FACULTY OF ADMINISTRATIVE SCIENCE AND POLICY STUDIES

DIPLOMA IN PUBLIC ADMINISTRATION (AM110)

PAD215 INTRODUCTION TO PUBLIC SECTOR PERSONNEL ADMINISTRATION

QUESTION: (ALLOWANCES IN SERVICE) REGULATION 2014-STATED IN GENERAL ORDER

PREPARED BY: AM1102A

1.CHELLSY ANAK DINIS (2020950491)
2.HYNNINE ALYAINEE ANAK EDWIN (2020984457)
3.ERENNA STEPHANNY ANAK MANGGI (2020955399)
4.PAULLIEVIENNA ANAK HERYSON (2020539051)

PREPARED FOR:
MADAM SUEKADIANA AFFENDI

DATE OF SUBMISSION:

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 TABLE OF CONTENT
1.0) Introduction…………………………………………………………………………………………………..2
2.0) Eligibility requirements for officers to receive allowances………………………..
2.1. Qualified officers…………………………………………………………………………………..3
2.2. Ineligible officers…………………………………………………………………………………..3
3.0) Types of allowances……………………………………………………………………………………….
3.1. Allowanceforcarryingoutofficialduties outsidetheheadquarters…………..
3.1.1 Allowance for Duties………………………………………………………………………………4
3.2. Allowance during the course……………………………………………………………………………
3.2.1. Short courses in the country………………………………………………………………….5
3.2.2. Long courses in the country……………………………………………………………………6
4.0) Current issues……………………………………………………………………………………………………..
4.1. Issues 1………………………………………………………………………………………………………..7
4.2. Issues 2………………………………………………………………………………………………………….8
5.0) Conclusion……………………………………………………………………………………………………………….9
6.0) References………………………………………………………………………………………………………………………….10

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 CURRULUM VITAE OF
HYNNINE ALYAINEE ANAK EDWIN

PERSONAL INFORMATION
NAME : Hynnine Alyainee anak Edwin
I/C NO : 010126130628
CITIZENSHIP : Malaysia
DATE OF BIRTH : 26 January 2001
PLACE OF BIRTH : Limbang, Sarawak, Malaysia
MARITAL STATUS : Single
ADRESS : Rumah Brian Sungai Jih, 96700 Kanowit, Sarawak
HANDPHONE NO : 0199463862
EMAIL : [email protected]

EDUCATION BACKGROUND

 Sekolah Kebangsaan St Edmund, Limbang

 Sekolah Kebangsaan St Francis Xavier, Kanowit
 Sekolah Kebangsaan Nanga Pedai, Kanowit
 2010( UPSR: 3A2B)
 Sekolah Kebangsaan Datuk Haji Abdul Rahman Ya’kub (SEDAYA)
 2018( SPM: 3A3B2C1D)

 UITM Cawangan Sarawak, Kampus Mukah (Pra Diploma)

-FACULTY OF MANAGEMENT AND BUSINESS (2019)
 UITM Cawangan Sarawak, Kampus Samarahan 2 ( Diploma)
-FACULTY OF ADMINISTRATIVE SCIENCE & POLICY STUDIES

KEY STRENGTHS

-Proven leadership and organizational skill both inside or outside of the classroom

-Hardworking student and very good in team working

-Fast learner and having a computer skill
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Introduction
This Service Circular aims to implement Government decisions to provide Annual Remuneration and
Special Performance Payments for 2014 to Federal Civil Service officers. The Government has decided
to make Annual Remuneration and Payments Special Performance Year 2014 is paid as a tribute to the
officers Federal Civil Service. Annual Remuneration Rate and Special Payment The 2014 Year
Performance is set at half a month's salary or minimum RM500.00.
Annual Remuneration is required for officers in the Implementing Group Management and
Professional Group, Special Performance Fees required to officers in the Top Management Group.
Annual Remuneration and Special Performance Fees are given to all Federal Civil Service officers
serving in 2014 subject to the condition that the officer has served at least 30 consecutive days including
Holidays, Sick Leave, Weekly Rest and Public Holidays during the period 1 January 2014 to 31
December 2014.
So, Allowances are sums of money given or allocated to employees usually at fixed or non-fixed
intervals for a specific purpose. An individual or employee who supplies the allowance usually
determines the purpose and can make controls to ensure that the money is spent for a specific purpose
or that is beneficial only. For example, company employees may be given an allowance or a day to
provide food and travel while working outside the home and then they are asked to provide a receipt as
proof or they are given a token or voucher not certain money that can be used only for certain purposes
such as meal vouchers.

Eligibility requirements for officers to receive allowances

2.1 Eligible officers

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 In Remuneration and Special Performance Fees that have been given according to the year 2014
eligible officers have the characteristics specified such as officers with permanent appointments. This
means appointment into the public service by the Commission on a permanent, temporary or contract
basis including the first appointment and the appointment of an officer currently serving in any service
scheme. Apart from that the second is, officers who have been on unpaid leave. This officer is also
eligible to receive the Remuneration given just as well as the officer who has been loaned to go to
another agency. In addition, self-appointed drivers by Primary Grade B officers and to above, as well as
Special Grade A and above eligible drivers but not provided driver by his department. The last is, self-
appointed drivers by Members of the Administration and YA Judges and Judicial Commissioners based
on the Members of Parliament Act (Remuneration) 1980 and Judges Remuneration Act 1971.

2.2 Ineligible Officers

Next up are officers who are not eligible to be paid Annual Remuneration and Special Payments
Performance in 2014. Among them are, officers who serve less than 30 consecutive days in 2014. For
example, rarely work. In addition, unpaid leave officers throughout 2014. Officers subject to disciplinary
punishment in addition to punishment warnings in 2014 could also make officers disqualified from
receiving the Remuneration. For example, being fined for often coming to the office late. The same goes
for officers who are terminated from service in the public interest in 2014 and officers who resigned in
2014.

Types of allowances
3.1. ALLOWANCE FOR CARRYING OUT OFFICIAL DUTIES OUTSIDE THE HEADQUARTERS

3.1.1 Allowance for Duties

Allowances while on duty are food allowances. Food allowance is used while performing official duties
outside the Office for a period of 24 hours or more. After that this allowance is also used to carry out
duties more than 3 months continuouslyincluding public or weekly holidaysnot worth paying for. This is
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because it is not suitable if the dining facilities provided. So, if a portion is provided, eligible to claim the
portion not provided subject to the rate as shown in the box below.
After that, the allowance while on duty is a vehicle travel allowance. Vehicle travel allowance
meansusing your own vehicle forperforming official duties in the State. If the vehicle provided is not
eligible to claim it can be contacted directly by the serviceairplanes or trains to employers at their
respective workplaces. Apart from that workers who are not eligible to claim especially in the following
circumstances is the distance between the two places of 240 kmis required to carry out official dutiesin
some places on the go and have some important things.
The last allowance on duty is the allowance of various expenses. Among the allowance expenses
required are the payment of telephone bills, telegrams, postal payments, and fax payments on official
business while on duty. Besideslaundry expenses supported byreceipt when officer stays
outsideHeadquarters is no less than3 nights is also important when working outside the office.
Expenditure allowance for airport tax paymentssupported by receipts and excess baggage payments
forofficial items supportedwith receipts as well as parking fees, tolls and faresferries are also supported
by receipts.

3.2 Allowances during the course

3.2.1 short courses in the country
When someone who has entered the world of work, will think about the side payments on the services
they have done other than getting a salary. In addition to the salary offered, what benefits will employers
give to their employees? even if you have been working in a workplace for a long time, of course you
want to be paid more for your services.
Allowance is one of the additional monthly payments on salary. If you are an employee working from
home, you need internet service. In a job theme, where employees will be provided internet allowance.
Internet allowance is very important nowadays because most countries, especially developing countries,
need strong internet access due to the use of advanced technology such as laptops or telephones as a
platform to do tasks that have been directed by employers, especially now during the pandemic covid-19
which has hit the country at this time. the majority of civil or private servants are instructed to work at
home to prevent the spread of this disease network.

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Furthermore, employers have also provided transportation allowance. This further facilitates employment
because we do not have to spend our own money to buy oil just to meet clients who are likely far from
work or from home. This is due to the current rising oil prices and making it even harder for us to decide
to use money that can be used for other things. Apart from that, parking allowances are also available to
reduce parking payments if the workplace is a large building. Charging for a car is expensive so to
reduce the workload of workers this allowance is also provided.
It is different for an employee or officer sent by the employer to follow a course whether short or long
course full time in the country. which has been set. if the employee of the officer is outside the work
area, meal allowance and hotel rental payment supported by receipts or lodging according to the
prescribed rate if meals and accommodation are not provided. if one of the facilities is provided then the
element is not provided it is eligible to be claimed. if part of the food facilities are provided, eligible parts
are not provided subject to the following rates. Types of meal allowance rates:

Breakfast (20% off food allowance)

Lunch (40% of food allowance)
Dinner (40% of food allowance)

When, hotel rental payment supported by receipt or lodging allowance and meal or daily allowance
for a period of 2 days it is one day before and one day after course on official duty rates including
service charges or other payments on hotel rent. In addition, when employees or officers conduct
courses within the headquarters area, payment of RM 15.00 per day for course days only if dining
facilities are not provided, and the course is held outside the building or complex where the officer.

3.2.2 long courses in the country

Employees who take courses other than those recognized as diploma / first degree courses and so on,
are eligible to claim facility allowances and payments according to rates and conditions. the duration of
the course is subject to the following conditions such as the officer not receiving instructions for
exchange and dining and accommodation facilities are not provided.
If only one of the facilities is provided, then the allowance that is not provided is eligible to be
claimed according to the breakdown of the allowance element which is 50% for accommodation and
50% for meals.
Breakfast (20% off food allowance)
Lunch (40% of food allowance)
Dinner (40% of food allowance)
For those who do not own a vehicle or do not use their own vehicle, the employer has provided a
public transport fare travel allowance or driver salary assistance allowance. round trip once a day not
exceeding 6 days. if the employee is stuck at the place of the course or postponed the trip when
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required to carry out official duties eligible to claim vehicle travel allowance or public transport fares
according to the rates and conditions in the relevant official duty circular such as airplane transport ,
trains and others.
If the employee uses public transport according to which is cheaper, and which should be boarded
subject to the following conditions namely train. they are allowed according to the qualifications as stated
in the relevant official duty circular. next the aircraft. airplanes are only allowed according to the
qualifications if it is deemed necessary and necessary to reach the destination at the appointed time
their airport tax is eligible to be claimed. otherwise allowed and a common claim for a one-way round trip
only.

Current issues
4.1. Issues 1
There are two allowance issues that are being discussed right now. The two issues are critical
allowances and politicians' allowances. The first issue is the Critical Allowance which was introduced in
1992 as an incentive to civil servants in the areas of critical services. This critical service has been
defined by the PSD as a much-needed service by the Government and has the characteristics of low
supply as well as filling the vacancy. For example, health workers namely doctors and nurses.
Abolition of Critical Service Incentive Payment (BIPK) has been agreed by the Special Committee
Meeting of the Cabinet of Public Service Reform (JKK-PPA). As agreed, this BIPK will not be given to
newly appointed civil servants starting January 1, 2020. There are eight critical allowances abolished by
the government, among them are Defecation Incentive Payment, Jawi Typing Incentive Payment,
Entertainment Allowance to Private Secretaries and Senior Private Secretary as well as a few more
allowances.
However, this repeal has caused a negative reaction among health workers as stated by Dr. Dzulkefly.
He stated that the withdrawal of this allowance will weaken the spirit and motivation of health workers
who have fought and fought for their lives to save patients and they are also often exposed to various
dangerous diseases such as the COVID-19 virus that is spreading in our country. Our people also agree
with this because if this allowance is abolished, then the demand for jobs of civil servants will decrease
because health care is an important basic need for the country in dealing with various diseases in our
society.
Next, the issue of politicians' allowances. This issue occurs because of dissatisfaction among the people
in our country. Where the issue of the abolition of critical allowances has received objections from the
people and supported by the Minister of Youth and Sports, Syed Saddiq Syed Abdul Rahman. For the
people, the politicians' allowance deducted by 10% is not enough because the property owned by
politicians reaches hundreds of millions. The Minister of Youth and Sports, Syed Saddiq Syed Abdul
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Rahman who objected to the decision to abolish this critical allowance has suggested that the
allowances of politicians and ministers should be studied and cut instead of the critical allowances of
pharmacists and young nurses. Apart from that, he also promised to shorten his leave, return the
allocation he received as a holiday allowance and he will continue to choose to have his salary cut by
10%.

4.2. Issues 2
Among the issues of allowance management problems is in terms of the problem of shortage allocation
in the production system is to balance the cost of production of too many goods with the risk of not being
needed for necessities. Nowadays the price of essential goods is not one-way with the allowance given.
For example, allowance is given as much as RM500, the goods needed are much more expensive and
insufficient money.
In addition, the problem related to the issue of allowances is the delay in the withdrawal of additional
money at the appointed time. This often happens to employees when they need a little money to work or
take courses away from work. Sometimes employers take too long to give allowances, so they do not
give additional allowances at the appointed time. For example, the employer setting the allowance will
be given next week as a requirement, but the allowance is late given to the employee that is given in the
next few months. So, every employee feels dissatisfied with the actions of some employers who are
slow to give additional allowances.

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Conclusion
In conclusion, Interest allowance is money given by a company or government agency to an employee
for a specific purpose, such as transportation, health care costs, or a flexible spending account. Interest
allowances given to employees can be distributed through a fixed salary. Employers can use allowance
allowances to provide flexibility to employees in making the benefit package that best suits their needs.
Instead of imposing a specific health care plan on all employees, for example, employers can offer a
policy plan plus interest allowances.
The government or employers may prescribe benefits that also include coverage for health programs,
such as gym memberships, that contribute to the overall health of employees. Employees may use
interest allowances for additional benefits such as dental insurance or coverage for dependents. The
government or employers may also allow their employees to include benefit allowances to life insurance,
disability insurance, vision care, or a few other benefits. Thus, employees get customized benefits and
employers can offer competitive benefit packages that will help them recruit and retain top talent.
Allowances can be offered in a variety of ways. Each employer can make a taxable salary by giving a
salary increase to their employees. This gives employees a fixed salary for the purchase of health
insurance or daily necessities. Employees will receive the money regardless of whether they use it for
health insurance or daily necessities. Typically, employees will receive a form explaining how much
salary should be reported as income with their tax returns. Along with interest benefits, employers may
appoint a party who will serve as a health insurance broker to help employees choose a plan. Some
employers in the past may have pay interest allowances for health insurance to employees without a
formal plan, but the practice is not in line with the reforms found in the Affordable Care Act.

References
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 Junita Mat Rasid, Disember27,2019.
https://www.bharian.com.my/berita/nasional/2019/12/641900/pm-setuju-tangguh-mansuh-elaun-
kritikal-syed-saddiq
 Farahani, December 30,2019.
https://orangkata.my/politik/sebenarnya-bukan-elaun-kritikal-je-yang-dipotong-ada-sembilan-lagi/
 05 Jamadil-Awwal 1442, Ahad,20 Disember 2020
https://www.jpa.gov.my/soalan-lazim-sm/saraan/elaun
 Together We Develop The Nation,Sun,20 Dec 2020
http://www.hasil.gov.my/bt_goindex.php?
bt_kump=5&bt_skum=1&bt_posi=2&bt_unit=5000&bt_sequ=12&bt_lgv=2
 https://www.ajobthing.com/blog/what-kind-of-allowances-that-are-tax-exempt
 https://www.imoney.my/articles/income-tax-guide-malaysia/what-is-a-tax-exemption
 https://www.legislation.nsw.gov.au/view/whole/html/inforce/current/sl-2014-0060

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