Edisi 2026Bangladesh Panduan Gaji
Everything Bangladeshi HR and payroll professionals need — Provident Fund, Gratuity, WPPF, Personal Income Tax (TDS), leave entitlements and the 2026 Labour Law reforms. All in one comprehensive guide.
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Mengapa Panduan Ini Penting
Every payroll run carries legal weight.
Every payroll run in Bangladesh carries legal weight. Get it right, and your people are paid accurately, your contributions land on time, and your business stays on the right side of a labour law that has just undergone its broadest reform in over a decade. Get it wrong, and the consequences range from financial penalties to Labour Court claims. For HR and payroll teams, the challenge is real. Bangladeshi payroll is not complicated in principle — but it is detailed, and the details matter, especially with so much having changed in 2026 alone.
Panduan ini menerangkan:
The Bangladesh Payroll Framework
The Labour (Amendment) Act 2026
Dana Pencen
Baki tip
Workers' Profit Participation Fund (WPPF)
Personal Income Tax and TDS
Minimum wage and leave entitlements
Termination, retrenchment and resignation
Compliance calendar and penalties
How MiHCM supports Bangladesh payroll compliance
The Three Statutory Frameworks
Three pillars. One reform cycle. Get all three right.
Dana Pencen
mandatory retirement savings
Pendirian dengan lebih 100 pekerja tetap kini mesti menubuhkan tabung pencen secara automatik. Pekerja menyumbang 7–8% daripada gaji asas; majikan menyamai jumlah tersebut. Pendapatan yang diperoleh oleh tabung dikenakan cukai pada kadar 15%; sumbangan lain dikecualikan daripada cukai.
Baki tip
end-of-service lump sum
30 hari gaji bagi setiap tahun perkhidmatan (sehingga 10 tahun); 45 hari gaji bagi setiap tahun selepas itu. Dibayar apabila kematian, peletakan jawatan, peletakan tangan, pengecilan kakitangan atau penamatan perkhidmatan.
WPPF
Workers' Profit Participation Fund
Syarikat yang layak membayar 5% daripada keuntungan bersih, dibahagikan 80:10:10 antara Tabung Penyertaan Pekerja, Tabung Kebajikan Pekerja dan Tabung Yayasan Kebajikan Kerajaan — dalam tempoh 9 bulan selepas akhir tahun.
Kegagalan Paling Lazim
The most common failures are systemic, not dramatic.
These are the mistakes that happen when payroll configuration was correct when first set up but was never revisited as the law changed. Given how much changed in 2026 alone, an annual review against the current gazetted text is now a baseline requirement, not a discretionary exercise.
Treating provident fund as optional once the 100-worker threshold is met, rather than automatic
Misclassifying managerial staff as "workers" under the narrowed 2026 definition
Failing to maintain a funded, audited gratuity scheme, leading to disputes over what's payable
Missing the new 3-year resignation benefit trigger, still applying the old 5-year rule
Applying the old 11-day festival holiday count or the old 112-day maternity leave figure
Calculating overtime on basic wage alone rather than basic wage plus dearness allowance
Overlooking WPPF and WWF obligations for qualifying companies at audit time
How MiHCM Supports Bangladesh Payroll Compliance
Built for Bangladesh. Every reform, automated.
MiHCM Payroll handles provident fund, gratuity, WPPF and TDS calculations automatically for Bangladesh. Every pay run applies the correct contribution rates, accrual rules and NBR slab structures — configured for a labour law that has just undergone its broadest reform in over a decade.
Kadar statutori yang dikira secara automatik
Dana pencen (7–8%), pampasan kematian dalam peringkat 30/45 hari, dan TDS progresif — semua digunakan secara automatik setiap kali.
Pengumpulan tip, mana-mana yang lebih tinggi
Pengesahan automatik menggunakan peraturan tempoh perkhidmatan 30 hari/45 hari, dibandingkan dengan pampasan semasa keluar.
Penjejakan pengedaran WPPF
Logik peruntukan keuntungan bersih yang menyokong pembahagian 80:10:10, dengan penjejakan tunai dan bahagian yang disisihkan.
Laporan statutori untuk Bangladesh
Laporan pemegang amanah dana pencen, rekod pengagihan WPPF dan penyelarasan deposit TDS — satu klik.
Struktur slab NBR, dikemas kini setiap tahun
TDS bulanan dikira semula secara automatik apabila ambang dan kadar berubah setiap tahun kewangan.
Platform pelbagai negara
Malaysia, Thailand, Kemboja, Bangladesh, Sri Lanka dan banyak lagi — platform HR bersepadu.
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