关于 Director Fee 的问题

bluereo

如果director fee是$10,000 ...公司还需要contribute EPF吗？

是否有个limit for monthly director fee呢？？

请指教！ 谢谢

hopeless84

Director fee没有规定要contribute EPF。

没有法律规定Director fee的limit.

alice08

Director fee 是director 的year end bonus, 通常1年给1-2次， 如果paid "monthly" 就会变成director salary or remuneration subject to EPF.

jully5188

Director fee 是director 的year end bonus, 通常1年给1-2次， 如果paid "monthly" 就会变成director salar ...
alice08 发表于 16-8-2011 11:07 AM

   是吗？我的client也是paid by monthly的可是client注明是director fee的.....那也算是director salary 吗？

alice08

回复 3# alice08

是的。。因为director fee 不会每个月给的，须要在AGM Approve by shareholders。。通常公司有Extra income 才在有Director fee ...所以即使换了”Director fee“也会引起EPF的注意。。

jully5188

回复 5# alice08


    哦！那我是否可以开一个director allowance？还有要是shareholders也有拿钱也是进在director allowance的吗？

alice08

回复 6# jully5188

可以。。但是Director allowance也 subject to EPF


Wages

All remuneration in money due to an employee under his contract of service or apprenticeship whether it was agreed to be paid monthly, weekly, daily or otherwise is regarded as wages. This includes bonus, commission or any allowance which an employer is required to pay whether such a payment is payable under his contract of service or apprenticeship or others.

Payments Liable For EPF Contribution

Generally, all remuneration due to an employee is wages and shall be subject to the EPF contributions. Examples of such payments include:

• Salary;
• Payment for unutilised leave;
• Bonuses;
• Allowances;
• Commissions;
• Arrears of wages;
• Wages for maternity leave;
• Wages for study leave;
• Wages for half day leave; and
• Director's salary (as an employee).http://www.kwsp.gov.my/index.php?ch=p2employers&pg=en_p2employers_empguide&ac=296

Shareholders 拿钱 :

- shareholder是否也是director..如果是...那么就要进Director remuneration a/c.
- 只是shareholder- 每个月拿钱=salary subject to EPF
                               - 一年拿一次通常到年尾当着Dividend 给shareholder.

jully5188

回复 7# alice08


    谢谢你哦！
shareholders 不是 Director那该怎么办?

alice08

回复 8# jully5188

Shareholders 拿钱 :

- shareholder是否也是director..如果是...那么就要进Director remuneration a/c.
- 只是shareholder- 每个月拿钱 = salary subject to EPF
                                - 一年拿一次通常到年尾当着Dividend 给shareholder.

bluereo

回复 9# alice08


如果说director salary是低于2,500的话。。
那需要报epf & pcb吗？

alice08

回复 10# bluereo

Director salary 低过RM2,500有EPF+Socso。。而只有salary - EPF > RM2,451才有PCB
http://www.hasil.gov.my/pdf/pdfam/SCHEDULESTD2010.pdf

ihateaccountax

謝謝分享,幫了大忙

wilson86

那一年久久一两次的director fee需要给pcb吗？
需要填ea form吗？

ihateaccountax

wilson86 发表于 18-1-2016 09:26 AM
那一年久久一两次的director fee需要给pcb吗？
需要填ea form吗？

Director fee 一定要給 PCB


當然要抱在 EA Form

Nepo

Director fee pays monthly, any SOCSO?
Director fee pays at the end of the year, any SOCSO?

ihateaccountax

Nepo 发表于 18-1-2016 02:29 PM
Director fee pays monthly, any SOCSO?
Director fee pays at the end of the year, any SOCSO?

if pay monthly, it is not treated as director fee, it is consider as director salary. So need to contribute EPF and SOCSO

If director fee only pay once in the year, this is consider director fee. It only subject to PCB. So no contribution for EPF & SOCSO.

meimei2222

学习了

tracy1495

Dividend subject to epf , socso , pcb ?

ihateaccountax

tracy1495 发表于 3-2-2016 12:29 PM
Dividend subject to epf , socso , pcb ?

NO

WANAKA

ihateaccountax 发表于 16-2-2016 11:11 AM
NO

DIRECTOR FEE 需要给GST＞？