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Sistem penggajian bagi sesebuah organisasi
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Sistem penggajian bagi sesebuah organisasi
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Definisi gaji
Bayaran secara tetap yang dibayar kepada pekerja oleh majikan kerana menyumbang tenaga
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Penggajian
Berkaitan dengan segala urusan gaji pekerja
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Tujuan penggajian
Menarik pekerja berkhidmat dalam organisasi, mengekalkan pekerja yang berpengalaman dan memotivasikan pekerja
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Komponen penggajian (gaji) - Gaji tetap
Gaji yang diterima oleh pekerja tanpa melibatkan pembayaran elaun, bonus, komisen dan lain-lain
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Komponen penggajian (gaji) - Upah
Bayaran yang diterima oleh pekerja berdasarkan tempoh jam bekerja atau mengikut hari bekerja
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Komponen penggajian (gaji) - Elaun
Bergantung kepada jenis jawatan yang disandang
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Komponen penggajian (faedah) - Caruman KWSP
Ordinan KWSP (1955) mewajibkan caruman dibuat oleh majikan (12%) dan pekerja (11%) setiap bulan.
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Komponen penggajian (faedah) - Caruman PERKESO
Mewajibkan pihak majikan mengambil insurans pampasan pekerja iaitu caruman majikan 1.25% dan pekerja 0.5% daripada gaji bulanan pekerja untuk melindungi majikan daripada tuntutan pekerjanya
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