1分钟学习“如何在BIK / Perquisites计算PCB”

01How to compute PCB on BIK or perquisites?

02实物利益和额外津贴如何计算PCB?

Situation 1: Benefit-In-Kind (情况1：实物利益)

• ABC Sdn Bhd provided motorcar with petrol to his employee – Mr X. ABC Sdn Bhd 提供一辆汽车和汽油给员工- Mr X.
• The motorcar cost is RM 120,000.00.那辆汽车价值是RM 120,000.00.
• According to prescribed value method the BIK value is RM 5,000.00 (motorcar) + RM 1,500.00 (petrol) = RM 6,500.00 per annum. 根据规定的价值方法，实物利益的价值是RM6,500一年 （RM 5,000.00 – 汽车 + RM 1,500.00 – 汽油）
• Therefore, we must include the BIK value in monthly PCB calculation. The monthly BIK value is RM 6,500.00 / 12 months = RM 541.67. Then the BIK value of RM 541.67 required to fill under “benefit-in-kind” during the monthly PCB calculation 因此，我们必须在计算每月的预扣税中填写实物利益的价值。每月实物利益的价值是RM541.67 (RM6,500.00除12个月)，

Situation 2: Perquisites 情况2：额外津贴

• Ms Y received gift from her employer on her birthday. Y小姐在生日当天收到老板送的一份礼物。
• The gift is LV handbag.那份礼物是LV包包。
• LV handbag cost RM 6,550.00LV包包价值 RM 6,550.00。
• In this situation, the LV handbag value – RM 6,550.00 should include in the monthly PCB calculation (please refer to diagram 2). 在这种情况下，LV包包的价值- RM 6,550.00需要填写在每月计算的预扣税中。