LABOUR COST IN MALAYSIA 2016 Final Report - National Labour Cost Survey 2016 (F | Page 108
pension fund and / or bonus for any or all of its
employees
Non-wage cost A
a.
HRDF
23% of survey respondents paid for HRDF in June 2016
The average payment per employee per month is
computed based on:
(Total payment by establishments which paid for bonus
in 2015 divided by total employees in these
establishments in June 2016, and divided by 12
months)
b.
Facilities and benefits
56% of survey respondents paid for accommodation
and utilities, transportation, meals, medical, training,
sports, recreation and child care, uniform, protective
clothing and security equipment, and other benefits in
2015. The average payment per employee per month
for each facility / benefit is computed based on:
(Total payment by establishments which paid for each
facility / benefit in 2015 divided by total employees in
these establishments in June 2016, and divided by 12
months)
The calculation assumed that there was no major
change in the total employees of these establishments
from 2015 to June 2016
c.
SPPA
The average payment per foreign worker per month is
computed based on:
(Total payment by establishments which paid for SPPA
in June 2016 divided by total foreign workers in these
establishments in June 2016, and divided by 12)
d.
TOTAL NON-WAGE COST
A
Calculation for total non-wage cost A factored in all the
above cost components (where relevant for Malaysian /
non-Malaysian employees), although an employer may
or may not pay for HRDF and / or facilities and benefits
for any or all of its employees
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