如何处理外籍员工
外籍员工薪水上的事項你掌握了多少呢?
外籍员工和本地员工在薪水上面究竟有何不同, 每个人有不一样的说法,
相信还是有很多人"懵查查"。我们就别再道听途说了, 快来看看我们整理出来的懒人包吧!
1. 雇用外籍员工的条例
1.1 60K 提供资料的义务
雇主必须在雇用外籍员工的14天内将外籍员工的详细资料(Form PA 1)提交至劳工部,该资料的格式将由劳工局局长决定。
http://jtksm.mohr.gov.my/.../lapora.../BORANG-PA1-170613.pdf
在总监要求时,雇主应按照总干事指示的方式和时间间隔提交与雇用外籍员工有关的详细信息。
如外籍员工的服务被终止
a) 由雇主;
b) 由外籍员工;
c) 马来西亚移民局发给外籍员工的就业准证到期时;
d) 外籍员工被遣返或驱逐出境后,雇主应在外籍员工服务终止后的 30 天内通知总监。(Form PA 2)
http://jtksm.mohr.gov.my/.../laporan-majikan/pa217613.pdf
1.2 60L 总监可调查投诉
总监可调查任何本地与外籍员工对雇主的任何有关雇佣条款的投诉;总监可向雇主提供合适的方案已解决问题。
雇主不遵守总干事根据第 (1) 款发布的任何指令,即属犯罪。
1.3 60M 禁止解雇本地员工以雇用外籍员工
雇主不能以为了雇用外籍员工的理由而终止本地员工的服务合约。
1.4 60N 因裁员而终止服务合约
如果雇主想要削减员工人数,雇主不能解雇本地员工,除非先将同等级的外籍员工解雇。
您也可以参考这个网站Employment Act 1995 (Page 68, Part XIIB)
http://jtksm.mohr.gov.my/.../akta.../akta_kerja1955_bi.pdf
2. 休假权利
外籍员工与本地员工的假期基本上都是一样的。其中包括年假,病假,公共假日等等。年假和病假的天数则依据在公司服务的年期来计算。
3. 是否要缴付公积金, 社会保险, 就业保险, 每月预扣税和人力资源发展基金?
3.1 公积金 EPF
一般上外籍员工不需要缴付公积金,如果需要也可以透过公积金网站直接缴付。员工在60岁以下的巴仙率在9%, 60岁以上是 5.5%。 雇主则因不一样的条件而缴付不同的数额。
您也可以参考这个网站KWSP Table (Page 17, Paragraph 1; Page 33, Paragraph 1)
https://www.kwsp.gov.my/.../927226/BI-Jadual+Ketiga+.pdf
3.2 社会保险 SOCSO
自01/01/2019开始, 雇主必须为外籍员工缴付 1.25%的社会保险。而该外籍员工必须持有合法护照, 就业签证及特别准证。
您也可以参考这个网站Perkeso Contribution Rate 和 Perkeso Guideline
https://www.perkeso.gov.my/en/rate-of-contribution.html
https://www.perkeso.gov.my/.../employe.../contributions.html
3.3 就业保险 EIS
外籍员工不需要缴付就业保险,雇主也无需为外籍员工缴付就业保险。
3.4 每月预扣税 PCB
外籍员工必须计算与缴付每月预扣税,如果在一年里连续182天居住在本地的就是定居者,当然税务上的巴仙率也随之不同。
您也可以参考这个网站Residence Status of Individuals (Page 1, Paragraph 4; Page 4, Paragraph 6)
http://phl.hasil.gov.my/pdf/pdfam/PR6_2011_23012017.pdf
3.5 人力资源发展基金 HRDF
如果公司有注册人力资源发展基金,只需为本地员工缴付,但不包括外籍员工。
您也可以参考这个网站HRDF
https://hrdcorp.gov.my/expansion-of-psmb-act-2001/
额外资讯:雇主必须每年为外籍员工准备Form EA 让他们去报税哦。
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