LABOUR COST IN MALAYSIA 2016 Final Report - National Labour Cost Survey 2016 (F | Page 99

On average, establishments spent the most in 2015 per expatriate / PR employee on accommodation and utilities (RM42,300), followed by RM7,500 on transportation and RM6,900 on sports, recreation and childcare. For the foreign workers, average expenditure per employee was the highest on transportation (RM1,200), accommodation and utilities (RM960) as well as meals (RM590). Computation of this average cost per employee was based on total cost spent in 2015 for each facility / benefit and total number of employees in June 2016 in establishments which offered the facility / benefit. Hence, it was assumed that all employees in the establishments which offered the particular facility / benefit were entitled for it. Figure 4-57: Average annual cost of facilities and benefits (cash and non-cash) per employee (RM) Across industries, manufacturing, construction and services reported spending the most per expatriate / PR employee on accommodation and utilities compared to other facilities / benefits. Services industry had the highest average expenditure on accommodation and utilities at about RM53,500 per employee per year. Meanwhile, manufacturing employers spent the most per employee on sports, recreation and child care compared to other industries. For the foreign workers, the construction industry paid the highest average cost of transportation per worker (RM7,200) while the services industry spent the most on meals at RM2,100 per worker per year. National Labour Cost Survey 2016: Final Report 96