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Payroll - EPF Calculation for twice a month and above 55 yeard old Employee

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Question
employee salary RM2500, above 55 years old (EPF for Employee 5.5%; Employer 6%) paid twice a month. first half work 15.5/31; second half work 15.5/31 How the EPF calculate ?

Answer

First half EPF

Refer to salary RM1250

Employee RM70

Employer RM76

 

Second Half EPF

Refer to salary RM2500 - First half EPF

Employee RM138 - RM70 = RM68

Employer RM150 - RM76 = RM74


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Article Details
Views: 1370 Created on: Aug 17, 2014
Date updated: Aug 17, 2014
Posted in: Delphi

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