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 National Labour Cost Survey 2016: Final Report 105