LABOUR COST IN MALAYSIA 2016 Final Report - National Labour Cost Survey 2016 (F | Page 39

cost of facilities and benefits spent for these employees went to accommodation and utilities.
Construction and services industries reported spending more for accommodation, utilities,
transportation, meals and medical benefits per full-time expatriate / PR employee. Meanwhile,
manufacturing industry spent the most on sports, recreation and child care compared to other
industries per expatriate / PR employee on average.
Similar pattern was also observed among those with foreign workers, whereby around 70% of
total facilities and benefits’ expenditure were for accommodation, utilities, and transportation.
Construction industry paid the highest for transportation per foreign worker on average.
Note: The calculation for the above average cost of facilities and benefits per employee is based
on the assumption that all full-time employees in the establishments which offered facilities and
benefits were entitled to these.
Figure 3-16: Average annual cost of facilities and benefits (cash and non-cash) per full-time
employee
National Labour Cost Survey 2016: Final Report
36