SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

CHAPTER

Refer to Sage UBS Computerised Payroll Workbook 2011 Edition (Lesson 7)

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Before You Start

You have learnt how to use the system to generate payroll as well as how to calculate
the pay manually. In this self-test session, you will need 2 diskettes, and are allowed
to refer to any references, especially EPF and SOCSO tables, but try not to discuss
among your friends. Perform the self check of time passed in order to know that if you
can complete it on time.

The test comprises of 3 parts:

Part A provides you with the companys details, of which you need to create a new data directory and
perform necessary settings.

Part B provides you with transaction information, and you have to process the payments and perform
backup into diskettes.

Part C will test you on ability to read report and ability to calculate the pay manually.

Time given is 150 minutes. For first timer, you may be slow at the beginning and
when you re-do it for second or third time, you should be able to complete it within
120 minutes.

Before you look at the answer, make sure you have tried the test. Is it all right?

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Add A New Data Directory

(A-1, A-2) (Type in your new I.C. / passport numbers as exam ID)

Housekeeping

1. Setup

(A-2, A-3, A-4, A-5, A-6, A-7)

1. Parameter Setup

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

9.4

Housekeeping

Payment Table

(A-8, A-9, A-10)

1. Setup

2. Tables Maintenance

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Housekeeping

Allowance Table

(A-13)

1. Setup

2. Tables Maintenance

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9.6

Housekeeping

1. Setup

2. Tables Maintenance

Shift

Allowance Table

(A-13)

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Housekeeping

Deduction Table

(A-14)

1. Setup

2. Tables Maintenance

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Housekeeping

Overtime Table

(A-15)

1. Setup

2. Tables Maintenance

Housekeeping

1. Setup

Working Hours Table

(A-7, A-11)

2. Tables Maintenance

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Housekeeping

1. Setup

Benefit In Kind Table

(A-16)

2. Tables Maintenance

Housekeeping

EPF Table

(A-12)

1. Setup

3. Government Tables

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

9.12 Personnel

1. Add / Update Employees

(B-1)

Employee No.: 001 Jaipai Syidek

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Employee No.: 002 Jane Boo Hua Dor

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Employee No.: 003 Gopai Sammy

Category 3 of the Schedule of Monthly Ta Deductions or the Computerised Calculation

Method of MTD/PCB is applicable where an employee is divorced, widowed or a
single (with adopted child / children). Birthday of an employee is very important to
determine the EPF contribution rates for both employee and employer and also the
SOCSO contribution if the employees age is 55 years or more.

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Personnel

A. Generate Employee SOCSO Table

Personnel

(B-1)

2. Update Leave / Fund Entitled

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Change Computer system

Since Sage UBS Payroll system shall automatically capture the computer system date
as the Relief Date of Employees Optional Tax Relief, you have to change the computer
system date in accordance with the Tax Relief Date stated on the Trial Test.

If you do not know how to set the computer system date, please refer to Section 5.3
Setting of Computer System Date of Chapter 5; from page 5-9 to 5-16 in Sage UBS
Payroll Self Study Guide 2011 Edition.

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

9.16

Payments

2. 2nd Half Payroll

1. Normal Pay

(A-17, A18, B-2)

Employee No.: 001 Jiapai Syidek

1. Add/Update

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Employee No: 002 Jane Boo Hua Dor

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Employee No.: 003 Gopai Sammy

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Payments
Payments

nd

nd

2. 2 Half Payroll
2. 2 Half Payroll

(B-3)

Employee No.: 001 Jaipai Syidek

2. Process Pay
4. View Pay Slip

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Employee No.: 002 Jane Boo Hua Dor

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Employee No.: 003 Gopai Sammy

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Payments

3. Bonus

Bonus By Amount

(B-2)

1. Add / Modify

2. Add / Modify

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Payments
Payments

3. Bonus
3. Bonus

2. Process Pay
3. Listing

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

9.22 Payments

nd

2. 2 Half Payroll

(MTD/PCB Calculation of Bonus)

Employee No: 001 Jiapai Syidek

4. View Pay Slip

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Employee No.: 002 Jane Boo Hua Dor

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

Employee No,: 003 Gopai Sammy

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

9.23 Housekeeping

Backup And Restore

To test out if the backup file is readable, add a new directory and then try to restore from
the diskette.

9.24 View And Write

(C-1)

Description
Jiapai Syidek
Jane Boo Hua Dor
Gopai Sammy

(For Januarys Pay Slip)

Lunch Allowance
315.00
176.00
110.00

Total Allowance
1,375.00
356.00
110.00

Total OT

520.27
683.50
406.23

Monthly Tax Deduction

1,927.20
0.00
623.10

(Inclusive Bonus)

EPF Contributed by

employee
1,452.00
357.00
374.00

(Inclusive Bonus)

EPF Contributed by

employer / company
1,584.00
536.00
407.00

(Inclusive Bonus)

9.25 Calculation 1

(C-2a) Jane Boo Hua Dor (Basic Pay)

Basic Pay = Basic Rate NPL Deduction O.O.B.

RM 3,150.00 (RM 3,150.00 26) 2 days of NPL 0.00

RM 3,150.00 RM 121.15 2 days of NPL
RM 3,150.00 RM 242.31

RM 2,907.69

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

(C-2b) Jane Boo Hua Dor (Total OT)

OT Pay per Day / Hour

Days / Hours
Amount

OT Category
(Max. Wages = RM2,300.00)
Worked

(1) (2)

(1)
(2)

OT-ND
[ (RM2,300.00 12) 2,288 Hrs ] 1.5
20 Hours
361.89

= 18.09

OT-RD
[ (RM2,300.00 12) 2,288 Hrs ] 2.0
6 Hours

144.76

= 24.13

OT-PH

0.00

Work-RD
(RM2,300.00 26 Days) 1.0
2 Days
176.92

= 88.46

Work-PH

0.00

Total Amount (RM):

683.57

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

9.26 Calculation 2

(C-3) Jiapai Syidek (MTD/PCB Calculation of Normal Remuneration on Jan 2010)

Step 1 Determine MTD on net remuneration for a year (not including current
months additional remuneration)

1.
Determine category of employee.
K3KA5

Then D, S & C.

D = 9,000.00; S = 0.00; C = 5

2.
Determine Y & K

Y = 0.00;

K = 2,000.00 (Tax Relief of Life

Note:

Insurance)

Y is equal to 0.00 if the current month

is January.

K is equal to 0.00 if NO Tax Relief of

Life Insurance and current month is

January.

3.
Determine Y1 & K1;

Y1 = Basic Pay + Taxable Fixed

Normal Remunerations are Subjected

Allowances + Taxable Fixed

BIK

To EPF = Basic Pay + Allowances =

= 4,800.00 + 500.00 + 1,200.00

4,800.00 + 500.00 = 5,300.00

= 6,500.00

K + K1
= 2,000.00
+ 583.00 <
K1 = 583.00

6,000.00

4.
Determine Y2 & K2

Y2 = Y1 = 6,500.00;

Note:

K2 =

Y2 always equals to Y1 ; K2 =

6,000.00- (2,000.00 583.00 0)

6,000.00- (2,000.00 K1 Kt)

or K1
11

3,417

= 310.63 or K1 = 583.00

whichever lower;

11

Kt = 0.00; K = 2,000.00

whichever lower;

n = 12 number of current month

K2 = 310.63

(if current month = January;

n = 12 1 = 11)

5.
Determine
other
accumulated
0.00

allowable
deductions
including from

previous employment (if any), LP

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SAGE UBS COMPUTERISED PAYROLL SELF-STUDY GUIDE 2011 EDITION

6.
Determine other allowable deductions
LP1 = Current Months Optional Tax

for current month, LP1

Deduction

LP1 = Medical Checkup + Broadband

= 450.00 + 300.00

= 750.00

7.

Determine chargeable income for a

Since this month is January, Y =

year [P];

0.00, K =2,000.00 and n = 11;

Y1 = 6,500.00,

P = [(Y K*) + (Y1 K1*)+[(Y2 K2*) x n] +

K1 = 583; Y2 = Y1 = 6,500.00,

(Yt Kt*)] [D + S + 1000C + (LP + LP1)]

K2 = 310.63; Yt = 0.00; Kt = 0.00;

D = 9,000.00; S = 0.00; C = 5.0;

where (Yt Kt) = 0

LP = 0.00; LP1 = 750.00

[ (-2,000.00) + (6,500.00 583.00)

+ [(6,500.00 310.63) 11] + 0]

[9,000 + 0 + 1000 5 + 750.00] =

[3,917.00 + (6,189.37 11)]

[9,000 + (1000 5.0 ) + 750.00] =

72,000.07 14,750 = 57,250.07

8.
Determine Z (Accumulated fee/zakat

Z = 0.00; X = 0.00

paid other than fee/zakat for current

month) & X [Accumulated MTD paid

Zakat paid for the current month

for previous
month
including
from

= 0.00;

previous employment (including MTD

on additional remuneration)]

Fee/Levy paid for the current

Determine Zakat and Fee/Levy for the

month = 0.00

current month.

9.
Determine monthly MTD for net normal

[ (57,250.07- 50,000) 19% (3,325)] - (0 0)

remuneration. Once value of P in (7) is

11 1

determined, value of M, R and B are

determined based on MTD Schedule

7,250.07 19% 3,325

above.

12

MTDfor
current
month
=

[ (P - M) R B ] - (Z X)

1,377.51 3,325.00 =

4,702.51

n1

12

12

Net MTD = MTD for current month

Zakat and Fee/Levy for current

Net MTD = 391.88 (0.00 + 0.00)

month

= 391.88

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