Sobriah Daud
(POLIMAS)
01 March 2014
[email protected] / www.polimas.edu.my/ 019-488-1430
Part II
OPERATING
Picture yourself starting-up a mini market with limited capital. How many workers should you employ?
From both the part-time course you attended and personal observation, the option has to be lean and mean.
In other words, you need to justify why you need extra hands. You reckon that you should take the role as the
cashier. When business closes for the day, you would do the book-keeping, prepare re-order forms and check
payments. Since it is not safe to keep cash at home, you need to bank-in the money just before the bank
closes. Of course this means you need someone to manage the till machine while you are away. Would you
get another full-time cashier? No, you don't. You probably get one of your general workers to double-up as a
temporary cashier. In modern term, your workers should multi-task. Suppose you are practicing minimumsalary scheme as lauded by the government. What is the actual cost of every general worker? At the moment the basic salary is
RM900 per month. On top of that you have to contribute 12% for SOCSO and 1.5% for PERKESO. Come annual festivals, you
would also need to consider bonus payments. To further encourage the workers to work hard, be smart and loyal, some other
kind of incentives should also be considered. When you deal with dollars and cents, there is certainly no room for excess or
unproductive workers. Similarly, the issue goes for government servants as the money comes from the tax-payers.
Some time ago, government servants retire at the age of 55. The hurdle was then raised three more times to 56 (2001), 58
(2008) and 60 (2012). The exception to this law applies to few services like the rank-and-file of the army (40), judges and
professors (65). Those employed before 1991 could opt out at 56, 58 or 60, provided they have signed up for the
options. On the contrary, those hired ON or AFTER 1 January 2012 has no choice but to retire at the age of 60. Let’s
say you start working at 25 and call it quit when you turn 60, this means you would have served for 35 years. What will
be your retirement benefits? You will receive three different kinds of pay-out.
Look at the Table 1. As illustrated, if
you have reached the current maximum
basic pay of Grade DH54 i.e. RM11,864.00
per month. The first payment called
GRATUITY totals RM373,716.00 cash.
Should you spare a maximum of 150 days
of your annual leave, the so-called GCR
(Ganti Cuti Rehat) will make you richer by
another RM67,820.00. That will be a
whopping RM441,536.00. Assuming you
invest the money in reputable financial
institution, the return at 8% per annum
works out to be RM2,943.57 per month.
The third will be your monthly pension,
RM7,118.40. The total monthly take home
pay is RM10,061.97. That is not bad for not
doing anything! Furthermore, pensioners
are also entitled for 2% annual increment,
free medical treatment for themselves,
spouse, parents and children.
1.
Gratuity
CALCULATION
7.5% x 35 years x 12 months x 11,864.00
2.
GCR
1/30 x 150 days x (11,864.00 + 1,700.00)
67,820.00
3.
Monthly
1/600 x 35 years x 12 months x 11,864.00
7,118.40
Pension
= 8304.80 but limited to 60% of 11,864.00
RM
373,716.00
Table 1 : The Three Retirement Benefits
Prior to the introduction of DH Scheme in 2008, we used to have term-break just
like what the schools still practising. The GCR initiative was introduced in 2005. It was
limited to 7 days per year until 2008. Under the DH Scheme, our lecturers need to
apply for leave like the office staff have been doing for years. The number of annual
leave is between 25 and 35 days per annum depending on the policy as and when you
join the service. Starting from 2009, you are allowed to set aside a maximum of 15
days for your GCR yearly. Moreover, during the two final years of your service, you
may reserve all your leave for GCR purposes if you are still short of 150 days.
From 1 January 2013, the government introduced a new pay scheme known as Minimum-Maximum Salary Matrix (Table 2A) to
replace the short-lived first version introduced the previous year (Table 3). Notice that the yearly quantum increment is fixed according
to grades; from RM225.00 for DG41 to RM320.00 for DH54. The level is omitted but the maximum salary figures were revised upward.
However, once again the scale is revised by 1 November 2013 (Table 2B). Why is it important? These rates of increment will be used to
prepare estimated yearly remunerations for all our staff. Since we have various categories of services, like DH, N, W, F, S, FT, J and C; we
have to refer to its different matrices.
SALARY
MINIMUM
MAXIMUM
YEARLY
GRADE
SALARY
SALARY
INCREMENT
DH54
5,839.43
9,572.34
320.00
DH52
5,537.53
8,961.80
290.00
DH48
4,921.15
8,227.69
270.00
DH44
3,370.78
7,122.54
250.00
DH41
1,916.31
6,805.59
225.00
Table 2A : DH Minimum-Maximum Salary Matrix (Revised 1 Jan 13)
SALARY
MINIMUM
MAXIMUM
YEARLY
GRADE
SALARY
SALARY
INCREMENT
DH54
5,840.00
11,864.00
320.00
DH52
5,538.00
11,194.00
290.00
DH48
4,922.00
10,560.00
270.00
DH44
3,371.00
9,414.00
250.00
DH41
1,917.00
8,652.00
225.00
Table 2B : DH Minimum-Maximum Salary Matrix (Revised 1 Nov 13)
SALARY
GRADE
DH54
DH52
DH48
DH44
DH41
LEVEL
MINIMUM
MAXIMUM
YEARLY
SALARY
SALARY
INCREMENT
P1
5,839.43
7,917.35
320.00
P2
6,355.18
8,612.34
P1
5,537.53
7,434.53
290.00
P2
6,062.71
8,091.80
P1
4,921.15
6,798.15
270.00
P2
5,408.20
7,417.69
P1
3,370.78
5,828.39
250.00
P2
3,730.86
6,372.54
P1
1,916.31
5,474.81
P2
2,023.23
5,789.26
225.00
P3
2,134.88
6,130.59
Table 3 : DH Minimum-Maximum Salary Matrix
(First Version)
Way back in mid-2007, the government revised its SSM pay scheme. For our lecturers, we came under DG Scheme at the time. It
was graded as DG41, DG44, DG48, DG52 and DG54. Overall, the maximum pay was increased. DG41 consisted of 3 levels denoted by
P1, P2 and P3; whereas DG44, DG48, DG52 and DG54 had P1 and P2 only. Horizontally, the pay increase is denoted by T1, T2, T3...
etc. For DG41, the T's spans up to T27; for DG44 up to T14; for DG48, DG52 and DG54 are all up to T8 only. Look at Table 4 below for
salary matrix DG48. Let’s say your pay scale is P1T5 (5167.64) in 2008. What is your pay in 2009? Normally, you will move to P1T6
(5370.80) which is an increase of 203.16. The following year, it will be P1T7 (5573.96), an increase of 203.16 too. How do you move
from P1T5 to P2T5 (498.17) or better still from P1T5 to P2T6 (718.03). If I recall correctly, you needed a perfect score of 4 in the socalled PTK National Examination which I heard hardly happened. However, prior to this revised scheme, we had similar pay matrix.
Each PTJ is given a certain quota based on percentage to receive three STATUS in the yearly internal appraisal; SPLENDID
(Melintang), EXCELLENT (Menegak) and NORMAL (Mendatar). I had SPENDID Status once in 2004 and EXCELLENT Status once in
2008.
T1
T2
T3
T4
T5
T6
T7
T8
P1
4355.00 4558.16 4761.32 4964.48 5167.64 5370.80 5573.96
5777.12
P2
4786.37 5006.23 5226.09 5445.95 5665.81 5885.67 6105.53
6325.39
Table 4 : 2007 SSM Salary Scheme for Management and Professional, Education Service (DG48)
Another point you need to consider in calculating
salary for the budget is the so-called or the effective date
you receive the salary adjustment in the year. There are
four possible dates; 1st of January, April, July or October.
In the course of your service, your increment schedule
may change due to your new effective promotion date.
All these changes must be taken into account in the
budget proposal TPG.
The next biggest matter to understand is the allowances.
There are a few types of which some are eligible for and some
are not. The rates are also different among DH Grades, locality
and expertise. Table 5 shows the current allowances for DH41 to
DH54. Among the four allowances, Critical Allowances is the
most sensitive issue. Your area of studies may be considered very
important but it may not be in the list of approved (e-SISRAF)
critical courses. It is 5% or 10% of the basic pay for degree or
diploma holders respectively. The COLA rate depends on your
location in Malaysia. For example, those who serve at PTTS in
Arau are given RM200 per month because it is considered more
urban than POLIMAS in Jitra.
HOUSING
900.00
700.00
700.00
400.00
250.00
ENTERTAINMENT
COLA
800.00
150.00
600.00
150.00
550.00
150.00
400.00
150.00
300.00
150.00
Table 5 : Monthly Allowances
In the proposed budget we always request for new posts or
Post
additional staff for existing posts. Either way, we need to write
Grade
the justification for such a request. Below is an example for a
Number Requested
DH54
DH52
DH48
DH44
DH41
photographer:
CRITICAL
5%
5%
5%
5%
5%
: Photographer
: Gred B17
:1
The photographer will be working at the Resource and Multimedia Unit. Generally, the photographer will do photo-shoot for
various events both within and outside the institution. It will also include selecting, editing and printing photographs, and managing
material and photography equipment for different applications. The area of responsibility is as follows:
a)
To plan resources:
b)
c)
Publication:
To maintain photography
equipment:
To archive material:
d)











Discussion with clients concerning proposed projects;
Documenting the plans;
Scheduling photography sessions;
Carrying out photography sessions; and
Editing the material.
To provide photographs for publication.
To maintain all photography equipment to be in good condition; and
To update photography equipment inventory.
Cleaning;
To store film negative and photos in suitable storage; and
To convert into digital media.
The bottom line of any request for new post is always the Financial Implication. It is our job to convince the authority that we
really need the post. On their part, they must be certain that the post will produce adequate impact to the institution, otherwise it
will not be approved. Remember, when one is accepted into the government service, the attachment will be for a long period of
time. The government will bear the cost even beyond one's death. Therefore, we have to include the yearly financial commitments
as in Table 6 below:
VOT
NUMBER
11 000
12 000
12 000
15 000
ITEM
Salary
MONTHLY
935.57
YEARLY
NOTE
11,226.84 Min: 935.57, Max: 3,118.70
Yearly increment: 95.00
Housing
180.00
2,160.00
Entertainment
115.00
1,380.00
COLA
150.00
1,800
Total
1,380.57 16,566.84
Table 6 : Financial Implication for Hiring One Photographer
Finally, we will produce a master listing of
payment for every single individual in the
institution. With the figures, we can calculate the
estimated yearly emolument. However, it excludes
payment for special bonus awarded by the
government. Below is the 19 particulars reported
for each and every one of us. The sample in Table 7
shows how much the government is expected to
pay Ahmad b. Ali for 2014. Notice that as
mentioned before there are four different dates in
the year when our annual increment is done. In the
case of Ahmad b. Ali, his TPG is on the 1 October.
Therefore, for the first nine months in 2014, he will
be getting RM7,784.96 monthly before the
RM290.00 increment for the last quarter of the
year. The estimated emolument for 2015 is
calculated based on the 2014 figures. To give you
an idea, POLIMAS actually spent RM24,867, 985.82
(2010), RM26,762,033.44 (2011) and RM29,
792,483.12 (2012) for emoluments. The figures
keep on increasing every year. That should give us
enough reason to work hard as well as smart.
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
O.
P.
Q.
R.
S.
Grade
DH52
Name
Ahmad b. Ali
TPG
10
Salary on 1.1.14
7,784.96
Number of months
9
Sub-Total (DxE)
70,064.64
New Salary (1.10.14)
8,074.96
Number of months
3
Sub-Total (GxH)
24,224.88
Total OS 11000 (F+I)
94,289.52
Entertainment
7,200.00
Civil Service
0.00
Housing
8,400.00
COLA
1,800.00
Warden
0.00
Critical/Provisional
0.00
Total OS 12 000 (K+L+M+N+O+P)
17,400.00
Total OS 13 000
0.00
TOTAL (J+Q+R)
111,689.52
Table 7 : Emolument for Ahmad b. Ali (2014)
In the next installment we will cover the estimated supply, service and work requested in order to run our institution.
Footnote: On Thursday 13 February 2014, Abdul Latif Halim (Deputy Director Academic
Support), Zainuddin Jaafar (HoD Student Affairs), the President and DeputyPresident of Student Representative Council and I joined our Director, Asmara
Sulong, at Politeknik Banting Selangor (PBS) for the annual new year message by
the Director General (DG) of JPP. Everyone was looking forward to Datuk Mohlis
Jaafar’s inaugeral speech after assuming the unenviable post in the second quarter
of 2013. I first came to know Mohlis when he served as Deputy Director at POLISAS
in the early 1990's. He was soft spoken then as he is soft spoken now. One of his close
friends was late Mohamad Ya Ayob who retired as Deputy Director POLIMAS in
2006. Mohamad Ya Ayob once described Mohlis Jaafar as the "blue-eyed-boy" to
watch out for. Now, we are witnessing Mohamad Ya's prophecy. The
one hour plus speech was great accompanied by equally well done
power-point slide show. The programme ended with sumptuous
lunch in a hanger with real 737 Boeing airplane as the background.
Congratulations to PBS director Zulkifli Md. Salleh (and his Deputy,
Dr Norhayati Zakaria and her committee members) for being a
great host, whom I remember as being my senior during my A-level
in Swansea, 1978/79. There will be an installment on DG 2014 message
in due time.