Statutory * Zakat * Tabung Haji, ASB, HRD

*Zakat * This is a donation made to the poor, employee can opt to contribute to Zakat instead of paying to Tax dept (only applicable to Muslim) This is a donation made to the poor, employee can opt to contribute to Zakat instead of paying to Tax dept (only applicable to Muslim)

EMPLOYEE ACTION Employee is not required to contribute zakat. Employee is not required to contribute zakat. If EE will contribute zakat, EE may OPT contribute for EE Tax deduction every month. If the zakat contributed by ee is lesser than the monthly tax deduction, the employer may set-off those payments against the amount of tax to be deducted for the respective month. If EE will contribute zakat, EE may OPT contribute for EE Tax deduction every month. If the zakat contributed by ee is lesser than the monthly tax deduction, the employer may set-off those payments against the amount of tax to be deducted for the respective month.

Payment of zakat can also be made through your salary deduction at your workplace. Payment of zakat can also be made through your salary deduction at your workplace. The payer has to fill in Borang Potong Gaji (052) and decide the amount (per month) to be deducted for zakat. The form then must be submitted to the employer/payroll division for further processing. The payer has to fill in Borang Potong Gaji (052) and decide the amount (per month) to be deducted for zakat. The form then must be submitted to the employer/payroll division for further processing.

EMPLOYEER ACTION EMPLOYEER ACTION Follows are the steps that an employer has to take upon receiving the form. Follows are the steps that an employer has to take upon receiving the form. 1. Ensure that the total salary deductions do not exceed the limit set by the Labour Department. 1. Ensure that the total salary deductions do not exceed the limit set by the Labour Department. 2. Ensure that the following documents are sent to PPZ every month: 2. Ensure that the following documents are sent to PPZ every month:

i. The list of payer names, identification card numbers (old and new) and the individual zakat amount. i. The list of payer names, identification card numbers (old and new) and the individual zakat amount. ii. The employer has to submit the Borang Kebenaran Potongan Gaji Zakat (PPZs copy) for every new payer. ii. The employer has to submit the Borang Kebenaran Potongan Gaji Zakat (PPZs copy) for every new payer.

iii. Cheque is made payable to PUSAT PUNGUTAN ZAKAT iii. Cheque is made payable to PUSAT PUNGUTAN ZAKAT 3. Ensure that the payment is made not later that 10th of the following month. 3. Ensure that the payment is made not later that 10th of the following month. 4. This type of payment can also be mde through VADS system and PPZ PG. 4. This type of payment can also be mde through VADS system and PPZ PG.

PPZ ACTION 1. PPZ will send the payment received confirmation letter to the employer every month. 1. PPZ will send the payment received confirmation letter to the employer every month. 2. PPZ will provide the statement of zakat payment twice a year (in Julai and January) and mail it to the payer. 2. PPZ will provide the statement of zakat payment twice a year (in Julai and January) and mail it to the payer.

** Tabung Haji ** Definition : This is optional contribution by employee, a savings for them to perfom haj (muslim religion) Tabung Haji or Lembaga Tabung Haji (Malay Jawi: تابوڠ حاج ; Arabic please fill in) Tabung Haji or Lembaga Tabung Haji (Malay Jawi: تابوڠ حاج ; Arabic please fill in)

- is the Malaysian hajj pilgrims fund board. It was formerly known as Lembaga Urusan dan Tabung Haji (LUTH). The main headquarters is located at Jalan Tun Razak, Kuala Lumpur.

Rules & Requirements Rules & Requirements If you are earning a monthly salary, you are eligible to apply for the service by filling up the form to authorize your employer to impose the pay-cut, Borang Kebenaran Untuk Membuat Potongan Gaji Bulanan (BS If you are earning a monthly salary, you are eligible to apply for the service by filling up the form to authorize your employer to impose the pay-cut, Borang Kebenaran Untuk Membuat Potongan Gaji Bulanan (BS

2) and forward the completed form directly to your employer. However you must first consult your employer to know whether they are willing to undertake the task.

Summary Summary 1. It is not COMPULSORY for employer to undertake this task 2. Minimum RM 10 monthly deduction OFFICIAL WEBSITE:

ASB, HRD LEVY It is not COMPULSORY for employer to undertake this task. It is not COMPULSORY for employer to undertake this task.

The EE has the option to undertake whether OPT levies or tax to be contributed every month. The EE has the option to undertake whether OPT levies or tax to be contributed every month.

*HR Development Fund* depend on industry, this fund is required for the purpose to train employees with job skills, employer contribution only

*ASB* This is an investment scheme like savings for Muslim ee only This is an investment scheme like savings for Muslim ee only