PART V - ESTABLISHMENT OF LEMBAGA BAITULMAL DAN WAKAF, BAITULMAL, WAKAF AND NAZR Establishment, etc., of the Baitulmal and Contributions thereto
Section 48. Contributions to the Baitulmal by employers in respect of Muslim employees.
(1)Subject to this Ordinance and any rules made under section 82, every employer of a Muslim employee shall be liable to pay to the Baitulmal monthly contributions in respect of each Muslim employee of the amount of emoluments for the month at the rate as set out in the Schedule.
(2) Notwithstanding any written law or any contract to the contrary, an employer shall be entitled to recover from the emoluments of a Muslim employee the amount of any contribution payable to the Baitulmal on behalf of his employee.
(3) An employer who fails to pay, within such time as may be prescribed, to the Baitulmal the contributions referred to in subsection (1) in respect of any month shall be guilty of an offence and shall on conviction be liable to a fine not exceeding five hundred ringgit.
(4) An employer who has recovered any amount of contribution from the emoluments of a Muslim employee in accordance with subsection (2) and fails to pay such recovered contribution to the Baitulmal within such time as may be prescribed shall be guilty of an offence and shall on conviction be liable to a fine not exceeding two thousand ringgit.
(5) Notwithstanding subsection (6), the Yang di-Pertua Negeri may, from time to time, by notification in the Gazette, vary the amount of contributions specified in the Schedule and may prescribe different amounts of contributions payable by the employer in respect of different classes of Muslim employees.
(6) Without prejudice to subsections (1) and (2),-
(a) an employee may at any time contribute voluntarily to the Baitulmal a sum in addition to that referred to in subsection (1) as payable by the employer; or
(b) an employee may elect to have contributions in excess of the amount deducted from his emoluments every month by giving his employer a written notice to that effect,
and the employer shall make such monthly deduction as if the rate of contribution which such employee has elected to pay were the rate set out in the Schedule and the employer shall remit the amount of such excess deductions to the Baitulmal, in addition to the appropriate monthly contributions in respect of such employee:
Provided that an employee may at any time cease making such excess monthly deductions or revoke the election made under paragraphs (a) and (b) respectively by giving further written notice, not being less than six months from the date of giving such notice, to his employer of his desire to do so.
(7) Any contribution recoverable from the emoluments of an employee in accordance with subsection (2) shall be recovered by the employer from the emoluments in respect of which such contribution is payable at the time of payment of those emoluments or within such time as may be prescribed and not otherwise.