Nota Penerangan Jadual PCB 2010 - Kalkulator PCB Lembaga ...

JADUAL
SCHEDULE
(Kaedah 3) (Rule 3)
DRAF
Dalam keadaan jika
i. Anak yang berumur lebih 18 tahun dan sedang
belajar sepenuh masa di peringkat diploma dan
ke atas di institusi pengajian tinggi di Malaysia.
ii. Anak yang berumur lebih 18 tahun dan sedang
belajar sepenuh masa di peringkat ijazah dan ke
atas di institusi pengajian tinggi di luar Malaysia.
Potongan diberi
seolah-olah pekerja
mempunyai bilangan
anak yang berikut
4
4
In circumstances where
Child over the age of 18 years and receiving full-time
instruction at diploma level onwards in an institution
of higher education in Malaysia.
i. Child over the age of 18 years and receiving fulltime
instruction at degree level onwards in an
institution of higher education outside Malaysia.
Deduction to be
given as if the
employee has this
number of children
4
4
iii. Anak kurang upaya yang disahkan oleh Jabatan
Kebajikan Masyarakat .
iv. Anak kurang upaya yang sedang belajar di
peringkat diploma dan ke atas di institusi
pengajian tinggi di Malaysia atau peringkat
ijazah dan ke atas di institusi pengajian tinggi di
luar Malaysia.
5
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ii. Disabled child as certified by the Department of
Social Welfare.
iii. Disabled child receiving further instruction at
diploma level onwards in an institution of higher
education in Malaysia or at degree level
onwards in an institution of higher education
outside Malaysia.
5
9
Contoh 1:
Example 1:
Pekerja mempunyai isteri tidak bekerja dan 2 orang anak di bawah umur 18 tahun.
Kategori pekerja: Kategori 2 (KA2)
Contoh 2:
Pekerja mempunyai isteri tidak bekerja dan 3 orang anak:
Anak pertama - berumur 23 tahun dan sedang belajar di peringkat ijazah di
UUM.
An employee whose wife is not working and has 2 children below the age of 18.
Category for employee: Category 2 (KA2)
Example 2:
An employee whose wife is not working and has 3 children:
First Child - age 23 and receiving degree education in UUM.
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