Run your first compliant payroll: EPF, ETF & APIT explained

Payroll is the moment of truth for any HR system. Get it right and your team is paid correctly and on time, with every statutory contribution accounted for. TeamCey does the heavy maths for you, but it helps to understand what is happening behind each number.

The statutory building blocks

EPF — Employees' Provident Fund

Every cycle, 8% of an employee's gross is deducted as their EPF contribution, and the employer adds 12% on top. TeamCey calculates both sides automatically and tracks them by EPF number for your monthly return.

ETF — Employees' Trust Fund

ETF is a 3% employer contribution — nothing is deducted from the employee. It is calculated and exported alongside EPF so your filings stay in sync.

APIT — Advance Personal Income Tax

APIT is the monthly income tax deducted at source. TeamCey applies the current 2026 tax tables to each employee's taxable earnings, so you never have to look up a bracket by hand.

Before you run payroll

A clean run starts with clean inputs. Work through this checklist for the period you are paying:

• Attendance for the period is imported and exceptions are resolved
• All leave for the period is approved or rejected — nothing left pending
• New hires and leavers are recorded with the correct dates
• One-off allowances, bonuses and deductions are entered

Running the cycle

1. 1

   Open a new payroll run

   Go to Payroll and start a run for the period you want to pay.

2. 2

   Review gross pay

   Check basic salary plus allowances for each employee. Anything unusual usually points to a missing attendance or leave entry.

3. 3

   Check statutory deductions

   EPF, ETF and APIT are calculated for you. Scan the totals to confirm they look sensible for your headcount.

4. 4

   Resolve any exceptions

   TeamCey flags employees with incomplete data. Clear these before you approve.

5. 5

   Approve the run

   Once the numbers are right, approve to lock the period.

6. 6

   Generate payslips

   Branded PDF payslips are produced for every employee and made available in their portal.

Share payslips and file returns

• Payslips appear automatically in each employee's portal as a downloadable PDF
• Export ready-to-file CSV returns for EPF and ETF
• Export APIT schedules for your monthly tax submission

Tips for a clean run

• Lock attendance and leave a day or two before payday
• Run a mock cycle the first month to learn the flow without pressure
• Keep allowance and deduction names consistent so reports stay tidy