{"id":7624,"date":"2025-05-25T08:24:00","date_gmt":"2025-05-25T00:24:00","guid":{"rendered":"https:\/\/adventus-consult.com\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/"},"modified":"2025-07-12T07:40:41","modified_gmt":"2025-07-11T23:40:41","slug":"memahami-gaji-malaysia-komponen-potongan-pematuhan","status":"publish","type":"page","link":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/","title":{"rendered":"Memahami Gaji Malaysia: Komponen, Potongan &amp; Pematuhan"},"content":{"rendered":"<style>.kb-row-layout-id7063_c94c93-43 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7063_c94c93-43 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7063_c94c93-43 > .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-id7063_c94c93-43 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7063_c94c93-43 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7063_c94c93-43 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7063_c94c93-43 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-column7063_b65886-22 > .kt-inside-inner-col,.kadence-column7063_b65886-22 > .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-column7063_b65886-22 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7063_b65886-22 > .kt-inside-inner-col{flex-direction:column;}.kadence-column7063_b65886-22 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7063_b65886-22 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7063_b65886-22{position:relative;}@media all and (max-width: 1024px){.kadence-column7063_b65886-22 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7063_b65886-22 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7063_b65886-22\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"wp-block-heading\"><strong>Menguruskan gaji di Malaysia boleh menjadi rumit, tetapi ia tidak semestinya begitu.<\/strong> <\/h2>\n\n\n<style>.kb-row-layout-id7063_09a325-a7 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7063_09a325-a7 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7063_09a325-a7 > .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-id7063_09a325-a7 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7063_09a325-a7 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id7063_09a325-a7 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7063_09a325-a7 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-column7063_ba687f-f0 > .kt-inside-inner-col{display:flex;}.kadence-column7063_ba687f-f0 > .kt-inside-inner-col,.kadence-column7063_ba687f-f0 > .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-column7063_ba687f-f0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7063_ba687f-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_ba687f-f0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7063_ba687f-f0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ba687f-f0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ba687f-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_ba687f-f0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7063_ba687f-f0{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7063_ba687f-f0{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ba687f-f0{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ba687f-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column7063_ba687f-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7063_ba687f-f0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ba687f-f0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ba687f-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_ba687f-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7063_ba687f-f0\"><div class=\"kt-inside-inner-col\">\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-column7063_e59a27-40 > .kt-inside-inner-col{display:flex;}.kadence-column7063_e59a27-40 > .kt-inside-inner-col,.kadence-column7063_e59a27-40 > .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-column7063_e59a27-40 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7063_e59a27-40 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_e59a27-40 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7063_e59a27-40{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_e59a27-40{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_e59a27-40 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_e59a27-40 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7063_e59a27-40{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7063_e59a27-40{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_e59a27-40{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_e59a27-40 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column7063_e59a27-40 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7063_e59a27-40{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_e59a27-40{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_e59a27-40 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_e59a27-40 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7063_e59a27-40\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-processing.png\" alt=\"pemprosesan gaji\" class=\"wp-image-7180\" style=\"width:auto;height:300px\" title=\"slip gaji\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-processing.png 1024w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-processing-300x300.png 300w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-processing-150x150.png 150w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-processing-768x768.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\">1. <strong>Pendapatan (Komponen Gaji Kasar)<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ini adalah komponen yang menyumbang kepada <strong>gaji kasar<\/strong> pekerja:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A. <strong>Gaji Pokok<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gaji bulanan tetap mengikut kontrak pekerjaan.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">B. <strong>Elaun Tetap<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">(Biasanya berkontrak atau dibayar secara konsisten)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Elaun pengangkutan<\/li>\n\n\n\n<li>Elaun makan<\/li>\n\n\n\n<li>Elaun perumahan<\/li>\n\n\n\n<li>Elaun syif<\/li>\n\n\n\n<li>Elaun mudah alih\/telefon<\/li>\n\n\n\n<li>Elaun kereta<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">C. <strong>Elaun Berubah\/Bayaran Balik<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tuntutan perjalanan<\/li>\n\n\n\n<li>Elaun luar atau per diem<\/li>\n\n\n\n<li>Tuntutan perbatuan (tidak dikenakan cukai jika mengikut garis panduan)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">D. <strong>Bayaran Lebih Masa (OT).<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hari biasa:<\/strong> 1.5x kadar setiap jam<\/li>\n\n\n\n<li><strong>Hari rehat:<\/strong> 2x kadar setiap jam<\/li>\n\n\n\n<li><strong>Cuti umum:<\/strong> 3x kadar setiap jam<\/li>\n<\/ul>\n\n\n<style>.kb-row-layout-id7063_6b3aa2-58 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7063_6b3aa2-58 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7063_6b3aa2-58 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:500px;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-id7063_6b3aa2-58 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7063_6b3aa2-58 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7063_6b3aa2-58 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7063_6b3aa2-58 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-column7063_ac4281-0e > .kt-inside-inner-col{display:flex;}.kadence-column7063_ac4281-0e > .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-column7063_ac4281-0e > .kt-inside-inner-col,.kadence-column7063_ac4281-0e > .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-column7063_ac4281-0e:hover > .kt-inside-inner-col{box-shadow:0px 0px 60px 5px rgba(0, 0, 0, 0.2);}.kadence-column7063_ac4281-0e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7063_ac4281-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_ac4281-0e > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7063_ac4281-0e{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ac4281-0e{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ac4281-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_ac4281-0e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7063_ac4281-0e{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7063_ac4281-0e{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ac4281-0e{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ac4281-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column7063_ac4281-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7063_ac4281-0e{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ac4281-0e{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_ac4281-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_ac4281-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7063_ac4281-0e\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Berdasarkan keperluan Akta Pekerjaan untuk pekerja yang berpendapatan RM4,000.00 ke bawah sebulan atau buruh kasar tanpa mengira gaji.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><a href=\"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/kelayakan-kerja-lebih-masa-di-bawah-akta-pekerjaan-malaysia-1955\/\" title=\"Lebih masa\">Ketahui lebih lanjut tentang kerja lebih masa.<\/a><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\">E. <strong>Komisen &amp; Insentif<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Komisen jualan<\/li>\n\n\n\n<li>Insentif prestasi<\/li>\n\n\n\n<li>Bonus KPI<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">F. <strong>Bonus<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bonus prestasi (tahunan, berasaskan projek)<\/li>\n\n\n\n<li>Gaji 13 bulan (jika ditawarkan)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">G. <strong>Bayaran Lain<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ganjaran<\/li>\n\n\n\n<li>Gaji balik atau tunggakan gaji<\/li>\n\n\n\n<li>Manfaat lebihan atau penamatan (apabila berkenaan)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">2. <strong>Potongan (Bukan Berkanun &amp; Berkanun)<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">A. <strong>Potongan Bukan Berkanun<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pendahuluan atau Pinjaman<\/strong>\n<ul class=\"wp-block-list\">\n<li>Pendahuluan gaji atau pinjaman syarikat (dipotong setiap bulan setiap perjanjian)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Cuti Tanpa Gaji<\/strong>\n<ul class=\"wp-block-list\">\n<li>Potongan berdasarkan kadar harian<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Penalti Ketidakhadiran \/ Kelewatan<\/strong>\n<ul class=\"wp-block-list\">\n<li>Berdasarkan polisi syarikat<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Pembelian atau kerosakan kakitangan<\/strong>\n<ul class=\"wp-block-list\">\n<li>Jika dipersetujui secara bertulis dan dibenarkan di bawah undang-undang<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">B. <strong>Potongan Berkanun<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ini adalah <strong>wajib<\/strong> di bawah undang-undang Malaysia:<\/p>\n\n\n<style>.kb-row-layout-id7063_71093a-dd > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7063_71093a-dd > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7063_71093a-dd > .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-id7063_71093a-dd > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7063_71093a-dd > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7063_71093a-dd > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7063_71093a-dd 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-column7063_55e1a1-02 > .kt-inside-inner-col,.kadence-column7063_55e1a1-02 > .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-column7063_55e1a1-02 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7063_55e1a1-02 > .kt-inside-inner-col{flex-direction:column;}.kadence-column7063_55e1a1-02 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column7063_55e1a1-02 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7063_55e1a1-02{position:relative;}@media all and (max-width: 1024px){.kadence-column7063_55e1a1-02 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column7063_55e1a1-02 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7063_55e1a1-02\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>taip<\/strong><\/th><th class=\"has-text-align-center\" data-align=\"center\"><strong>Caruman Pekerja<\/strong><\/th><th class=\"has-text-align-center\" data-align=\"center\"><strong>Caruman Majikan<\/strong><\/th><th>Teguran<\/th><\/tr><\/thead><tbody><tr><td><strong>KWSP (KWSP)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">11% (standard)<\/td><td class=\"has-text-align-center\" data-align=\"center\">12%-13%<\/td><td>Tertakluk kepada siling gaji<\/td><\/tr><tr><td><strong>PERKESO (PERKESO)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">0.5%-1.25%<\/td><td class=\"has-text-align-center\" data-align=\"center\">1.75%<\/td><td>Untuk kecacatan &amp; kecederaan pekerjaan<\/td><\/tr><tr><td><strong>EIS (SIP)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">0.2%<\/td><td class=\"has-text-align-center\" data-align=\"center\">0.2%<\/td><td>Untuk insurans pemberhentian pekerja<\/td><\/tr><tr><td><strong><a href=\"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/potongan-cukai-bulanan-pcb\/\" title=\"Memahami PCB\">PCB \/ MTD (Cukai Pendapatan)<\/a><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">Berdasarkan jadual LHDN<\/td><td class=\"has-text-align-center\" data-align=\"center\">T\/A<\/td><td>Potongan cukai bulanan (Potongan Cukai Berjadual)<\/td><\/tr><tr><td><strong>HRDF<\/strong> (jika berkenaan)<\/td><td class=\"has-text-align-center\" data-align=\"center\">T\/A<\/td><td class=\"has-text-align-center\" data-align=\"center\">1%<\/td><td>Mandatori untuk syarikat yang mempunyai \u226510 pekerja (levi latihan)<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Nota: Kadar sebenar KWSP, SOCSO dan EIS berbeza-beza berdasarkan umur dan gaji pekerja. Gunakan jadual rasmi untuk pengiraan. <\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">3. <strong>Gaji Bersih (Gaji Bawa Pulang)<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Formula:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-preformatted\"><code>Net Salary = Gross Salary - (Statutory Deductions + Non-Statutory Deductions)<br\/><\/code><\/pre>\n\n\n\n<h2 class=\"wp-block-heading\">Ringkasan Proses Gaji<\/h2>\n\n\n<style>.kb-row-layout-id7063_2093b5-69 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id7063_2093b5-69 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id7063_2093b5-69 > .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:minmax(0, 2fr) minmax(0, 1fr);}.kb-row-layout-id7063_2093b5-69 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id7063_2093b5-69 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id7063_2093b5-69 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id7063_2093b5-69 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-left-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column7063_96cbed-88 > .kt-inside-inner-col{display:flex;}.kadence-column7063_96cbed-88 > .kt-inside-inner-col,.kadence-column7063_96cbed-88 > .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-column7063_96cbed-88 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7063_96cbed-88 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_96cbed-88 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7063_96cbed-88{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_96cbed-88{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_96cbed-88 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_96cbed-88 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7063_96cbed-88{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7063_96cbed-88{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_96cbed-88{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_96cbed-88 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column7063_96cbed-88 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7063_96cbed-88{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_96cbed-88{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_96cbed-88 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_96cbed-88 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7063_96cbed-88\"><div class=\"kt-inside-inner-col\"><style>.kb-table-container7063_d85d85-f4{overflow-x:auto;}.kb-table-container .kb-table7063_d85d85-f4 th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table7063_d85d85-f4 caption{text-align:center;}.kb-table-container .kb-table7063_d85d85-f4 td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table7063_d85d85-f4 td, .kb-table7063_d85d85-f4 th{border-bottom:1px solid var(--global-palette6, #718096);}@media all and (max-width: 1024px){.kb-table-container .kb-table7063_d85d85-f4 td, .kb-table7063_d85d85-f4 th{border-bottom:1px solid var(--global-palette6, #718096);}}@media all and (max-width: 767px){.kb-table-container .kb-table7063_d85d85-f4 td, .kb-table7063_d85d85-f4 th{border-bottom:1px solid var(--global-palette6, #718096);}}<\/style><div class=\"kb-table-container kb-table-container7063_d85d85-f4 wp-block-kadence-table\"><table class=\"kb-table kb-table7063_d85d85-f4\">\n<tr class=\"kb-table-row kb-table-row7063_2d48af-32\">\n<th  scope=\"col\" class=\"kb-table-data kb-table-data7063_6d8e96-db\">\n\n<p class=\"wp-block-paragraph\">Langkah<\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data7063_457a65-41\">\n\n<p class=\"wp-block-paragraph\">Penerangan<\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row7063_f09b8d-1c\">\n<td  class=\"kb-table-data kb-table-data7063_438ffe-0e\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">1<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data7063_df8b72-9c\">\n\n<p class=\"wp-block-paragraph\">Kira <strong>gaji kasar<\/strong> (asas + elaun + OT + bonus, dsb.)<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row7063_5b0f46-79\">\n<td  class=\"kb-table-data kb-table-data7063_82e376-01\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">2<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data7063_fac8c7-e9\">\n\n<p class=\"wp-block-paragraph\">Potong <strong>item bukan berkanun<\/strong> (pendahuluan, cuti tanpa gaji)<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row7063_494cca-fd\">\n<td  class=\"kb-table-data kb-table-data7063_502b02-fa\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">3<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data7063_0ab195-78\">\n\n<p class=\"wp-block-paragraph\">Gunakan <strong>potongan berkanun<\/strong> (KWSP, PERKESO, EIS, PCB)<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row7063_5ab59f-af\">\n<td  class=\"kb-table-data kb-table-data7063_6a3517-d4\">\n\n<p class=\"has-text-align-center wp-block-paragraph\">4<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data7063_34246d-45\">\n\n<p class=\"wp-block-paragraph\">Kira gaji bersih<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div><\/div><\/div>\n\n\n<style>.kadence-column7063_3072d8-dc > .kt-inside-inner-col{display:flex;}.kadence-column7063_3072d8-dc > .kt-inside-inner-col,.kadence-column7063_3072d8-dc > .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-column7063_3072d8-dc > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column7063_3072d8-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_3072d8-dc > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column7063_3072d8-dc{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_3072d8-dc{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_3072d8-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_3072d8-dc > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column7063_3072d8-dc{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column7063_3072d8-dc{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_3072d8-dc{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_3072d8-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column7063_3072d8-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column7063_3072d8-dc{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_3072d8-dc{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column7063_3072d8-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column7063_3072d8-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column7063_3072d8-dc\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"720\" height=\"1280\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-process-flow.png\" alt=\"Aliran proses gaji\" class=\"wp-image-7087\" style=\"width:auto;height:400px\" title=\"Aliran proses gaji\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-process-flow.png 720w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-process-flow-169x300.png 169w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-process-flow-576x1024.png 576w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Menguruskan gaji di Malaysia boleh menjadi rumit, tetapi ia tidak semestinya begitu. 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. 1. Pendapatan (Komponen Gaji Kasar) Ini adalah komponen yang menyumbang kepada gaji kasar pekerja: A&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":7620,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-7624","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Sama ada anda pemilik perniagaan kecil, eksekutif HR atau pegawai gaji, memahami komponen yang digunakan dalam pengiraan gaji\u2014dan mematuhi keperluan berkanun\u2014adalah penting.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"google-site-verification\" content=\"Ipw4XA3z7IG0uj7Oe9HSvInA8cXdlMIS4-zHU-sNl2k\" \/>\n\t<meta name=\"msvalidate.01\" content=\"Ipw4XA3z7IG0uj7Oe9HSvInA8cXdlMIS4-zHU-sNl2k\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.1.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"ms_MY\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Adventus Business Consult\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Memahami Malaysian Payroll | Adventus Business Consult\" \/>\n\t\t<meta property=\"og:description\" content=\"Sama ada anda pemilik perniagaan kecil, eksekutif HR atau pegawai gaji, memahami komponen yang digunakan dalam pengiraan gaji\u2014dan mematuhi keperluan berkanun\u2014adalah penting.\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/02\/cropped-adventus-logo-90-canvas-180.png\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/02\/cropped-adventus-logo-90-canvas-180.png\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2025-05-25T00:24:00+08:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2025-07-11T23:40:41+08:00\" \/>\n\t\t<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/adventusconsult\/\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary\" \/>\n\t\t<meta name=\"twitter:site\" content=\"@adventusconsult\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Memahami Malaysian Payroll | Adventus Business Consult\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Sama ada anda pemilik perniagaan kecil, eksekutif HR atau pegawai gaji, memahami komponen yang digunakan dalam pengiraan gaji\u2014dan mematuhi keperluan berkanun\u2014adalah penting.\" \/>\n\t\t<meta name=\"twitter:creator\" content=\"@adventusconsult\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-processing.png\" \/>\n\t\t<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/memahami-gaji-malaysia-komponen-potongan-pematuhan\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/#listItem\",\"position\":2,\"name\":\"Sumber Perniagaan Kecil\",\"item\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/#listItem\",\"name\":\"Pemprosesan gaji\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"#listItem\",\"name\":\"You are here:\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/#listItem\",\"position\":3,\"name\":\"Pemprosesan gaji\",\"item\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/memahami-gaji-malaysia-komponen-potongan-pematuhan\\\/#listItem\",\"name\":\"Memahami Gaji Malaysia: Komponen, Potongan &amp; Pematuhan\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/#listItem\",\"name\":\"Sumber Perniagaan Kecil\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/memahami-gaji-malaysia-komponen-potongan-pematuhan\\\/#listItem\",\"position\":4,\"name\":\"Memahami Gaji Malaysia: Komponen, Potongan &amp; Pematuhan\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/#listItem\",\"name\":\"Pemprosesan gaji\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/#organization\",\"name\":\"Adventus Business Consult\",\"description\":\"Memperkasa PKS untuk Berjaya dalam Ekonomi Digital\",\"url\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/\",\"email\":\"hello@adventus-consult.com\",\"telephone\":\"+60321087008\",\"foundingDate\":\"2014-03-05\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/adventus-consult.com\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/adventus-consult.png\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/memahami-gaji-malaysia-komponen-potongan-pematuhan\\\/#organizationLogo\",\"width\":512,\"height\":512,\"caption\":\"Adventus Business Consult\"},\"image\":{\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/memahami-gaji-malaysia-komponen-potongan-pematuhan\\\/#organizationLogo\"},\"sameAs\":[\"https:\\\/\\\/twitter.com\\\/adventusconsult\",\"https:\\\/\\\/www.instagram.com\\\/adventusconsult\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/adventus-business-consult\\\/\"],\"address\":{\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/#postaladdress\",\"@type\":\"PostalAddress\",\"streetAddress\":\"B-5-8, Plaza Mont Kiara,, Mont Kiara\",\"postalCode\":\"50480\",\"addressLocality\":\"Kuala Lumpur\",\"addressCountry\":\"MY\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/memahami-gaji-malaysia-komponen-potongan-pematuhan\\\/#webpage\",\"url\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/memahami-gaji-malaysia-komponen-potongan-pematuhan\\\/\",\"name\":\"Memahami Malaysian Payroll | Adventus Business Consult\",\"description\":\"Sama ada anda pemilik perniagaan kecil, eksekutif HR atau pegawai gaji, memahami komponen yang digunakan dalam pengiraan gaji\\u2014dan mematuhi keperluan berkanun\\u2014adalah penting.\",\"inLanguage\":\"ms-MY\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/artikel\\\/pemprosesan-gaji\\\/memahami-gaji-malaysia-komponen-potongan-pematuhan\\\/#breadcrumblist\"},\"datePublished\":\"2025-05-25T08:24:00+08:00\",\"dateModified\":\"2025-07-12T07:40:41+08:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/#website\",\"url\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/\",\"name\":\"Adventus Business Consult\",\"description\":\"Memperkasa PKS untuk Berjaya dalam Ekonomi Digital\",\"inLanguage\":\"ms-MY\",\"publisher\":{\"@id\":\"https:\\\/\\\/adventus-consult.com\\\/ms\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO Pro -->\r\n\t\t<title>Memahami Malaysian Payroll | Adventus Business Consult<\/title>\n\n","aioseo_head_json":{"title":"Memahami Malaysian Payroll | Adventus Business Consult","description":"Sama ada anda pemilik perniagaan kecil, eksekutif HR atau pegawai gaji, memahami komponen yang digunakan dalam pengiraan gaji\u2014dan mematuhi keperluan berkanun\u2014adalah penting.","canonical_url":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"google-site-verification":"Ipw4XA3z7IG0uj7Oe9HSvInA8cXdlMIS4-zHU-sNl2k","msvalidate.01":"Ipw4XA3z7IG0uj7Oe9HSvInA8cXdlMIS4-zHU-sNl2k","miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BreadcrumbList","@id":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/adventus-consult.com\/ms\/artikel\/#listItem","position":2,"name":"Sumber Perniagaan Kecil","item":"https:\/\/adventus-consult.com\/ms\/artikel\/","nextItem":{"@type":"ListItem","@id":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/#listItem","name":"Pemprosesan gaji"},"previousItem":{"@type":"ListItem","@id":"#listItem","name":"You are here:"}},{"@type":"ListItem","@id":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/#listItem","position":3,"name":"Pemprosesan gaji","item":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/","nextItem":{"@type":"ListItem","@id":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/#listItem","name":"Memahami Gaji Malaysia: Komponen, Potongan &amp; Pematuhan"},"previousItem":{"@type":"ListItem","@id":"https:\/\/adventus-consult.com\/ms\/artikel\/#listItem","name":"Sumber Perniagaan Kecil"}},{"@type":"ListItem","@id":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/#listItem","position":4,"name":"Memahami Gaji Malaysia: Komponen, Potongan &amp; Pematuhan","previousItem":{"@type":"ListItem","@id":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/#listItem","name":"Pemprosesan gaji"}}]},{"@type":"Organization","@id":"https:\/\/adventus-consult.com\/ms\/#organization","name":"Adventus Business Consult","description":"Memperkasa PKS untuk Berjaya dalam Ekonomi Digital","url":"https:\/\/adventus-consult.com\/ms\/","email":"hello@adventus-consult.com","telephone":"+60321087008","foundingDate":"2014-03-05","logo":{"@type":"ImageObject","url":"https:\/\/adventus-consult.com\/wp-content\/uploads\/2022\/12\/adventus-consult.png","@id":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/#organizationLogo","width":512,"height":512,"caption":"Adventus Business Consult"},"image":{"@id":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/#organizationLogo"},"sameAs":["https:\/\/twitter.com\/adventusconsult","https:\/\/www.instagram.com\/adventusconsult\/","https:\/\/www.linkedin.com\/company\/adventus-business-consult\/"],"address":{"@id":"https:\/\/adventus-consult.com\/ms\/#postaladdress","@type":"PostalAddress","streetAddress":"B-5-8, Plaza Mont Kiara,, Mont Kiara","postalCode":"50480","addressLocality":"Kuala Lumpur","addressCountry":"MY"}},{"@type":"WebPage","@id":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/#webpage","url":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/","name":"Memahami Malaysian Payroll | Adventus Business Consult","description":"Sama ada anda pemilik perniagaan kecil, eksekutif HR atau pegawai gaji, memahami komponen yang digunakan dalam pengiraan gaji\u2014dan mematuhi keperluan berkanun\u2014adalah penting.","inLanguage":"ms-MY","isPartOf":{"@id":"https:\/\/adventus-consult.com\/ms\/#website"},"breadcrumb":{"@id":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/#breadcrumblist"},"datePublished":"2025-05-25T08:24:00+08:00","dateModified":"2025-07-12T07:40:41+08:00"},{"@type":"WebSite","@id":"https:\/\/adventus-consult.com\/ms\/#website","url":"https:\/\/adventus-consult.com\/ms\/","name":"Adventus Business Consult","description":"Memperkasa PKS untuk Berjaya dalam Ekonomi Digital","inLanguage":"ms-MY","publisher":{"@id":"https:\/\/adventus-consult.com\/ms\/#organization"}}]},"og:locale":"ms_MY","og:site_name":"Adventus Business Consult","og:type":"article","og:title":"Memahami Malaysian Payroll | Adventus Business Consult","og:description":"Sama ada anda pemilik perniagaan kecil, eksekutif HR atau pegawai gaji, memahami komponen yang digunakan dalam pengiraan gaji\u2014dan mematuhi keperluan berkanun\u2014adalah penting.","og:url":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/","og:image":"https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/02\/cropped-adventus-logo-90-canvas-180.png","og:image:secure_url":"https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/02\/cropped-adventus-logo-90-canvas-180.png","article:published_time":"2025-05-25T00:24:00+08:00","article:modified_time":"2025-07-11T23:40:41+08:00","article:publisher":"https:\/\/www.facebook.com\/adventusconsult\/","twitter:card":"summary","twitter:site":"@adventusconsult","twitter:title":"Memahami Malaysian Payroll | Adventus Business Consult","twitter:description":"Sama ada anda pemilik perniagaan kecil, eksekutif HR atau pegawai gaji, memahami komponen yang digunakan dalam pengiraan gaji\u2014dan mematuhi keperluan berkanun\u2014adalah penting.","twitter:creator":"@adventusconsult","twitter:image":"https:\/\/adventus-consult.com\/wp-content\/uploads\/2025\/05\/payroll-processing.png","twitter:label1":"Written by","twitter:data1":"admin","twitter:label2":"Est. reading time","twitter:data2":"2 minutes"},"aioseo_meta_data":{"post_id":"7624","title":"Memahami Malaysian Payroll #separator_sa Adventus Business Consult","description":"Sama ada anda pemilik perniagaan kecil, eksekutif HR atau pegawai gaji, memahami komponen yang digunakan dalam pengiraan gaji\u2014dan mematuhi keperluan berkanun\u2014adalah penting.","keywords":null,"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"WebPage","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"seo_analyzer_scan_date":"2026-05-13 00:04:12","breadcrumb_settings":null,"limit_modified_date":false,"reviewed_by":"0","open_ai":"{\"title\":{\"suggestions\":[],\"usage\":0},\"description\":{\"suggestions\":[],\"usage\":0}}","ai":{"faqs":[],"keyPoints":[],"titles":[],"descriptions":[],"socialPosts":{"email":[],"linkedin":[],"twitter":[],"facebook":[],"instagram":[]}},"created":"2025-06-15 08:17:52","updated":"2026-05-13 00:04:12","focus_keyword":null,"additional_keywords":null,"truseo_locale":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\tYou are here:\n<\/span><span class=\"aioseo-breadcrumb-separator\">\u203a<\/span><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/adventus-consult.com\/ms\/artikel\/\" title=\"Sumber Perniagaan Kecil\">Sumber Perniagaan Kecil<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">\u203a<\/span><span class=\"aioseo-breadcrumb\">\n\t<a href=\"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/\" title=\"Pemprosesan gaji\">Pemprosesan gaji<\/a>\n<\/span><span class=\"aioseo-breadcrumb-separator\">\u203a<\/span><span class=\"aioseo-breadcrumb\">\n\tMemahami Gaji Malaysia: Komponen, Potongan &amp; Pematuhan\n<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"You are here:","link":""},{"label":"Sumber Perniagaan Kecil","link":"https:\/\/adventus-consult.com\/ms\/artikel\/"},{"label":"Pemprosesan gaji","link":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/"},{"label":"Memahami Gaji Malaysia: Komponen, Potongan &amp; Pematuhan","link":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/memahami-gaji-malaysia-komponen-potongan-pematuhan\/"}],"taxonomy_info":[],"featured_image_src_large":false,"author_info":{"display_name":"admin","author_link":"https:\/\/adventus-consult.com\/ms\/author\/admin\/"},"comment_info":0,"_links":{"self":[{"href":"https:\/\/adventus-consult.com\/ms\/wp-json\/wp\/v2\/pages\/7624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adventus-consult.com\/ms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/adventus-consult.com\/ms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/adventus-consult.com\/ms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/adventus-consult.com\/ms\/wp-json\/wp\/v2\/comments?post=7624"}],"version-history":[{"count":2,"href":"https:\/\/adventus-consult.com\/ms\/wp-json\/wp\/v2\/pages\/7624\/revisions"}],"predecessor-version":[{"id":7992,"href":"https:\/\/adventus-consult.com\/ms\/wp-json\/wp\/v2\/pages\/7624\/revisions\/7992"}],"up":[{"embeddable":true,"href":"https:\/\/adventus-consult.com\/ms\/wp-json\/wp\/v2\/pages\/7620"}],"wp:attachment":[{"href":"https:\/\/adventus-consult.com\/ms\/wp-json\/wp\/v2\/media?parent=7624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}