih RM 2,581.00

PCB atas RM 2,581.00 = RM 28.00


[B]. (1/12 x Bonus bersih) + saraan bersih bulanan.
Bonus RM 5,800.00
Tolak: KWSP ---------97.00* (hadkan kepada *RM 416.00 s.b.)
Bonus bersih RM 5,703.00

(1/12 X RM 5,703.00 + RM 2,581.00) = RM 475 + RM 2,581= RM 3,056.00


[C]. Amaun cukai yang perlu dipotong di atas jumlah [B] ditentukan.
PCB atas RM 3,056.00 = RM 64.00


[D]. ( [C] - [A] ) X 12
(RM 64.00 - RM 28.00) X 12 = RM 36.00 X 12 = RM 432.00


[E]. Amaun cukai yang perlu dipotong pada bulan Bonus dibayar ialah [A] + [D].
RM 28.00 + RM 432.00 = RM 460.00