Published every year for the convenience of senior managers responsible for human resources, finance, administration or for general management. The Handbook explains – with examples, in an easy-to-read style – subjects relating to human resources management, financial management and company administration to help you in the decision-making process.

Updated with amendments to the respective laws covered in this Handbook.

– Employees Provident Fund
– Human Resources Development Fund (HRDF)
– Employment Terms & Conditions
– Minimum Wages
– Minimum Retirement Age
– Termination and Lay-Off Benefits
– Occupational Safety & Health
– Company Law
– Corporate Governance
– Monthly Tax Deduction (PCB)
– Financial and Commercial Terms
– Discounted Cash Flow
– Rates, Tables, Wealth Creation
– Social Security Organisation (SOCSO)
– Employment Insurance System (EIS)
– Part-Time Employees
– Sexual Harassment in Workplace
– Termination and Dismissals
– Industrial Relations, Trade Unions
– Sales and Services Tax (SST)
– Directors of Company
– Income Tax
– Real Property Gains Tax
– Marginal Costing
– Unclaimed Moneys
– And Other Useful Subjects

This 37th Edition of the Handbook takes into account the 2025 Federal Budget.

THE CONTENTS AT A GLANCE

PART I – Employment
1. Terms & Conditions of Employment – Page 13
2. Minimum Wages – Page 43
3. Dismissal & Termination – Page 51
4. Sexual Harassment in Workplace – Page 57
5. Part Time Employees – Page 61
6. Employment (Benefits) – Page 67
7. Trade Unions – Page 71
8. Industrial Relations – Page 77
9. – Page 85

PART II – Welfare & Safety
10. Employees Provident Fund (EPF) – Page 89
11. Social Security Organisation (SOCSO) – Page 113
12. Employment Insurance System (EIS) – Page 141
13. Human Resources Development Fund – Page 151
14. Occupational Safety & Health – Page 157

PART III – Taxation
15. Income Tax – Page 163
16. Monthly Tax Deduction (MTD) – Page 173
17. Real Property Gains Tax (RPGT) – Page 215
18. Sales & Service Tax (SST) – Page 217

PART IV – Company Administration
19. Corporate Governance – Page 225
20. Directors of Companies – Page 229
21. Company Secretaries – Page 249

PART V – Financial & General
22. Unclaimed Moneys – Page 253
23. Financial & Commercial Terms – Page 257
24. Marginal Costing – Page 261
25. Wealth Creation, Rates & Tables – Page 273

– Index – Page 293
Introduction to the books by this author – Page 311
– Memo from the author – Page 319