By default, HReasily generates a full list of Benefits-In-Kind (BIK), Deductions and Perquisites (taxable and tax exempted) pay items. Users are not required to create their own custom pay items to account for these payments.

By using the default benefit-in-kind/perquisite/deductions pay item(s), HReasily will automatically capture these amounts and reflect them in the EA forms. 

For tax exempted amounts, once the cumulative amount has exceeded the cap, it'll automatically be assigned to gross salary accordingly. 

Sources: 

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How to add benefit-in-kind/perquisite/deductions pay item(s)

To add a benefit-in-kind/perquisite/deductions pay item,

1. Go to the payroll table which is accessible by clicking on MANAGE payroll.

2. On the top left corner of the payroll table, click ADD PAY ITEM.

3. In the pop-up window, you'll find the list of benefit-in-kind/perquisite/deductions pay items.

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Benefits-In-Kind

  • Household furnishings, apparatus and appliances

  • Motorcar and other related benefits

  • Petrol provided without car

  • Driver provided

  • Other assets

  • Dental benefit

  • Child-care benefit

  • Food and drink provided free of charge

  • Free transportation between pick-up points or home and the place of work (to and from)

  • Insurance premiums which are obligatory for foreign workers as a replacement to SOCSO contribution

  • Group insurance premium to cover workers in the event of an accident.

  • Leave passage in Malaysia

  • Overseas leave passage

  • Benefits used by the employee solely for purposes of performing his employment duty.

  • Discounted price for consumable business products of the employer

  • Discounted price for services provided by the employer

  • Benefits and monthly bills for fixed line telephone, mobile phone, pager, personal digital assistant (PDA) and subscription of broadband

  • Modern medicine, traditional medicine and maternity

  • Benefit on free petrol (Based On The Prescribed Value Method)

  • Benefit on free petrol for travelling from home to place (Based On The Formula Value Method)

  • Benefit on free petrol for travelling in exercising his employment (Based On The Formula Value Method)

  • Value of living accommodation provided

  • Household benefits(Entertainment and recreation)

  • Household benefits(Semi-furnished with furniture/air-conditioners/curtains/carpets)

  • Household benefits(Fully-furnished with kitchen equipment, crockery, utensils and appliances)

  • Household benefits(Furniture and fittings)

  • Household benefits(Kitchen equipment)

  • Gardener

  • Household servant

Perquisites

  • Pecuniary liability of employees paid by the employer, such as income tax payment, electricity bills, water and telephone bills

  • Credit card facilities

  • Loan interest

  • Recreational club membership

  • Life insurance premium

  • Gardener, driver, domestic help or guard

  • Waiver of loan or advance

  • Scholarship

  • Assets given free of charge or sold at a discount

  • Gift vouchers

  • Gift of personal computer to the employee by the employer

  • Excellent public service award

  • Professional subscriptions (work related)

  • Professional subscriptions (non-work related)

  • Innovation or productivity award

  • Travelling allowance, petrol allowance or toll rate received by an employee for travelling in exercising an employment

  • Parking rate or parking allowance

  • Meal allowance

  • Child care allowance

  • Subsidy on interest for housing, education or car loan

  • Gifts and monthly bills for fixed line telephone, mobile phone, pager, personal digital assistant (PDA) and subscription of broadband

  • Gift of personal computer to the employee by the employer

Deductions

  • Zakat

  • Medical Treatment, Special Needs or Carer Expenses of Parents

  • Basic Supporting Equipment

  • Higher Education Fees (Self)

  • Medical Expenses on Serious Diseases

  • Complete Medical Examination

  • Purchase of readings, computer, smartphone, tablet, sport equipment, gymnasium membership and subscription of broadband internet

  • Net Deposit in Skim Simpanan Pendidikan Nasional (SSPN)

  • Payment of Alimony to Former Wife

  • Contribution to a  Private Retirement Scheme and Payment of Deferred Annuity

  • Education and Medical Insurance

  • Interest on Housing Loan

  • Purchase of Breastfeeding Equipment(deduction is allowed once every 2 years for women tax payer only)

  • Fees paid to Child Care Centre and Kindergartens

  • Parental Care: Mother Relief

  • Parental Care: Father Relief

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