About Payroll – Benefit In Kind (BIK)

If you need further details on declaring Benefit in Kind (BIK) for PCB Computation, especially on how to compute the value of BIK, kindly refer to the page below:

(Employer –> Employer (Payroll) – Data Specification –> Specification for MTD Calculation Using Computerised Calculation for 2019)


–> Page 17 and Page 18

Please refer to Public Ruling for detail explanation of BIK and VOLA respectively.

(Legislation –> Public Ruling)


Benefits in Kind –> Public Ruling No 3/2013 and Public Ruling 3/2017

VOLA (Value of Living Accomodation) –> Public Ruling No 3/2005 and Public Ruling 3/2017