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雇员公积金(EPF)

March 22, 2024

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什么是雇员公积金(EPF)

雇员公积金(EPF)是根据马来西亚法律(特别是《1991年员工公积金法案》(第452号法案))成立的社会保障机构,通过高效可靠地管理其成员的储蓄为其会员提供退休福利。雇主可以通过EPF轻松地履行他们对员工的法律和道德义务。

缴款是指公司往雇员的EPF账户缴纳一笔金额,这笔金额是使用员工的月薪,遵循雇员公积金设定的缴纳金额进行付款。对于收入或薪资低于RM5,000的工人,其缴纳比率为其每月工资的11%,而雇主的份额为13%。对于那些工资/薪资超过RM5,000的人,个人缴纳保持在11%,公司缴纳为12%。

缴款比率会根据马来西亚政策情况而变化,更多详细信息可以参考https://www.kwsp.gov.my/documents/20126/140690/Jadual+Ketiga+BI.pdf

应缴纳雇员公积金(EPF)的人员

雇主有责任代表其员工缴纳EPF,无论员工是否受雇于服务合同或学徒合同,但不包括列于EPF法案1991年第一附表中的个人,其中包括:

  • 兼职,临时和试用期员工。
  • 从公司获得工资的董事。
  • 无论是否在55岁或60岁后全额或部分退休,继续工作到75岁的雇员。
  • 为联邦政府、州政府或任何法定机构或地方政府以外的雇主工作,并在根据《可养老员工和自愿退休提取法案》取出储蓄的雇员。
  • 根据失能法案进行全额提款,随后恢复并以任何形式再次被雇用的员工。
  • 最低年龄:就业年龄受《儿童和少年人(就业)法案1966》的约束。
  • 最高年龄:75岁

 

支付薪金/工资以便缴纳雇员公积金(EPF)

无论是按月、按周、按日或其他基础约定支付的。根据雇佣或学徒合同应支付给员工的款项。以下是符合EPF缴纳资格的员工付款列表:

  • 薪金
  • 未使用的年假或病假的支付
  • 奖金
  • 津贴
  • 佣金
  • 奖励金
  • 拖欠的工资
  • 产假工资
  • 学习假工资
  • 半天假工资
  • 其他根据服务合同或其他方式的付款

 

以下是不需要雇员公积金缴纳的付款清单:

  • 服务费
  • 加班费
  • 恩惠金
  • 退休福利
  • 解雇、临时和停工终止福利
  • 任何差旅津贴或差旅津贴的价值
  • 终止雇佣通知的补偿金
  • 董事费

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秘书费 在马来西亚,秘书费是秘书公司为提供基本公司秘书服务而收取的费用,可以是每月、每季度、半年或每年一次。 在秘书领域,我们提供有价值的注册公司配套和秘书服务。所有必要的服务,包括合规性咨询,都将提供。 BP-AST更多的是提供咨询服务: 建议公司和董事会遵守法定要求。 根据公司情况提供秘书支持服务的建议。 作为公司与政府机构、银行、律师、审计师、税务代理和其他专业机构之间的官方联络方。   常问问题(FAQ) 1. 公司秘书和内部秘书有什么区别? 公司秘书是公司管理团队的重要成员,公司成立后必须任命一名秘书。公司秘书不仅限于为一家公司提供服务。公司秘书还可以为多个公司提供服务。但内部秘书纯粹为一家特定公司提供秘书服务。 2. 为什么选择公共公司秘书比选择内部秘书更好? 成本效益。与聘请内部秘书相比,聘请公共公司秘书通常更具成本效益。这是因为公司只需根据需要支付公共公司秘书提供的服务费用,而内部秘书需要每月支付薪资、福利和其他与雇用相关的成本。 3. 拥有公司秘书的重要性是什么? 公司秘书负责公司的高效管理。他或她需要确保遵守法定和监管要求,并同时执行董事会的职责或指示。公司秘书还充当股东和董事之间的调解者。 4. 为什么任命BP-AST作为公司秘书? BP-AST是一家全方位的会计事务所,提供专业的会计、税务、公司秘书、研讨会和商业咨询服务,是企业家的理想合作伙伴。通过其卓越的市场洞察力,BP-AST已经帮助许多公司优化其定位和流程,以在市场上更具竞争力。主要咨询师兼总监 Raymen Lee 更是拥有丰厚资历,除了身为全球特许会计师,还是工商管理硕士的持有者,以专业的分析能力提供许多企业对症下药的方案,成功将业务表现推到更高的一层楼。

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