{"id":998,"date":"2026-08-19T12:37:00","date_gmt":"2026-08-19T12:37:00","guid":{"rendered":"https:\/\/atsymgmt.com\/?p=998"},"modified":"2026-08-12T09:39:14","modified_gmt":"2026-08-12T09:39:14","slug":"pcb-audit","status":"publish","type":"post","link":"https:\/\/atsymgmt.com\/zh\/2026\/08\/19\/pcb-audit\/","title":{"rendered":"PCB Audit"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\u3010\u201c\u5458\u5de5\u8bb2\u4e0d\u8981\u6263PCB\uff0c\u6211\u5c31\u6ca1\u6263\u54af\u2026\u201d \u7ed3\u679c\u653f\u5e9c\u67e5\u5230\uff0c\u7f5a\u6b3e\u5168\u7531\u8001\u677f\u51fa\uff01\u3011<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u8fd1\u5904\u7406\u5230\u4e00\u4e2a\u8ba9\u8001\u677f\u975e\u5e38\u5fc3\u75db\u7684\u6848\u4f8b \ud83d\udc94<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6709\u4e00\u4f4d\u987e\u5ba2\u88ab\u5185\u9646\u7a0e\u6536\u5c40\uff08LHDN\uff09\u9488\u5bf9 PCB \u8fdb\u884c\u5ba1\u8ba1\uff08Audit\uff09\uff0c\u53d1\u73b0\u51e0\u540d\u6708\u85aa\u65e9\u5df2\u8d85\u8fc7 RM3,000 \u7684\u5458\u5de5\uff0c\u8fc7\u53bb\u51e0\u5e74\u6765<strong>\u5b8c\u5168\u6ca1\u6709\u9884\u6263 PCB<\/strong>\uff01<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u7ec8\u4e0b\u573a\u7684\u7f5a\u6b3e\uff1a<strong>\u4e00\u4e2a\u6708\u6700\u4f4e RM200 \u8d77\u7b97\uff01<\/strong> \u7b97\u56de\u8fc7\u53bb\u51e0\u5e74\u7d2f\u79ef\u7684\u6708\u4efd\uff0c\u603b\u7f5a\u6b3e\u662f\u4e00\u7b14\u76f8\u5f53\u6c89\u91cd\u7684\u6570\u76ee\u2026\u2026 \u91cd\u70b9\u662f\uff0c\u7a0e\u5c40\u5b8c\u5168<strong>\u4e0d\u7ed9 Discount<\/strong>\uff01<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u521d\u6211\u4eec\u65e9\u5df2\u63d0\u9192\u8fc7\u8fd9\u4f4d\u8001\u677f\uff1a \ud83d\udc49 <em>\u201c\u5458\u5de5\u85aa\u6c34\u8fbe\u5230\u95e8\u69db\u4e86\uff0c\u4e00\u5b9a\u8981\u4f9d\u6cd5\u6263 PCB\u3002\u201d<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8001\u677f\u5f53\u65f6\u5374\u89c9\u5f97\uff1a \ud83d\udc49 <em>\u201c\u5458\u5de5\u81ea\u5df1\u8bb2\u4e0d\u8981\u6263\u7684\u554a\uff01\u6263\u4e86\u4ed6\u4eec\u62ff\u5230\u7684 Net Salary \u53d8\u5c11\u4f1a\u4e0d\u9ad8\u5174\uff0c\u7b97\u4e86\u5566\uff0c\u7b49\u653f\u5e9c\u67e5\u5230\u518d\u8bf4\u2026\u2026\u201d<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ed3\u679c\uff0c\u653f\u5e9c<strong>\u771f\u7684\u6765\u4e86<\/strong>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ud83d\udea8 \u5404\u4f4d\u505a\u751f\u610f\u3001\u8058\u8bf7\u5458\u5de5\u7684\u8001\u677f\u4eec\uff0c\u8bf7\u52a1\u5fc5\u8bb0\u4f4f\u8fd9\u53e5\u5fe0\u544a\uff1a<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u201c\u9075\u4ece\u7a0e\u52a1\u6cd5\u4ee4\u662f\u8001\u677f\u7684\u6cd5\u5f8b\u8d23\u4efb\uff0c\u4e0d\u662f\u5458\u5de5\u7684\u4e2a\u4eba\u9009\u9879\u3002\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">1\ufe0f\u20e3 <strong>\u7f5a\u6b3e\u662f\u5bf9\u516c\u53f8\/\u8001\u677f\uff0c\u4e0d\u662f\u5bf9\u5458\u5de5<\/strong> \u7a0e\u5c40\u67e5\u5230\u6ca1\u9884\u6263 PCB\uff0c\u7f5a\u6b3e\u5355\uff08Compound \/ Penalty\uff09\u4e0a\u5199\u7684\u662f\u4f60\u516c\u53f8\u7684\u540d\u5b57\u3002\u5230\u65f6\u5019\u4f60\u53bb\u627e\u5458\u5de5\u8981\u8fd9\u7b14\u7f5a\u6b3e\uff0c\u5458\u5de5\u5927\u6982\u7387\u53ea\u4f1a\u6447\u6447\u624b\u8bf4\uff1a\u201c\u8fd9\u662f\u516c\u53f8\u7684\u8d23\u4efb\uff0c\u5e72\u6211\u4ec0\u4e48\u4e8b\uff1f\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2\ufe0f\u20e3 <strong>\u8001\u677f\u6709\u6263\u7f34\u9884\u6263\u7a0e\uff08PCB\uff09\u7684\u6cd5\u5b9a\u4e49\u52a1<\/strong> \u6839\u636e Income Tax Act 1967\uff0c\u96c7\u4e3b\uff08Employer\uff09<strong>\u5fc5\u987b<\/strong>\u4f9d\u6cd5\u4ece\u7b26\u5408\u6761\u4ef6\u7684\u5458\u5de5\u85aa\u6c34\u4e2d\u6263\u9664 PCB \u5e76\u51c6\u65f6\u7f34\u7eb3\u7ed9 LHDN\u3002\u8fd9<strong>\u4e0d\u662f<\/strong>\u53ef\u4ee5\u8ddf\u5458\u5de5\u5546\u91cf\u7684\u53d8\u901a\u653f\u7b56\uff0c\u66f4\u4e0d\u662f\u201c\u5458\u5de5\u540c\u610f\u5c31\u53ef\u4ee5\u4e0d\u6263\u201d\u7684\u4e8b\u60c5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3\ufe0f\u20e3 <strong>\u522b\u62ff\u516c\u53f8\u7684\u672a\u6765\uff0c\u53bb\u8d4c\u7a0e\u5c40\u7684\u5ba1\u8ba1\u51e0\u7387<\/strong> \u4e0d\u8981\u4ee5\u4e3a\u201c\u653f\u5e9c\u5e94\u8be5\u67e5\u4e0d\u5230\u6211\u201d\u3002\u73b0\u5728 LHDN \u4e0e EPF\/SOCSO \u751a\u81f3\u94f6\u884c\u7684\u6570\u636e\u90fd\u662f\u8fde\u8d2f\u7684\uff0c\u85aa\u6c34\u8d26\u76ee\u4e00\u5bf9\u4fbf\u65e0\u6240\u9041\u5f62\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eba\u60c5\u5f52\u4eba\u60c5\uff0c\u5408\u89c4\u5f52\u5408\u89c4\u3002 <strong>\u4e3a\u4e86\u9644\u548c\u5458\u5de5\u800c\u8fdd\u89c4\uff0c\u6700\u540e\u4e70\u5355\u53d7\u7f6a\u7684\u53ea\u6709\u4f60\u81ea\u5df1\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f60\u516c\u53f8\u7684 HR \u548c\u85aa\u8d44\u8ba1\u7b97\uff08Payroll\uff09\u505a\u5230\u5b8c\u5168 Compliance \u4e86\u5417\uff1f \u522b\u8ba9\u4eca\u5929\u7684\u201c\u987a\u6c34\u63a8\u821f\u201d\uff0c\u53d8\u6210\u660e\u5929\u7684\u201c\u5de8\u989d\u7f5a\u5355\u201d\uff01<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">#\u8001\u677f\u5fc5\u770b #PCB\u5ba1\u8ba1 #\u7a0e\u52a1\u5408\u89c4 #\u96c7\u4e3b\u8d23\u4efb #\u505a\u8d26\u62a5\u7a0e #\u4f01\u4e1a\u7ba1\u7406 #PayrollCompliance #LHDN #\u521b\u4e1a\u8b66\u949f<\/p>","protected":false},"excerpt":{"rendered":"<p>\u3010\u201c\u5458\u5de5\u8bb2\u4e0d\u8981\u6263PCB\uff0c\u6211\u5c31\u6ca1\u6263\u54af\u2026\u201d \u7ed3\u679c\u653f\u5e9c\u67e5\u5230\uff0c\u7f5a\u6b3e\u5168\u7531\u8001\u677f\u51fa\uff01\u3011 \u6700\u8fd1\u5904\u7406\u5230\u4e00\u4e2a\u8ba9\u8001\u677f\u975e\u5e38\u5fc3\u75db\u7684\u6848\u4f8b \ud83d\udc94 \u6709\u4e00\u4f4d\u987e\u5ba2\u88ab\u5185\u9646\u7a0e\u6536\u5c40\uff08LHDN\uff09\u9488\u5bf9 PCB \u8fdb\u884c\u5ba1\u8ba1\uff08Audit\uff09\uff0c\u53d1\u73b0\u51e0\u540d\u6708\u85aa\u65e9\u5df2\u8d85\u8fc7 RM3,000 \u7684\u5458\u5de5\uff0c\u8fc7\u53bb\u51e0\u5e74\u6765\u5b8c\u5168\u6ca1\u6709\u9884\u6263 PCB\uff01 \u6700\u7ec8\u4e0b\u573a\u7684\u7f5a\u6b3e\uff1a\u4e00\u4e2a\u6708\u6700\u4f4e RM200 \u8d77\u7b97\uff01 \u7b97\u56de\u8fc7\u53bb\u51e0\u5e74\u7d2f\u79ef\u7684\u6708\u4efd\uff0c\u603b\u7f5a\u6b3e\u662f\u4e00\u7b14\u76f8\u5f53\u6c89\u91cd\u7684\u6570\u76ee\u2026\u2026 \u91cd\u70b9\u662f\uff0c\u7a0e\u5c40\u5b8c\u5168\u4e0d\u7ed9 Discount\uff01 \u5f53\u521d\u6211\u4eec\u65e9\u5df2\u63d0\u9192\u8fc7\u8fd9\u4f4d\u8001\u677f\uff1a \ud83d\udc49 \u201c\u5458\u5de5\u85aa\u6c34\u8fbe\u5230\u95e8\u69db\u4e86\uff0c\u4e00\u5b9a\u8981\u4f9d\u6cd5\u6263 PCB\u3002\u201d \u8001\u677f\u5f53\u65f6\u5374\u89c9\u5f97\uff1a \ud83d\udc49 \u201c\u5458\u5de5\u81ea\u5df1\u8bb2\u4e0d\u8981\u6263\u7684\u554a\uff01\u6263\u4e86\u4ed6\u4eec\u62ff\u5230\u7684 Net Salary \u53d8\u5c11\u4f1a\u4e0d\u9ad8\u5174\uff0c\u7b97\u4e86\u5566\uff0c\u7b49\u653f\u5e9c\u67e5\u5230\u518d\u8bf4\u2026\u2026\u201d \u7ed3\u679c\uff0c\u653f\u5e9c\u771f\u7684\u6765\u4e86\u3002 \ud83d\udea8 \u5404\u4f4d\u505a\u751f\u610f\u3001\u8058\u8bf7\u5458\u5de5\u7684\u8001\u677f\u4eec\uff0c\u8bf7\u52a1\u5fc5\u8bb0\u4f4f\u8fd9\u53e5\u5fe0\u544a\uff1a \u201c\u9075\u4ece\u7a0e\u52a1\u6cd5\u4ee4\u662f\u8001\u677f\u7684\u6cd5\u5f8b\u8d23\u4efb\uff0c\u4e0d\u662f\u5458\u5de5\u7684\u4e2a\u4eba\u9009\u9879\u3002\u201d 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