{"id":7620,"date":"2025-05-25T09:25:22","date_gmt":"2025-05-25T01:25:22","guid":{"rendered":"https:\/\/adventus-consult.com\/artikel\/pemprosesan-gaji\/"},"modified":"2025-07-13T10:46:17","modified_gmt":"2025-07-13T02:46:17","slug":"pemprosesan-gaji","status":"publish","type":"page","link":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/","title":{"rendered":"Pemprosesan gaji"},"content":{"rendered":"<style>.kb-row-layout-id7620_a0f898-c4 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7620_a0f898-c4 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7620_a0f898-c4 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id7620_a0f898-c4 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7620_a0f898-c4 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7620_a0f898-c4 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7620_a0f898-c4 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column7620_46fff8-55 > .kt-inside-inner-col,.kadence-column7620_46fff8-55 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7620_46fff8-55 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7620_46fff8-55 > .kt-inside-inner-col{flex-direction:column;}.kadence-column7620_46fff8-55 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7620_46fff8-55 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7620_46fff8-55{position:relative;}@media all and (max-width: 1024px){.kadence-column7620_46fff8-55 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7620_46fff8-55 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7620_46fff8-55\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"wp-block-heading\">Menavigasi Pemprosesan Gaji untuk Perniagaan Kecil di Malaysia<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Menguruskan senarai gaji adalah salah satu tanggungjawab yang paling kritikal \u2014 dan selalunya mencabar \u2014 untuk pemilik perniagaan kecil di Malaysia. Daripada mematuhi keperluan berkanun seperti KWSP, PERKESO, EIS dan PCB, sehinggalah kepada pengendalian cuti, kerja lebih masa dan penjanaan slip gaji, pemprosesan gaji melibatkan lebih daripada sekadar membayar gaji. Ia memerlukan ketepatan, ketepatan masa dan pemahaman yang kukuh tentang peraturan tempatan yang sentiasa berkembang.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Koleksi artikel dan petua ini direka khusus untuk pemilik perniagaan kecil dan pentadbir gaji di Malaysia. Sama ada anda mengendalikan senarai gaji dalaman atau menggunakan perkhidmatan penyumberan luar, anda akan mendapat panduan praktikal untuk membantu menyelaraskan proses anda, mengelakkan perangkap biasa dan kekal mematuhi undang-undang buruh dan cukai Malaysia. <\/p>\n\n\n<style>.kb-row-layout-id7620_de728e-4e > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7620_de728e-4e > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7620_de728e-4e > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id7620_de728e-4e > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7620_de728e-4e > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id7620_de728e-4e > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7620_de728e-4e alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full\">\n<style>.kadence-column7620_a84b3a-4c > .kt-inside-inner-col{display:flex;}.kadence-column7620_a84b3a-4c > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column7620_a84b3a-4c > .kt-inside-inner-col,.kadence-column7620_a84b3a-4c > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7620_a84b3a-4c:hover > .kt-inside-inner-col{box-shadow:0px 0px 60px 5px rgba(0, 0, 0, 0.2);}.kadence-column7620_a84b3a-4c > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7620_a84b3a-4c > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}.kadence-column7620_a84b3a-4c > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7620_a84b3a-4c{align-self:flex-start;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_a84b3a-4c{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_a84b3a-4c > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}.kadence-column7620_a84b3a-4c > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7620_a84b3a-4c{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7620_a84b3a-4c{align-self:flex-start;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_a84b3a-4c{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_a84b3a-4c > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}@media all and (max-width: 1024px){.kadence-column7620_a84b3a-4c > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7620_a84b3a-4c{align-self:flex-start;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_a84b3a-4c{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_a84b3a-4c > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}.kadence-column7620_a84b3a-4c > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7620_a84b3a-4c\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/understanding-payroll-process.png\" alt=\"memahami proses pembayaran gaji\" class=\"wp-image-7145\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/understanding-payroll-process.png 1536w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/understanding-payroll-process-300x200.png 300w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/understanding-payroll-process-1024x683.png 1024w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/understanding-payroll-process-768x512.png 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\"><a href=\"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/\" title=\"Memahami Gaji Malaysia\">Memahami Gaji Malaysia<\/a><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Sama ada anda pemilik perniagaan kecil, eksekutif HR atau pegawai gaji, memahami komponen yang digunakan dalam pengiraan gaji\u2014dan mematuhi keperluan berkanun\u2014adalah penting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Panduan ini menghuraikan semua yang anda perlu tahu tentang senarai gaji Malaysia, termasuk gaji asas, elaun, lebih masa, bonus, potongan dan caruman berkanun seperti KWSP, PERKESO dan PCB.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column7620_ecef64-31 > .kt-inside-inner-col{display:flex;}.kadence-column7620_ecef64-31 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column7620_ecef64-31 > .kt-inside-inner-col,.kadence-column7620_ecef64-31 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7620_ecef64-31:hover > .kt-inside-inner-col{box-shadow:0px 0px 60px 5px rgba(0, 0, 0, 0.2);}.kadence-column7620_ecef64-31 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7620_ecef64-31 > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}.kadence-column7620_ecef64-31 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7620_ecef64-31{align-self:flex-start;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_ecef64-31{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_ecef64-31 > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}.kadence-column7620_ecef64-31 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7620_ecef64-31{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7620_ecef64-31{align-self:flex-start;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_ecef64-31{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_ecef64-31 > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}@media all and (max-width: 1024px){.kadence-column7620_ecef64-31 > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7620_ecef64-31{align-self:flex-start;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_ecef64-31{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_ecef64-31 > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}.kadence-column7620_ecef64-31 > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7620_ecef64-31\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/overtime.png\" alt=\"lebih masa\" class=\"wp-image-7152\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/overtime.png 1536w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/overtime-300x200.png 300w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/overtime-1024x683.png 1024w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/overtime-768x512.png 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\"><a href=\"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/kelayakan-kerja-lebih-masa-di-bawah-akta-pekerjaan-malaysia-1955\/\" title=\"Kelayakan Kerja Lebih Masa di bawah Akta Pekerjaan Malaysia 1955\">Kelayakan Kerja Lebih Masa di bawah Akta Pekerjaan Malaysia 1955<\/a><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Lebih masa<\/strong> merujuk kepada apa-apa kerja yang dilakukan <strong>melebihi waktu kerja biasa<\/strong> seperti yang ditakrifkan dalam Akta Pekerjaan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ketahui siapa yang berhak mendapat gaji lebih masa di Malaysia, kadar yang terpakai, definisi dan pengecualian utama di bawah Akta Pekerjaan 1955 (dikemas kini untuk 2023).<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id7620_62e74a-da > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7620_62e74a-da > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7620_62e74a-da > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id7620_62e74a-da > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7620_62e74a-da > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id7620_62e74a-da > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7620_62e74a-da alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full\">\n<style>.kadence-column7620_50c114-fa > .kt-inside-inner-col{display:flex;}.kadence-column7620_50c114-fa > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column7620_50c114-fa > .kt-inside-inner-col,.kadence-column7620_50c114-fa > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column7620_50c114-fa:hover > .kt-inside-inner-col{box-shadow:0px 0px 60px 5px rgba(0, 0, 0, 0.2);}.kadence-column7620_50c114-fa > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7620_50c114-fa > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}.kadence-column7620_50c114-fa > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7620_50c114-fa{align-self:flex-start;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_50c114-fa{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_50c114-fa > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}.kadence-column7620_50c114-fa > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7620_50c114-fa{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7620_50c114-fa{align-self:flex-start;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_50c114-fa{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_50c114-fa > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}@media all and (max-width: 1024px){.kadence-column7620_50c114-fa > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7620_50c114-fa{align-self:flex-start;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_50c114-fa{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7620_50c114-fa > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}.kadence-column7620_50c114-fa > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7620_50c114-fa\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/potongan-cukai-bulanan.jpg\" alt=\"potongan cukai bulanan\" class=\"wp-image-7984\" style=\"object-fit:cover\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/potongan-cukai-bulanan.jpg 1024w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/potongan-cukai-bulanan-300x169.jpg 300w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/07\/potongan-cukai-bulanan-768x432.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\"><a href=\"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/potongan-cukai-bulanan\/\" title=\"Memahami PCB\">Memahami PCB<\/a><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Di Malaysia, Potongan Cukai Bulanan (PCB) atau Potongan Cukai Bulanan ialah sistem di mana majikan memotong cukai pendapatan bulanan daripada gaji pekerja mereka dan menghantarnya kepada LHDN (Lembaga Hasil Dalam Negeri Malaysia).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">LHDN menyediakan formula kompleks untuk pengiraan Potongan Cukai Bulanan (PCB), juga dikenali sebagai Potongan Cukai Bulanan (PCB). 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