Employee Handbook 2017 Final
Employee Handbook 2017 Final
Employee Handbook 2017 Final
This employee handbook applies to all employees of Deloitte Malaysia (hereinafter also referred to as the
‘’practice’’), which comprises the following entities and may include additional entities which may be added to the
Group from time to time:
1. Deloitte PLT
2. Deloitte & Touche PLT
3. Deloitte Enterprise Risk Services Sdn Bhd
4. Agensi Pekerjaan Deloitte Sdn Bhd
5. Deloitte Management Consultants Sdn Bhd
6. Deloitte Tax Services Sdn Bhd
7. Deloitte Touche Tohmatsu Tax Services Sdn Bhd
8. Deloitte SEA Services Sdn Bhd
9. Deloitte Corporate Solutions Sdn Bhd
10. Deloitte Corporate Advisory Services Sdn Bhd
11. Perintis Deloitte Sdn Bhd
This handbook provides useful information about the practice and matters that will concern you personally as an
employee, as it sets forth the general policies, guidelines, standards of conduct for all employees and their general
terms and conditions of service.
Where the context so admits, words imparting the singular number shall include the plural number and vice-versa
and words imparting the masculine gender shall include the feminine gender accordingly.
This handbook replaces all memos, instructions, letters and policies on human resource matters that were issued
prior to this handbook unless the handbook makes references to them for details. Notwithstanding the above,
if a contract employee has entered into a service agreement with any entity with specific terms and conditions
of service, he is, unless otherwise advised, bound by such specific terms and conditions of service as may be
applicable to him and shall be treated on a personal-to-holder basis. Employees affected by these cases are
advised to raise the matter immediately with Human Resources for clarification and determination.
Employees should also read the rules of professional conduct promulgated by the Malaysian Institute of
Accountants (MIA), the Malaysian Institute of Certified Public Accountants (MICPA), the Malaysian Institute of
Chartered Secretaries and Administrators (MAICSA) and other relevant laws and regulations and consider them
the general expression of Deloitte Malaysia’s policies and practices in respect of all matters contained therein.
The policies, guidelines, terms and conditions of service and all other provisions contained in this handbook
are subject to review, addition, deletion, variation and revocation by the practice at its sole discretion and upon
such changes and amendment, they shall be binding on all employees. Such changes and amendments may be
conveyed by the practice by any means of communication as it deems fit.
All questions, ambiguities and disputes, if any, connected with the implementation and interpretation of the
provision of the handbook shall be referred to Human Resource, or any other authorities in the practice as the
Management considers fit and proper, for clarification and resolution.
The handbook remains at all times the property of Deloitte Malaysia. This handbook is solely for the use of the
employees of the practice and therefore its contents should not be shown or disclosed to any third party or
reproduced in any form.
As Deloitte Malaysia practices open communication policy, please feel free to consult your supervisors or Human
Resources, whichever the case may be appropriate, if you have any enquiry concerning this handbook.
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Contents
Employee handbook l Your guide to Deloitte Malaysia
2. Deloitte at a glance 07
3. Our purpose 08
6. Business aspirations 12
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Employee handbook l Your guide to Deloitte Malaysia
Compensation 35
- Salary 35
- Employee provident fund 35
- Salary Deduction 35
- Increment 35
- Bonus 35
- Overtime and working on rest day and
public holiday 35
- Allowances and reimbursement of expenses 35
- Mode of transport 36
- Mileage claims for local trips 36
- Mileage claims for outstation trips 36
- Taxi claims for working in excess of normal working
hours, on off day, rest day and public holiday 36
- Meal reimbursement 37
- Subsistence allowance for outstation duty 37
- Accommodation and lodging 38
- Overseas allowance 39
- Air travel for overseas trip 39
- Travel funds 39
- Reimbursement of other expenses 39
- Submission of claims 39
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Employee handbook l Your guide to Deloitte Malaysia
- Examination leave 45
- General terms and conditions of study leave and
examination leave 45
- Study subsidy 45
20. Communications 53
- Change of employee personal particulars 53
- Official correspondence/stationery 53
- Mail and telegraphic communication 53
- Monitoring of communications 54
- Postal service 54
- Mailing / Delivery schedule / Courier and
dispatch service 54
- Communication with media and publication of
articles 54
22. Security 58
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Employee handbook l Your guide to Deloitte Malaysia
I am pleased to present you with this employee handbook as it encapsulates and provides
clarity on Deloitte Malaysia’s purpose, shared values, policies and procedures. The
evolving business environment is impacting workplace paradigms and with this in mind,
this handbook is updated to ensure relevance. Its content is applicable to all employees,
entities, divisions and branches unless otherwise stated.
Deloitte Malaysia is committed to making this the best place to work and to ensuring
equality across ethnicity, cultures and genders. With this, I wish you all the best and I trust
the content of this handbook will guide you whenever necessary and towards professional
excellence in the course of your career with us.
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Employee handbook l Your guide to Deloitte Malaysia
2. Deloitte at a glance
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Employee handbook l Your guide to Deloitte Malaysia
3. Our purpose
Deloitte makes an impact that matters.
Every day we challenge ourselves to do what matters most — for
clients, for our people, and for society.
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Employee handbook l Your guide to Deloitte Malaysia
•• The foundation from which decisions and actions are Outstanding value to markets and clients
made We play a critical role in helping both the capital
•• The bond that holds DTTL and its member firms markets and our member firm clients operate more
consistent and together as they grow, diversify, and effectively. We consider this role a privilege, and we
expand know it requires constant vigilance and unrelenting
•• A timeless source of guidance and inspiration to all commitment.
that embody them
Commitment to each other
Our shared values are: We are proud of our culture of borderless collegiality
•• Integrity and work hard to support our people. We strive to
•• Outstanding value to markets and clients create an inclusive environment that reflects our
•• Commitment to each other strong, clear expectations about diversity, respect, and
•• Strength from diversity fair treatment.
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Employee handbook l Your guide to Deloitte Malaysia
Culture of integrity
Deloitte and its member firms strive to do not only what is legal, but what is right. Deloitte people have
high professional and ethical standards, and demonstrate these standards every day through the delivery
of quality professional services. They understand that doing the right thing means operating within the
letter and the spirit of the laws that govern their professions and the global marketplace.
Integrity and ethical behaviour are both core aspects of Deloitte culture. They guide our people in making
business decisions, in the actions they take, and in the way they treat their clients and each other. Deloitte
sustains this culture by providing an open and consultative environment, which encourages Deloitte
people to raise issues and discuss differences of opinion.
In addition, Deloitte member firms work hard to provide all of their people with the appropriate tools and
guidance, to ensure that they can make ethical decisions and take responsible actions every day.
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Employee handbook l Your guide to Deloitte Malaysia
Integrity
Quality
Professional behaviour
Objectivity
Competence
Anti-corruption
Social responsibility
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Employee handbook l Your guide to Deloitte Malaysia
6. Business aspirations
Business aspirations
Deloitte’s aspiration is to be the undisputed global leader in professional services. To succeed, we must
be able to coordinate among our strong businesses and member firms in innovative and powerful ways,
with new programmes to manage our client portfolio globally and new operating models to bring more
resources to win and serve clients across all of our markets.
Each Deloitte business will target its core services at wide-range of industries and, in many cases, focus on
specific sectors within those industries.
Tax
Be the world’s preferred tax advisor, leading clients and our people through change and improving
performance with high quality, value-added insights and solutions, particularly in applying technology to
reinvent the profession.
Risk Advisory
Be the leading global risk advisory, helping clients address their most complex risk issues, delivering end-
to-end integrated risk solutions in cyber, regulatory, and controls, while leveraging the skills and knowledge
of our RA practitioners to support and differentiate our audits.
Financial Advisory
Be the first choice for clients and a recognised global leader for M&A and financial crisis solutions,
delivering fully integrated solutions across the globe for both traditional and new global clients to provide
the best market experience.
Consulting
Be the leading global consultancy in solving priority clients’ most complex business problems, delivering
lasting impact from strategy to implementation with industry insight, innovation, and consistent quality.
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Employee handbook l Your guide to Deloitte Malaysia
We offer our clients a full range of services which include the following:
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Employee handbook l Your guide to Deloitte Malaysia
Level 13 Finance
IT Service Desk
HR Service Desk
Consulting Finance
Level 12 Consulting
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Employee handbook l Your guide to Deloitte Malaysia
Penang
Level 12A Hunza Tower
163E Jalan Kelawei
10250 Penang
Tel: 04 - 218 9888
Fax: 04 - 218 9278
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Employee handbook l Your guide to Deloitte Malaysia
Tan Theng Hooi Yee Wing Peng Jacob Mathew Cheryl Khor
Clients & Markets Security Leader Reputation & Risk Independence; Ethics Safety & Health
Leader Leader and Compliance Officer
Leader
Jimmy Lai Mak Kum Choon Cheong Thoong Farn Wong Poh Jean Anthony Tai
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Employee handbook l Your guide to Deloitte Malaysia
Branch Leaders
Yeoh Siew Ming Tan Theng Hooi Ng Lan Kheng Wong King Yu Gabriel Kua
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Employee handbook l Your guide to Deloitte Malaysia
SEA CEO Regional Managing Regional Managing Regional Managing Regional Managing
Partner – SEA Audit Partner - SEA Tax & Partner – SEA Director – SEA
Legal Financial Advisory Consulting
Philip Yuen Shariq Barmaky Low Hwee Chua Keoy Soo Earn Jeff Watts
Regional Managing SEA Clients & Thailand CMP, Talent Chief Strategy SEA Reputation &
Partner – SEA Markets Leader Leader & Market Officer Risk Leader
Risk Advisory and Representative
Innovation Leader (Thailand)
Dr. Janson Yap Ng Jiak See Subhasakdi Krishnamra Eugene Ho Ong Bee Yen
Low Boon Hon Elizabeth Faber Claudia Lauw Yee Wing Peng
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Employee handbook l Your guide to Deloitte Malaysia
SEA Chairman
Danilo Alcantara
SEA CEO Vietnam CMP Singapore Financial Malaysia Consulting Indonesia Practice
Advisory Management
Philip Yuen Thinh Pham Tam Chee Chong Jacob Mathew Ellisa Tanara
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Employee handbook l Your guide to Deloitte Malaysia
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Employee handbook l Your guide to Deloitte Malaysia
Keep confidential matters •• For this reason, all check marks made on Offer of employment by clients
Employees must: the books should be small and neat, but Employees must refrain from asking
•• Maintain confidentiality of information not obscure. Other notations should not clients for employment. If an employee
which may become known to them be made on the books. is approached by a client with an offer
through their work for clients. As such, of employment, the matter should be
they should refrain from divulging and •• Refrain from marking or stamping over immediately reported to the manager /
discussing the business of the clients with the figures or written or printed sections director / partner-in-charge.
any unauthorised party, or discussing of cheques, vouchers and invoices
such matters in places where a third Report work progress and control of
party can overhear the conversation. Refrain from entering pecuniary time
transactions with clients The manager-in-charge should monitor
•• Never disclose the charge rates, which Employees must refrain from entering and report work progress and promptly
are strictly confidential, of each employee into any pecuniary transactions with the report to the director / partner-in-charge
to external parties, including clients clients which are beyond the ordinary regarding any situations that may affect the
without the approval of the director / course of business, such as accepting scope of work or prolong the duration of
partner-in-charge. gratuities, borrowing and lending money assignment beyond the time anticipated.
and accepting discounts for purchases Some examples of situations include the
Take care of clients’ equipment and from clients. following:
records
Employees must: Avoid criticising 01. Request by client for additional services
•• Take proper care of the equipment which Employees must: 02. Instructions to client’s employee at
is provided by the clients in their course •• Refrain from commenting, criticising, client’s request
of duty. or discussing with clients or clients’ 03. Material delay in securing data
employees the clientele, work, fees 04. Lack of cooperation, inadequate
•• Take proper care of the documents or characteristics of other public records or unsatisfactory working
provided by the clients in their course of accountants. conditions
work and return them with proper receipt
acknowledgement as soon as possible •• Avoid criticising a client’s accounting However, although it is the practice’s wish
when they are no longer required. system or discussing it with the clients or to keep time charge to a minimum, the
their staff members unless authorised to employee should not allow this to affect
do so by a manager / director / partner- the quality of our work. First consideration
in-charge. Suggestions of employees should always be that the job must be well
concerning client’s accounting system done.
should be referred to the manager-in-
charge for his consideration.
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Employee handbook l Your guide to Deloitte Malaysia
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Employee handbook l Your guide to Deloitte Malaysia
In the event that any employee has or should know of any such actual or potential conflict of interest, he should
inform his manager / director / partner-in-charge immediately.
Personal conduct
Proper attire and grooming
All employees are required to dress in a presentable and professional manner befitting the image and reputation
of the practice. The guidelines for proper attire are as follows:
Others
•• Traditional attire (e.g., baju kurung, kebaya,
saree and cheongsam) is allowed
•• Avoid psychedelic colours and patterns
Accessories •• Big / garish belt buckles are not appropriate •• Belt and handbag should match colour of
•• Professional male employees should wear shoes
appropriate neck ties while in the office •• Visible body piercing and jewellery to be
(Mon-Thurs) and at client’s office at all times kept to a minimum (e.g., pierced ears and
•• Visible body piercing and excessive stud earrings but not too many)
jewellery are not allowed (e.g., chunky
bracelets, rings, etc.)
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Employee handbook l Your guide to Deloitte Malaysia
Casual Fridays
Employees who do not have any scheduled appointments or presentations with clients on Fridays will be allowed
to wear the following to work on this particular day.
Men Women
Smart cotton pants / khakis / jeans (full length) Smart cotton pants / khakis / jeans (full length)
Smart short sleeve business / casual shirt /polo Short sleeve blouses / polo t-shirt
t-shirt
Smart casual shoes with socks Smart casual shoes which are non high heels are allowed
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Employee handbook l Your guide to Deloitte Malaysia
Maintain cleanliness and orderliness Borrowing money •• Since the practice’s billings are based
Employees should observe the following in Borrowing money from fellow employees, on costs of services rendered, our TER
the office and at the clients’ place: particularly by a higher ranking employee should be complete and accurate. The
•• Clear and keep their work place and desk from a lower ranking employee, is strictly time charges shown in the TER must
tidy at the end of each day. forbidden. Should such cases exist, these reflect actual time taken for work done.
should be reported to the manager / Improper charging of time to clients
•• Return and lock, if applicable, clients’ director / partner-in-charge for proper (which is unrepresentative of actual
books and records to the allocated action. Cases not reported and later work done for clients) will be cause for
storage areas. discovered will be dealt with more severely disciplinary action.
and both the borrower and lender will be
•• Return files not being used and unused penalised. •• Employees are required to complete and
office forms and stationery (properly submit time sheets weekly.
sorted out) to the proper place. An infraction of this rule is considered a
serious matter and the practice will not •• An employee who is about to go on
•• Keep properly all machines, including hesitate to institute disciplinary action outstation / overseas assignments or
personal computers at the end of day. including dismissal. vacation should ensure that all TER
falling due are submitted by the specified
•• Lock their assigned desks or drawers No solicitation of contributions reporting deadline. Failure to comply
at all times. However, the office keeps No employees should directly or indirectly with this requirement would subject the
duplicates of all office keys. Employees solicit contributions, advertisements, etc. employee to disciplinary actions as the
may expect to have their drawers from any client, their officers or employees. practice deems fit.
unlocked whenever it is necessary to
locate some documents which may be Discipline •• Every individual employee in the practice
with the employees. Self discipline will account for 8 hours daily. Non-
The practice does not believe in regulating chargeable time shown in the TER must
•• Not use conference rooms and receiving every aspect of the behaviours of ordinarily be supported by adequate
rooms as working areas, unless prior employees with an exhaustive set of rules explanations and / or documentary
approval from a manager-in-charge is and regulations but it does expect every evidence and / or prior approval of the
obtained. employee to always conduct himself with practice’s designated employee. All
self-discipline that befits his position and employees reporting back late for work
No smoking status in the practice not only in the course and not putting in the required day’s
Employees are not allowed to smoke in of his duty, but also beyond that. A breach work should make certain that their TER
the practice’s premises. They should also of discipline, whether expressly or impliedly reflect this fact.
exercise judgement with reference to expected, is cause for disciplinary action.
smoking in the client’s office and observe •• All expenses claimed and recorded
the smoking rules, if there are any. Inability to report for duty in the TER should be duly supported
However, even if there is no rule against it, When an employee for whatever cause by approved payment vouchers and
smoking is absolutely prohibited in clients’ or reason is unable to report duty, it is simultaneously submitted together with
warehouses or areas which are susceptible his responsibility to inform his manager the TER.
to fire. This rule will hold even if the client / director / partner-in-charge or the
offers the employee cigarettes, or permits administration manager, if so applicable, •• As time sheets are important to the
the employee to smoke. by phone or other means immediately or proper management of the practice,
as soon as possible before the start of the the management takes a serious view
Eating at proper place work schedule on the day of absence. on employees who are tardy with their
Employees are not allowed to eat in the time and expense report submission,
office except at designated areas during Time and expense reports (TER) inaccurate reporting and improper
lunch and when working overtime. •• Time and Expense Reports are one charging of clients.
Employees are required to clean up of the most important management
the areas used immediately thereafter elements introduced to monitor and •• The superior-in-charge is required to
and keep the workplace, carpets and promote productivity and form the very check and verify the time sheets and
surrounding area clean. basis to determine the cost and charges supporting documents of his employees
of service rendered to the clients. before approving the time sheets.
Employees are therefore reminded to
familiarise themselves and comply with
the requirements.
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Employee handbook l Your guide to Deloitte Malaysia
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Employee handbook l Your guide to Deloitte Malaysia
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Employee handbook l Your guide to Deloitte Malaysia
•• If so required by the practice for the purpose of further assessing the suitability of the candidate, the
probationary period may be extended at the discretion of the practice and the employee concerned will be
informed accordingly.
•• Generally, the probationary periods follow the guidelines below although the practice may vary them based on
merits of each case:
•• The probationary employment is subject to termination without assigning any reasons thereof by either side
giving proper notice in writing as specified in the service contract.
•• Unless informed in writing, a probationer is not automatically confirmed on expiry of his probationary period.
•• The following benefits provisions shall not apply to a new recruit who is serving his probation:
–– Marriage leave
–– Prolonged Illness leave
–– Increment
–– Bonus
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Employee handbook l Your guide to Deloitte Malaysia
Working hours
•• The normal hours of work shall be 40 hours a week and the regular normal hours for weekdays (i.e. Monday to
Friday), unless otherwise determined, are from 8.30 am to 12.30 pm and 1.30 pm to 5.30 pm.
•• The normal lunch break is one hour commencing 12.30 pm. For operational needs, the lunch break may be
staggered with the permission of the manager / director / partner-in-charge.
•• The practice may adjust the working hours, including the commencing and ending points of working hours of an
employee to meet business objectives.
•• When an employee is engaged in work for client outside the office, he is generally expected to observe the
working hours of the clients and maintain at least 40 hours of work per calendar week, except for any public
holidays observed by the practice or time-off as permitted by the manager / director / partner-in-charge of the
practice. If a client closes on a day which is not a public holiday under Malaysian laws, the employee is required to
report for duty at his normal place of work.
•• For worklife balance, employees are not encouraged to work more than 12 hours a day. They are advised to
schedule their work to end and return home by 10 pm so that they can report for duty on time for work on the
following working day.
•• Notwithstanding the above, an employee is expected to work beyond the normal working hours if the work
assigned to him has to be completed within a tight timeline.
•• Every employee is expected to be punctual and this means he is at his job and ready to start, when his work day
begins.
Off day
The practice observes Saturday as an off day. There will no replacement if a public holiday falls on an off day.
Rest day
Every employee is allowed in each week a rest day. Such rest day unless advised otherwise, shall be Sunday of the
week.
Public holiday
•• Every employee shall be entitled to at least ten (10) and not exceeding eighteen (18) paid gazetted Federal and
State Public Holidays applicable to the Federal Territory and/or State in which he/she is based, with the exception
of Penang and Sabah.
•• Penang and Sabah employees shall be entitled to at least ten (10) and not exceeding nineteen (19) paid gazetted
State Public Holidays.
•• The practice may substitute the public holidays to meet business requirements, subject to the provision of the
relevant laws.
•• For any ad hoc holiday declared in Federal Territory or state, the practice has the discretion to /not to observe
the ad hoc holiday, as seen fit.
•• An employee may be required to work on an off day, rest day and public holiday to enable the practice to keep its
work up-to-date or to complete an urgent assignment or in cases of emergency.
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Employee handbook l Your guide to Deloitte Malaysia
Time-off
•• Time-off by permission is a privilege and will be considered and granted sparingly only for special circumstances
and with good reason.
•• Employees with relatively high outstanding leave should apply and utilise their leave instead of applying for time-
off.
•• Employees should plan their personal activities which can be done on an off day and weekend so as to avoid
taking time off which may disrupt the practice’s operation, or if this is not avoidable, he should consider applying
for a half-day or one-day leave.
•• Time-off must not exceed two (2) hours in any one (1) work day and not more than twice a month.
•• Employees who are given time-off are required to make good the 8-hour workday by extending his working
hours either on the same day or the next working day, or an appropriate day to be determined by the manager /
director / partner-in-charge.
•• Muslim employees who wish to pray on other days are allowed 15 minutes time-off.
Annual leave
Entitlement
Annual leave entitlement for employees is based on job level and length of service with the practice, as follows:
•• Employees who are on probation are eligible to apply annual leave on an earned basis. Advance leave will only be
granted at the discretion of the manager / director / partner-in-charge on urgent and need basis based on the
employee’s annual entitlement as well as the practice’s business requirements.
•• Employees are required to apply for leave by giving a week notice, failing which, the application may be declined.
•• For emergency leave where time does not permit written approval to be obtained, employees may seek
verbal approval from their respective manager / director / partner-in-charge, before proceeding to take leave.
Employees must submit written application for leave for formal endorsement at the earliest opportunity, when
he resumes duty.
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Employee handbook l Your guide to Deloitte Malaysia
•• Emergency is defined as “an unexpected occurrence, requiring immediate action of the employee; pressing
necessity” and these include situations like death or serious illness of a close relative, accident, unscheduled
hospitalisation, etc. The onus of proving the emergency nature of the event lies with the employee who may be
required to produce documentary evidence to support his application for emergency leave.
•• Annual leave may be approved on a half-day basis but half-day leave should be discouraged particularly if the
employees have relatively high outstanding leave balance, including outstanding overtime leave (if so applicable).
•• Only confirmed employees with more than 1 year service is eligible to apply for unpaid leave.
•• Annual leave earned in each continuous year ending on 31 December should be taken within the same 12-month
period, failing which the leave entitlement may be forfeited.
•• Annual leave can only be taken at such time convenient to the practice and is normally not encouraged during
the respective departments’ busy seasons. The practice reserves the right to arrange each year a leave
programme or require an employee to plan ahead and go on annual leave in accordance with the practice’s work
schedule.
•• Where annual leave has been exhausted, further leave, if granted, shall be deducted from overtime leave (if
applicable) or without pay.
•• Carry forward of leave is not allowed except with the permission of the functional /service line leader based on
operational needs. As a guide, not more than 5 days should be allowed for carry forward and the leave must be
utilised within the next six months of the following calendar year, failing which the unutilised carry forward leave
will be forfeited.
•• Upon termination of an employee’s contract of service, the employee may be permitted to take, before such
termination takes place, the outstanding annual leave due to him. However, if the practice is unable to grant
him his leave or any part of it, due to operational requirements, the practice may refuse leave but will pay the
employee in lieu of the leave.
•• Generally, the practice does not pay in lieu of leave except under special circumstances where leave cannot be
granted due to operational requirement when an employee resigns, leaves the practice for extended periods,
such as overseas secondment, retires or is medically boarded out.
•• No employee shall be entitled to payment in lieu of leave (of all types) if he resigns from service without giving
proper notice or such notice period that the practice has no opportunity to grant the leave to the employee.
•• In the event that an employee has over-utilised his leave entitlement at the time of resignation/termination, the
practice is entitled to deduct from the salary an amount equal to the excess leave taken.
•• An employee shall not be entitled to payment in lieu of outstanding leave which if his contract of service is
terminated without notice due to misconduct.
•• An employee who is on leave without pay exceeding 30 days, or leave due to prolonged illness shall not be
entitled to annual leave during the period of such leave.
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Employee handbook l Your guide to Deloitte Malaysia
Medical/Sick leave
Entitlement
•• An employee who is in service from 1 January to 31 December of a year, after examination by a registered
medical practitioner duly appointed by the practice, or unless the treatment is not obtainable within a
reasonable time or distance, by any other registered medical practitioner or by a medical officer, shall be entitled
to paid sick leave as follows:
•• To illustrate the entitlement, for example, in the case of an employee not covered by the Employment Act, in the
event that an employee is hospitalised for less than fourteen (14), in that year, his entitlement to sick leave for
that year shall not exceed the aggregate of fourteen (14) plus the number of days in which he is hospitalised.
Total sick leave including hospitalisation for each year should not exceed sixty (60) days.
•• When an employee is certified by the practice’s doctor or government hospital authority to be ill enough to be
hospitalised but is not hospitalised for any reason whatsoever, the employee shall be deemed to have been
hospitalised for the purpose of this leave provision. However, such sick leave shall not exceed in the aggregate of
sixty (60) days in each calendar year.
•• It is the responsibility of the employee to inform his manager / director / partner-in-charge as soon as he is
given medical leave, produce and submit the medical certificate to his manager / director / partner-in-charge
or the Practice Administration, if so applicable immediately on the next working day when he resumes duty.
The practice may only accept medical certificate issued by the practice’s panel medical practitioners registered
in Malaysia for the purpose of paid medical/sick leave, unless the employee has a valid reason acceptable to
the practice, or unless the employee falls sick during his course of official duty overseas and is treated by a
registered medical doctor there.
•• An employee who absents himself on sick leave, which is not certified by a registered medical practitioner
or medical officer, or which is certified by such registered medical practitioner or medical officer, but without
informing or attempting to inform the manager / director / partner-in-charge, or the Practice Administration, if
so applicable, of such sick leave within forty-eight (48) hours of the commencement thereof, shall be deemed
to absent himself from work without permission of the practice and without reasonable excuse for the days on
which he is so absent from work. Under such circumstances, the service of the employee may be deemed to be
terminated or the employee concerned may be subjected to disciplinary action and his absence will be deducted
from his annual leave / overtime leave whichever is considered appropriate.
•• Where medical / sick leave is not given, the employee shall produce a time slip issued by the medical practitioner,
medical officer or medical specialist for time spent on seeking medical attention or treatment.
•• Any unused medical / sick leave cannot be carried forward for use in the subsequent year.
•• Medical/sick leave in excess of the entitlement may be treated as annual leave or overtime leave or no pay leave,
whichever the case is appropriate.
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Employee handbook l Your guide to Deloitte Malaysia
•• Employees who are not covered by the Employment Act are not entitled to paid medical / sick leave when they
fall sick on an off day, rest day or public holiday. For employees covered by the Employment Act, the Act will apply
accordingly.
Marriage leave
•• All confirmed employees are entitled to three (3) working days of paid marriage leave on the occasion of their
first legal marriage, which shall be taken within 3 months from the date of registration of marriage.
•• An employee who intends to take the marriage leave shall apply one month in advance and he may be required
to furnish the practice with such information and particulars, or documents as may be necessary to support the
leave application.
Compassionate leave
•• The practice may grant an employee paid compassionate leave not exceeding three (3) working days in the event
of death of immediate family member or disaster such as flood, or fire which affect the employee or his property.
•• Immediate family is defined to include an employee’s spouse, children, including legally adopted children,
parents, brothers, sisters, parents-in-law and grandparents.
•• Leave granted for death of immediate family commences on the date of death or the following day if it occurs
after the employee’s regular normal working hours.
•• Employees may be required to submit documentary evidence such as death certificate to support the leave
application on his return for duty, or if it is not practicable to do so immediately, he shall undertake to comply
with the requirement within reasonable time.
Maternity leave
•• Every female employee shall be entitled to paid maternity leave for a period of sixty (60) consecutive days,
inclusive of off day and public holiday, in respect of each confinement, provided that at the time of her
confinement she has not more than five (5) surviving children. For the purpose of this clause, “children” mean all
natural children, irrespective of age.
•• Maternity leave shall not commence earlier than a period of thirty (30) days immediately preceding the
confinement or later than the day immediately following the confinement.
•• Provided that where the practice’s doctor or the registered medical practitioner certifies that the female
employee, as a result of her advance state of pregnancy is unfit for duty, she may be required to commence her
maternity leave at any time during a period of fourteen (14) days preceding
•• The date of her confinement as determined in advance by the practice’s doctor or the registered medical
practitioner.
Paternity leave
•• Male employees who are confirmed in their employment will be eligible to apply for paid paternity leave of two
(2) working days for up to three (3) surviving children, on the birth of his legal child. The employee shall produce
documentary evidence (e.g., birth certificate) in support of his application.
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Employee handbook l Your guide to Deloitte Malaysia
•• An employee is only allowed to resume duties at any time on production of a certificate of fitness from the firm’s
doctor or the appropriate Government Hospital Authority.
•• In the event the employee who resumes duty under the above clause suffers a relapse within six (6) months from
the time such employee resumed duty, then the relapse shall not be treated as a new case, but as a continuation
of the first case. Consequently, the leave that has already been utilised in the first instance by the employee shall
be set off against his eligibility mentioned above and the employee may be granted the balance of the unutilised
leave, if any.
•• If the employee is still unfit after the ten (10) month period of the prolonged illness leave, either the practice or
the employee may unilaterally terminate the employment on medical grounds.
•• The practice may require the employee to commence prolonged illness leave only after the employee has
exhausted all his entitlement for annual, medical/sick and overtime leave.
•• Employee who is on prolonged illness leave shall, unless otherwise advised, be deemed to have not been in the
service for the period he is on such leave and consequently he shall not be entitled to any benefits except for
medical benefits for the duration of such leave.
•• The period which an employee is on no-pay leave or on prolonged illness leave shall not be considered for the
purpose of calculating his length of service for use in determining his eligibility for benefits that are based on
length of service.
•• This leave is granted in addition to the employee’s sick leave entitlement without hospitalisation
•• The practice may terminate the services of an employee in accordance with his contract notice, without further
compensation on grounds of medical boarding-out at the end of the prolonged sick leave period.
No pay leave
•• The practice does not encourage employees to take no pay leave unless for a very special reason such as sitting
for professional examination relevant to the job. Such application shall be granted at the sole discretion of the
practice with appropriate terms and conditions.
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Employee handbook l Your guide to Deloitte Malaysia
Compensation
Salary •• Should an employee leave service of the Overtime and working on rest day and
•• The practice shall pay every employee a practice, his salary may be withheld until public holiday
monthly basic salary. all statutory payments and payments •• Employees who fall within the ambit of
owing to the practice have been cleared the Employment Act or the Sabah or
•• The rates of pay and salary range, if one and the exit clearance form has been Sarawak Labour Ordinance, whichever
is applicable, for each level of employee completed. the case is applicable, are eligible to claim
shall be determined at the sole discretion payment for overtime work, working on
of the practice. Increment rest day and public holiday based on the
•• Salary increment is non-contractual prevailing statutory rates. Any break in
•• Salary payment is normally made at and may be considered annually in between working hours, such as for meal
the end of the month and may be July each year or in any month as the and rest, should be excluded from these
effected either by way of crediting each practice deems fit at the sole discretion claims.
employee’s account or by cheque to be of the practice based on each confirmed
collected by employees at a designated employee’s and the practice’s overall •• No such payments shall be made unless
office. performance. work in excess of the regular hours on a
normal day, off day, rest day and public
•• The practice reserves the right to change •• Increment will not be accorded to holiday has been properly authorised
the mode and frequency of salary employees who have resigned or have by a supervisory authority prior to
payment in any way it deems fit. tendered their notice of resignation. commencement of such work and in
conformity with internal administrative
•• For the purpose of salary payment, Bonus procedures.
employees are required to open and •• Bonus is non-contractual and payment
maintain a banking account with of bonus is at the discretion of the •• Employees who are not covered by the
a designated financial institution practice based on the practice’s Employment Act, Sabah or Sarawak
determined by the practice. Any overall performance and employees’ Labour Ordinance, whichever the case
discrepancies relating to the amount contribution. is applicable, are not eligible for these
received by an employee should be payments.
raised immediately with the practice. •• Bonus may be effected as and when
declared by the practice based on terms Allowances and reimbursement of
Employee provident fund and conditions as the practice deems fit. expenses
The practice shall make EPF contribution •• Employees may claim for reimbursement
for the employee based on statutory •• Generally, employees are not eligible to of all approved and reasonable business
requirements. bonus under the following circumstances: expenses incurred in the course of
01. Still under probationary period at the work upon presentation of appropriate
Salary deduction point bonus is declared documentation of such expenses and in
•• The practice shall effect the statutory 02. Have served less than a year in their accordance with the practice’s written
contributions such as EPF, SOCSO, service. However, at the discretion policy and administrative procedures.
income tax by way of salary deduction of the practice, prorated bonus may
and these include mandatory monthly be accorded if the employee has •• However, the fact that most expenses
employee contribution to Deloitte Sports been confirmed but may not have are chargeable to the client does not
Club (RM5.00 for all staff and RM10.00 for completed one year service excuse the employee from exercising
Associate Directors / Directors based in 03. Have submitted their notice of good judgment in incurring expenses.
the KL office) and any other authorised resignation or have resigned Where clients provide meals, transport
payments. 04. Are under disciplinary action or accommodation, no claims can be
05. Whose services are terminated by the made as an additional cash benefit.
•• The practice shall also make salary practice due to disciplinary grounds
deduction to recover money which the or breach of contract
practice has paid for the employees, such
as tuition and examination fees made to
professional bodies and the amount of
deductions may be made by instalment
to be determined by the practice.
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Employee handbook l Your guide to Deloitte Malaysia
Mode of transport
•• When an employee is required to travel for the performance of his duty, the practice will, at its discretion,
determine the mode of transport to be used by the employee for the travel.
•• Employees should take the most practical means of transport and not incur unnecessary costs. If travelling
by taxi or using an employee’s own vehicle, employees working on the same assignment should pool together,
unless circumstances do not permit pooling.
•• All travel by air of which the cost is borne by the practice must be approved by the Country Managing Partner
before making the ticket purchase. Employees should travel by economy class or using budget airlines.
•• If an employee is approved to use his own vehicle, alone or accompanied by other employees, he will be
reimbursed at the following rates:
•• The lower rates will apply for mileage travelled in excess of the first 80km for local or outstation trip.
•• The mileage claim in this case should bear the names of employees who rode the car.
02. When the employee car-owner is accompanied by other employees on the assignment, he may collect the
lower of the cost of the convenient transportation available times the number of employees riding with him
and himself, or car use at RM1.00 / RM0.70 per km whichever is applicable. The request for reimbursement
of transportation expenses in this case should bear the names of employees who accompanied him on the
assignment.
Taxi claims for working in excess of normal working hours, on off day, rest day and public holiday
•• Employees who do not have their own means of transport and are required to use taxi services are eligible to
claim for reimbursement of travelling expenses if they are approved to work more than three hours in excess of
their normal working hours on a weekday, off hours, rest day or public holiday.
•• Managers are responsible for checking the reasonableness of a request for reimbursement of taxi claims.
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Employee handbook l Your guide to Deloitte Malaysia
Meal reimbursement
•• Employees are eligible to claim reimbursement for meal expenses while doing overtime work or work in excess
of the normal working hours in the following manner:
•• Time taken off for lunch and dinner is personal time and should never be considered as part of overtime.
•• Each manager-in-charge will be held responsible for checking with the relevant director/partner-in-charge of the
client he is working on whether meals to be taken will be chargeable to the client or to the practice. Therefore,
each manager--in-charge will be held responsible for informing all his subordinate staff on how such expenses
are to be treated.
East/West Malaysia
Rate per day RM
•• Assistant Managers and above on outstation assignments are reimbursed for all their actual travelling expenses
and meals incurred to be supported by bills and receipts within reasonable limits, if they do not make claims
based on the prescribed rates.
•• For the purpose of this clause, “Duty” includes travelling time from the normal place of work or starting point of
the journey whichever is more appropriate as determined by the practice. “Day” means a continuous period of
twenty four (24) hours beginning at any point of time.
•• If an employee is on outstation duty on any part of the day, he is eligible to claim subsistence allowance in part as
follows:
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Employee handbook l Your guide to Deloitte Malaysia
Breakfast Payable if an employee leaves for outstation duty involving overnight stay before 7:30 a.m.
However, an employee who is eligible to overnight stay but chooses to travel early in
the morning and returns the same evening is eligible to claim subsistence allowance for
breakfast if he leaves before 7.30 am.
Payable if an employee performs outstation duty not involving overnight stay leaves before
7.30 am provided if the total length of duty is not less than 4 hours.
Lunch Payable if an employee on returning from outstation duty involving overnight stay reaches
base after 1.30 pm.
Payable if an employee leaves for outstation duty not involving overnight stay before 11.30
am and returns after 1.30 pm provided if the total length of duty is not less than 4 hours.
Dinner Payable if an employee on returning from outstation duty involving overnight stay reaches
base beyond 7.00 pm.
Payable if an employee performs outstation duty not involving overnight returns beyond
7.00 pm provided if the total length of duty is not less than 4 hours.
Incidentals Payable if an employee is qualified to claim allowance for any 2 of the 3 meals.
•• Where meals are provided to the employee, the appropriate item as stated above shall be deducted from the
subsistence allowance payable.
•• For purpose of determining eligibility to claim incidentals, meals provided by clients can be taken into account as
a qualifying condition.n excess of normal working hours.
•• No claims may be entertained for attending training programmes where all meals are provided by the organiser
or training provider.
•• The manager / director / partner-in-charge shall determine whether any outstation duty trip would require
overnight stay based on merits of each situation and the general guideline is that such trip should exceed 50 km
radius from the base.
•• Employees who have incurred accommodation expenses approved by the practice will be entitled to claim the
full cost of accommodation.
•• When cost is borne by the practice, accommodation in a hotel for employees in Manager level and below will be
on a shared basis.
•• For employees who are permitted not to stay in a hotel, they are eligible to claim accommodation allowance as
follows:
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Employee handbook l Your guide to Deloitte Malaysia
•• No payment shall be made for such allowance if, due to the private arrangement of one employee who is
supposed to twin-share, to not to stay in a hotel, but the practice still has to incur room accommodation expense
for the other staying employee.
•• The rate of accommodation allowance may be adjusted lower if the actual rate of accommodation for the hotel
which would have been otherwise booked for the employee concerned is lower.
Overseas allowance
•• An employee who is required to perform duty overseas is eligible to claim subsistence allowance as follows:
•• If an employee is on duty overseas on any part of the day, he is eligible to claim subsistence allowance in part
based on the same rules applicable to Subsistence Allowance payable for local outstation duty.
•• Assistant Manager level and above are reimbursed for all their actual travelling expenses and meals incurred to
be supported by bills and receipts within reasonable limits, if they do not make claims based on the prescribed
rates.
Air travel on business class requires approval by the Country Managing Partner’s office prior to booking.
Travel funds
Prior to the departure on outstation engagements, an employee may, at his request, be granted advance travel
funds using the ‘advance request’ form, which should be duly approved by the partner-in-charge. The employee
is responsible to submit account for funds, accompanied by supporting documents, immediately upon return to
the office. Any unexpended balance must be turned in at the same time. If for some reasonable causes, it is not
possible for the employee to submit his travel report immediately upon return, unexpended funds will still need to
be returned to Internal Accounting immediately.
Submission of claims
•• All claims for allowances, reimbursement of expenses must be submitted promptly
a. In accordance with the requirement and timeline as provided for the submission of timesheet, or
b. Where it is not practicable to do so, within one (1) month from the date they become claimable, or within one
(1) month commencing from the end of an outstation or overseas engagement, whichever is the earlier.
•• Claims not submitted within one month must be referred with reason to the director / partner-in-charge for
approval.
•• No claims shall be entertained if they are not submitted within 60 days after become claimable.
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Employee handbook l Your guide to Deloitte Malaysia
Group personal accident insurance •• Employees are issued with AIA medical •• Employees may consult a doctor as
Sum insured for each employee cards after joining service. Employees many times as necessary. However, the
Subject to a yearly review at the discretion seeking out-patient medical consultation accumulated cost of medical consulting
of the practice, the sum insured for each / treatment and / or hospitalisation fee and medicine that the practice will
eligible permanent employee is equivalent and surgical assistance are required reimburse will be up to the maximum as
to three (3) times his annual salary, or thirty to present the medical card upon specified from year to year. This benefit
six (36) months. registration / admission. Panel clinic applies only to employees and cannot be
claims without the use of the AIA member carried forward to the following year.
Coverage and Benefits ID card will not be reimbursable.
The coverage and benefits shall be as •• As the practice does not pay for the cost
provided under the existing terms and •• The reimbursement for outpatient or full cost of outpatient specialist visits
conditions of the practice’s insurance policy medical and specialist treatment shall and hospitalisation/surgery at certain
which is subject to change from time to in any one insured year be limited to a hospitals, it is important that employees
time. certain limit, which may vary from year to should check their entitlement properly
year for employees of different levels. before seeking treatment.
Medical benefits
•• The practice provides medical benefits
to eligible employees subject to certain The medical plan for eligible employees is as below:
limits. Under the AIA medical plans,
employees are entitled to seek various Career Group general and Group hospitalisation and surgical
medical consultation, treatment, level specialist outpatient*
hospitalisation and surgical services
Annual limit per person Room plan Annual limit per
through a list of appointed clinics (1 August to 31 July) disability
and hospitals for H & S services for (1 August to 31 July)
benefits. In case of doubt, employees
8 RM1,800 RM350 RM30,000
are requested to obtain full details from
their respective HR representatives or 7
administration offices. 6 RM1, 200 RM220 RM25,000
5
•• All employees may therefore consult
any of the doctors in the practice’s 4
panel in case of illness. Only in cases 3
RM800 RM150 RM20,000
of emergency or if the service of 2
the panel doctors is not obtainable
1
within a reasonable time or distance,
the employee may consult any other Note:
registered practitioner. 1. Referral letters from panel doctors are required prior to seeking specialist outpatient consultation and
treatment.
2. 25% co-insurance borne by the employee for general, outpatient specialist care and hospitalisation at
Damansara Specialist Hospital, Gleneagles Ampang Medical Center, Prince Court Medical Center, Tropicana
Medical Center and KL Sports Medical Center.
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Employee handbook l Your guide to Deloitte Malaysia
Other benefits
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Employee handbook l Your guide to Deloitte Malaysia
Transfer
•• All employees are liable to be transferred and seconded from one department or business line to another, or
from one location to another including from one branch to another within Deloitte Malaysia for the purpose of
career development or meeting operational needs of the practice.
•• The practice may at its sole discretion also consider transfer requests of employees. An adjustment to the terms
and conditions of service, including remuneration, may be necessary to commensurate with the requesting
employee’s ability, proficiency and change in scope of responsibility in the new position.
•• For management transfer involving interstate, the practice may grant a lump sum resettlement allowance or
reimburse partly or wholly the actual expenses incurred in connection with the transfer.
•• Assignments can range from short-term client service projects to longer-term strategic roles and are available
across all levels.
•• The Global Development Programme of Deloitte also provides a limited number of talented professionals the
opportunity to spend up to three years in another country early in their careers. This programme focuses on
strengthening the organisation’s worldwide service capabilities by building a team of future leaders.
•• Deloitte member firms also recognise that there is a growing interest in employees to develop global skills
by permanently transferring to member firms in other countries. As a result, Deloitte member firms strive
to support the development and retention of professionals by offering them the opportunity to pursue an
international experience, and have created an International Transfer Opportunity site to help facilitate the
pursuit of these transfers.
Promotion
•• There is no limit for individual career growth in Deloitte for high-performing employees.
•• Every employee’s overall performance will be reviewed annually to determine his suitability for promotion.
•• Generally, promotion is based on the employee’s consistent contribution, performance, demonstration of the
practice’s shared values and potential to perform a higher level job.
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Employee handbook l Your guide to Deloitte Malaysia
•• Such notice shall be in writing. •• The practice reserves the right to waive Retirement
such notice as is required from the With the implementation of the Minimum
•• Either the practice or the employee may employee. Retirement Age Act 2012, effective since
at any time terminate service without 1 July 2013, the minimum retirement age
notice by the other a sum equivalent •• On termination or dismissal from for employees will be upon the individual
to his basic salary in lieu of the period service, the employee is required to attaining the age of sixty (60) years.
of notice or, if notice has already been surrender immediately, which should
served, by paying a sum equivalent to not be later than his last working day, •• Unless specified otherwise in the
his basic salary in lieu of the unexpired all the practice’s properties such as individual contract of service, the date
period of notice. computer notebook, manuals, I.D card, of retirement of an employee shall
etc. which may be still in his possession follow the guidelines as set forth in the
•• However, accumulated unutilised annual and to settle all outstanding liabilities, Minimum Retirement Age. Thereafter,
leave and overtime leave shall not form monetary or otherwise, to the practice. extension of service may be considered
part of the period of the notice required The manager / director / partner-in- by mutual agreement on a term contract
unless with the prior approval of the charge shall see to it that this is complied basis.
director/partner. with and the employee concerned is
required to obtain a clearance form and •• In the absence of a birth certificate, the
•• Termination of employment or duly complete it as evidence that this date of birth as shown in the EPF records
resignation is not acceptable during the requirement has been complied with. of the employee concerned shall be
period of unpaid leave. Until this is done, any monies due to deemed to be the employee’s date of
the employee shall be retained by the birth for the purpose of determining the
•• In the event an employee fails to practice. person’s age
give adequate notice and does not
compensate the practice with payment in •• An employee shall be deemed to have •• The practice may at its absolute
lieu of notice, the practice shall have the terminated his contract of service with discretion, offer to reemploy an employee
right to deduct the sum owing from his the practice if he has been continuously on a contract basis based on terms and
salary or recover the sum by appropriate absent from work for more than two (2) conditions deemed fit by the practice.
means. consecutive working days without prior
leave from the practice unless he has a
•• For employees not covered under the reasonable excuse for such absence and
Employment Act, 1955, the practice has informed or attempted to inform the
reserves the right to make payment practice of such excuse prior to at the
to employees in lieu of notice for earliest opportunity during such absence.
termination of their employment.
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Employee handbook l Your guide to Deloitte Malaysia
•• Employees who are pursuing relevant General terms and conditions of study said leave, the approved leave shall be
professional qualifications are eligible to leave and examination leave converted to the employee’s outstanding
apply for study leave. •• Application for study and examination annual leave or overtime leave.
leave must be submitted at least two (2)
•• Where study leave is governed by the months prior to the commencement of •• Unless otherwise approved, employees
guidelines of the professional bodies, the the examination. Late submissions will who resign or have their services
practice may adopt the same provision not be entertained. terminated are required to pay back the
of study leave subject to the maximum of cost of paid study and examination leave
5 and 3 for the first and second attempt •• Study leave granted is solely for the taken during the preceding twelve (12)
respectively. For example, purpose of preparing for examinations months from the date of resignation or
and is not in any way to be utilised termination. The cost of the paid leave
for other purposes. Employees are will be calculated based on the salary rate
Course 1st attempt 2nd attempt
required to notify HR of their registration at the time when the leave was taken.
MICPA- 5 working 3 working / student / membership number with
CAANZ days days the respective professional bodies, •• Employees who need more time to
ICAEW 5 working 3 working and to produce their results slips for all prepare for their examination may
days days examinations attempted to the practice apply for annual leave up to a maximum
for record purposes. Any employee of 7 days (for attempt of 1 paper), 13
ACCA 5 working 3 working days (for attempt of 2 papers), 19 days
found to have utilised the study leave
days days and eventually do not present himself (for attempt of 3 papers), inclusive of
CPA 3 working 2 working for the examination shall, in addition to study and examination leave, subject
Australia days days having his study leave and examination to approval. While employees are
deducted from his annual or overtime encouraged to improve themselves by
**Effective 1 July 2017
leave, be subjected to disciplinary action acquiring the necessary professional
unless prior approval to be absent from qualifications, they should consider
•• In defining the number of attempts,
the examinations has been obtained taking their examination during the non-
it shall include attempts made by
from the partner / director-in-charge. peak periods; otherwise, they may not
employees prior to joining the practice.
be allowed to take both the paid study
•• An employee may attempt the and examination leave. It is therefore
•• The study leave mentioned above is
examinations of more than one important that employees should check
only a guideline and may change from
professional body within a calendar year. with their respective functional/service
time to time depending on the practice’s
However, as paid study leave will be line leaders first before committing to
business needs and in response to the
given for the examinations of only one sign up for their study and examination.
changes that may originate from the
professional body, employees should Employee who have tendered their
professional bodies that conduct the
decide on the examinations for which resignation or serving a resignation
tuition classes and examinations.
they intend to apply for paid study leave. notice period are not eligible to claim
Employees who have not completed the professional membership fees, study
Examination leave
examinations for which paid study leave leave and examination.
•• Employees are eligible to apply for
has previously been granted shall not be
examination leave for the day they
eligible to re-apply for paid study leave Study subsidy
sit their professional qualification •• The approved subsidy will be granted
for examinations conducted by another
examination relevant to their jobs as on disbursement basis for tutorial and
professional body.
approved by the functional/service line course material fees payable to a college
leader. •• In implementing the study leave policy, approved and recognised by the practice,
the practice recognises that there may examination fees, registration fees
•• Employees are allowed to apply be special circumstances which merit to the professional body and student
examination leave a maximum of 2 considerations than those set forth membership subscription as well as
attempts** per examination paper. No herein. Employees should note that books and other reference materials as
paid examination leave will be allowed the granting of additional study leave required by the course.
for repeated sitting of an examination under exceptional circumstances shall
paper beyond the second (2nd) attempt. be considered on a case-by-case basis •• For further details on the study subsidy
Employees may apply annual leave or and will not be dealt with as a matter of reimbursement and policy, please consult
unpaid leave. routine. HR for further clarifications.
**Effective 1 July 2017 •• If an employee resigns or tenders •• Employees who are granted a subsidy is
notice of resignation prior to the required to sign a 4-year bond.
commencement of or during the
approved study and examination leave, •• The terms and conditions of granting
the approved leave shall be automatically a study subsidy are provided in the
deemed to be cancelled. An employee agreement which the applicant is
who would like to continue with the required to sign with the practice.
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Employee handbook l Your guide to Deloitte Malaysia
•• The PMA covers both the “What” and “How”. The “What” refers to the performance goals and results, which are
normally quantitative. It focuses on the current year and is reward-related. The “How” relates to the knowledge,
skills and competencies, which are qualitative and developmental in nature.
•• Performance goals, which should be aligned to the goals of the practice/business line, are grouped into 3
categories, namely, clients, talent and practice according to the Deloitte’s Contribution Framework.
•• In addition to the above, employees are also required to state his Career Aspirations, Development Actions and
Deloitte Learning and Development which will form the basis to create development intervention activities to
help employees to either improve on his current performance or to develop his potential for higher level jobs.
•• The PMA year-end review should be ideally be completed at the end of the financial year which is end of May.
•• As performance ratings are used as one of the important factors to determine increment, bonus and promotion,
the practice will ensure that quality check is done through stringent review and moderation.
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Employee handbook l Your guide to Deloitte Malaysia
Employee Discipline Acts of misconduct, whether express or Major misconduct includes but is not
Discipline implied may at any time be investigated by limited to the following:
The practice may take disciplinary action the practice to ensure that the workplace •• Wilful infringement of the practice’s policy
against any employee on the ground of is free from unacceptable and improper (DTTL Policies Manual, Code of Ethics and
misconduct. behaviours that may be prejudicial to the Professional Conduct, Independence,
practice. Below are examples of minor and Confidentiality, Privacy Policy, Anti-
Misconduct major misconducts. Corruption Policy, etc.) and/or any rules
Misconducts are unacceptable or and regulations set out in the Employee
improper behaviours that are inconsistent Minor misconduct includes but is not Handbook
with the express or implied terms and limited to the following: •• Insubordination and / or wilful refusal to
conditions of the employee’s contract of •• Late coming to work without permission carry out duties or to follow instruction
employment with the practice. Depending •• Leaving workplace early without •• Dishonesty, falsification or wilful
on the severity of the unacceptable or permission misrepresentation of information
improper behaviour(s), misconducts can be •• Smoking in non-designated areas •• Disclosure, release and / or publication
considered minor or major. •• Late in submitting timesheets and of confidential information to any
expense reports unauthorised persons or party
Major misconducts are wilful or deliberate •• Unsatisfactory attendance and/ •• Abuse relating to insider information
behaviours by an employee that are or performance in professional •• Fighting, assault, acts of intimidation,
inconsistent with the continuation of the development classes, training courses rudeness and being a nuisance to the
contract of employment and conduct of and/or examinations other employees
employees that causes damage and/or •• Inefficient and/or unsatisfactory work •• Stealing from colleagues or theft of
imminent risks of damage to the practice’s performance company funds, property, products,
business, reputation, viability, employees’ materials, and etc.
health, safety and security. •• Absence without leave or reasonable
excuse for more than 2 consecutive
working days
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Employee handbook l Your guide to Deloitte Malaysia
•• Gambling in the workplace, intoxication Where, in the opinion of the practice, there Written warning. The written warning
or reporting to work under the influence exists suspicion of misconduct, the practice is issued by the employee’s manager/
of unauthorised drugs or substance may suspend an employee pending its counsellor/ HR, it states the exact nature
•• Prosecuted and charged for criminal investigations. Such suspension shall be of the misconduct and indicates any future
offences on half pay for a period not exceeding disciplinary action that will be taken against
•• Intentionally damaging the practice’s two (2) weeks and thereafter on full the employee if another misconduct occurs
property, reputation, and/or causing pay. If the inquiry does not disclose any within a specified time limit. A copy of the
monetary or other losses misconduct on the part of the employee, written warning is placed in the employee’s
•• Sexual harassment he shall be reinstated and he shall receive personnel file. The employee is required to
•• Solicitation of contributions, taking or the balance of his wages from the date read and sign the written warning.
giving bribes or any illegal gratification of his suspension. If he is found to have
•• Repeated violation(s) of the practice’s committed a misconduct, the practice may Suspension of service. An employee can
policies, procedures, rules and take disciplinary action. If the employee be suspended from duties for a period
regulations, guidelines is found not guilty of any of the alleged not exceeding two (2) weeks without
misconduct, the salary that was withheld pay as a disciplinary action. The notice
Disciplinary process shall be restored in the next pay cycle. of suspension is issued by HR. A copy of
If a manager/ counsellor observes or finds the notice of suspension is placed in the
that his subordinate has committed a The practice may dispense with the employee’s personnel file.
misconduct, it is his duty and responsibility need for domestic inquiry where (a) the
to report in a timely manner to his superior employee has admitted to the misconduct; Dismissal. An employee who has
and HR department. The manager/ (b) based on the reply to the show cause committed a major misconduct may
counsellor is required to take appropriate letter, the practice in its opinion decided instantly be dismissed after due inquiry
corrective and disciplinary actions. Failure that a domestic inquiry will serve no with/ without notice. Dismissal from
to do so may render him to be disciplined. purpose. service due to major misconduct requires
the approval of the Functional Leader,
The manager/ counsellor reporting the Disciplinary action Director of Human Resources and Country
misconduct is required to provide details Depending on the nature of the Managing Partner. A copy of the letter
and evidence of the misconduct to his misconduct, the practice may impose of dismissal is placed in the employee’s
superior and HR. any or a combination of the following personnel file.
disciplinary actions for minor or major
Upon receipt of the report of misconduct, misconducts: Other disciplinary action. The
the practice will review the details of the practice may decide to impose any other
allegations and evidence of misconduct. Verbal warning / reminder. The verbal disciplinary action which it deems fair and
warning is issued by the employee’s reasonable depending on the severity of
The employee will be provided with details manager/ counsellor, it states the exact the misconduct and the employee’s past
of the allegations and any evidence in nature of the misconduct, and indicates records of misconduct.
support of the misconduct. The employee any future disciplinary action that will be
will be given the opportunity to provide a taken against the employee if another
show cause/explanation. misconduct occurs within a specified
time limit. A record of the verbal warning
or written reminder will be placed in the
employee’s personnel file.
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Employee handbook l Your guide to Deloitte Malaysia
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Employee handbook l Your guide to Deloitte Malaysia
Although disclosure may be made to •• The whistle blower employee will be •• For this purpose, sexual harassment is
certain public authorities, the conditions informed of the progress and outcome of defined as:
under which this may be done in order for any investigation into the allegations. “Any unwanted conduct of sexual
the employee to be protected are strictly nature having the effect of verbal,
limited. The practice’s policy is therefore •• If he is unhappy with the way in which non-verbal, visual, psychological or
that disclosures should be made in the first his disclosure is received or dealt physical harassment:
instance to the practice. with, he should immediately raise that
concern with senior management, and if 01. That might, on reasonable grounds,
The nature of the disclosure necessary at the highest level within the be perceived by the recipient as
•• Only certain kinds of disclosure qualify practice. The practice is committed to placing a condition of sexual nature
for protection and are therefore termed ensuring that no employee is subjected on his / her employment; or
“qualifying disclosures”. They are to any detriment, or victimised, by reason 02. That might, on reasonable grounds,
disclosures which, in the reasonable of having made a protected disclosure in be perceived by the recipient as an
belief of the employee making the good faith, and will do everything within offence or humiliation, or a threat to
disclosure, tend to show one or more of its power to investigate the matter fully his / her well-being, but has no direct
the following: and take the appropriate action against link to his employment.
any wrongdoer. The employee should
a. Breach of a legal obligation also be aware that provided certain •• Any employee who is victimised
b. A miscarriage of justice conditions are met, he is protected by or notices the occurrence of such
c. Danger to the health and safety of any the law against suffering any detriment, harassment should report without delay
individual for example, dismissal by reason of to Human Resources. Any contact with
d. Damage to the environment having made the disclosure. He may also Human Resources will be treated in
e. A criminal offence access the Integrity Helpline to request confidence.
f. That information of the type set out assistance or report a potential violation
above has been or is likely to be regarding an ethics and compliance issue. Offences relating to illegal drugs and
deliberately concealed alcohol
•• However, if an employee makes a •• The practice takes a serious view of
•• If an employee becomes aware of any disclosure which he does not believe or employee involved in consumption,
information of this nature which causes which is made maliciously or with some possession or trafficking of illegal
him concern, he may wish to raise the ulterior motive (such as a grudge against drugs such as marijuana, opium and
matter informally with his immediate a fellow employee), this may be treated heroin. Any employee who commits any
superior and discuss with him the next as a disciplinary matter to be dealt with such offence is liable to be dismissed
steps which should be taken to bring under the Disciplinary Procedure. immediately.
the matter to the attention of senior
management. If he prefers, the employee Offences relating to sexual •• Employees should not place themselves
may disclose the information formally to harassment under the influence of alcohol during
his counsellor, or to the appropriate level •• The practice protects the dignity of every their course of duty, regardless of
of management within the practice. employee, regardless of their gender whether they are inside or outside the
and does not tolerate any form of sexual office or the client’s offices.
•• The practice will ensure that any harassment.
disclosure made is kept as confidential •• If an employee is taking medication
as possible; however, the employee which renders him unable to carry out
should be aware that it may be necessary his duties in a manner that will jeopardise
to divulge such information during the safety of himself and/or the other
the course of any investigation. If an employees, he must inform the manager
investigation into the allegations is / director / partner-in-charge accordingly.
thought necessary, he will be informed
that the allegations will be put to the
person accused of wrongdoing.
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Employee handbook l Your guide to Deloitte Malaysia
•• Employees must conform to these administrative requirements to maintain operational efficiency and order.
Library
•• The use of the library is restricted to employees of the practice, subject to strict adherence to the library rules
and regulations.
•• Employees who lose any books or other reference materials borrowed from the library shall replace them within
one (1) week from the date the loss is reported. If the book is irreplaceable, employees may be required to pay
150% of the original price of the book. The additional charges are intended to cover the cost of acquisition and
processing.
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Employee handbook l Your guide to Deloitte Malaysia
•• To maintain work efficiency and minimise work disruption caused by malfunctioning equipment, employees are
also required to report any breakdown or malfunctioning of equipment as soon as they become aware of it so
that repair can be done without any undue delay.
•• All stationery items and equipment supplied are meant to be used solely in connection with business of the
practice.
•• It is a general rule that files with information about clients will only be made available to authorised employees.
No files will be issued to any employee unless a “Request for Files” form duly signed by an authorised person is
presented.
•• Employees must borrow files in their entirety. Individual sheets may not be taken out of any file except for
purpose of photocopying. In such circumstances, they are to be returned immediately after photocopying.
•• Circulation of file and information about the practice’s clients should be limited
Business cards
•• Unless otherwise authorised, the use of a calling card is generally limited to professional staff.
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Employee handbook l Your guide to Deloitte Malaysia
20. Communications
Change of employee personal Mail and telegraphic communication Outgoing mail/Form and release
particulars Incoming Mail/Mail •• All letters relating to practice business
All employees are to advise Human •• To avoid delay due to absence of must be written in the name of the
Resources of any changes in their personal employees, employees should advise practice. Employees are discouraged
information such as telephone contact clients to all correspondence pertaining from hand-writing or scribbling notes
number, home address, marital status, to the practice’s business to the practice to clients on memo pads. All official
birth of children, additional academic and not to the individual. outgoing papers including inter-office
qualifications acquired, etc. as soon as •• When an employee is on outstation memos can only be signed by a director
possible so that the employee profile assignment, his communication / partner.
is always up to date which is necessary pertaining to the practice business
to meet both internal and statutory should be addressed to the practice and Use of telephones
requirements. not to individuals. When writing to the •• All personal calls should be kept to the
practice in regard to the affairs of more minimum and if so required, employees
Official correspondence/stationery than one client, separate letters shall can be asked to reimburse the cost
•• Deloitte Malaysia stationery should not be written for each client. This rule shall incurred.
be used for any form of correspondence apply also when writing to our branches. •• All overseas calls must be approved by
which is not related to the business of the •• Mail bearing a client’s return address Assistant Manager and above.
practice. on the envelope or wrapper, even when •• Employees who have to make personal
•• No employees other than the director / addressed to a particular employee, will long distance calls due to emergency or
partner should sign correspondence on be opened by the office upon receipt and necessity should never charge the cost to
behalf of the practice. directed to the partner-in-charge. the practice.
•• In certain circumstances, routine •• Employees should not disclose to friends,
standard communication may be signed Mail to employees relatives or to others outside the office,
by a manager in his own name provided •• Employees should not use the practice’s the telephone number of a client to
that the relevant director / partner-in- address for the personal mails. whom he is assigned. Should it become
charge is aware of this and has approved •• As a general rule, the practice may open necessary for an employee’s personal
the same, prior to dispatch. all mail and letters, including those relatives or friends to communicate
addressed to the name of the employee, with him, the call should be made to his
sent to the address of the practice. mobile phone or to our office and not to
that of the client. Otherwise, the persons
calling will be advised that the office will
communicate with our employee who will
return their call.
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Employee handbook l Your guide to Deloitte Malaysia
•• On occasion when an incoming call is •• In addition, the practice reserves the •• The dispatch clerk makes two rounds
taken by an employee, he should always right to monitor communications in each day. He leaves the office at 9.30
exercise politeness and courtesy in order to determine the existence of facts, a.m. for the morning round and at 2.00
handling the call. It has always been the detecting unauthorised use of its system p.m. for the afternoon round. This
practice’s policy to be available whenever and to ascertain the standards which time schedule is subject to change and
clients need us even if this is outside of ought to be achieved by employees using employees are required to familiarise
office hours. If the caller is a client and its system. themselves with these administrative
wishes to leave a message, this should be changes.
written down and immediately handed Employees are to refer to the Information •• Employees who require that documents
to the operator, any of the secretaries, or Technology Policy for the full set of rules be delivered by hand on the same day
the practice administrators. In this case, and regulations governing the use and should make sure that such documents
the use of email is also encouraged. security of the practice’s information are deposited at the filing counter before
•• Employees are not allowed to use technology equipment and resources at 2.00 p.m.
the practice’s telephone number in X:\IT Information and Updates\Policy\ •• If there is any urgent delivery to be made
advertisements for personal purposes. Deloitte IT Policy - 2010.pdf. after 2.00 p.m., the employee concerned
may have to deliver the documents
Use of email, internet and other Postal service themselves. All employees are requested
electronic communication facilities •• All documents to be mailed are handled to plan the completion of their work so
•• Access to the practice’s electronic by filing clerks. that delays due to non-availability of the
information systems and use of the •• Before depositing with the filing clerks dispatch clerk are avoided.
practice’s network resources is a privilege for recording and sending out, please •• Documents to be sent via courier or
and not a right and must be treated as ensure that the envelope is accompanied dispatch service are to be left at the filing
such by all employees. by a duly filled mailing slip and that the counter accompanied by a consignment
•• These facilities and resources are contents to be mailed are carefully placed note, duly completed, and approved by
provided to serve business needs and into the relevant envelopes. Mailing slips the superior-in-charge, before 4.30 p.m.
employees must use them with care and can be obtained from the filing counter. •• Ensure that the client’s name is clearly
diligence so as not to expose the practice •• The dispatch clerk leaves daily for the indicated on all consignment notes for
(and also the employees) to potential Post Office to deposit the outgoing mail billing purposes.
liabilities (e.g., for breaches of copyright, at 4.30 p.m. All employees must ensure
defamation, harassment and other that outgoing mail is handed to the filing Communication with media and
offences which may be criminal in nature). counter latest by 4.00 p.m. publication of articles
•• Using the practice’s computers, laptops, •• However, bulk mail should be handed in •• Unless specifically approved, no
networks, servers routers or other as early as possible. employees are allowed to communicate
information technology resources, •• Outgoing mail received by the filing with any media in connection with any
constitutes acknowledgment that the counter after 4.00 p.m. will be attended matters connected with the practice. All
employee understands and commits to the following day. such communications, if so required, will
to compliance with and enforcement of be managed by the Country Managing
the practice’s network and acceptable Mailing / Delivery schedule / Courier Partner assisted by Communications
use policy and related policies and and dispatch service and Public Relations, or his appointed
procedures. •• As a general rule, documents of an urgent representatives.
nature addressed to places within Kuala •• The practice encourages the writing of
Monitoring of communications Lumpur are to be delivered either by the articles for publication in accounting and
•• The practice reserves the right to dispatch clerk or by external dispatch other periodicals. Such articles usually
intercept and monitor communications services. Documents of an urgent nature indicate the practice’s connection to the
and files, including letters, email, internet addressed to places outside of Kuala writer. Embarrassment to the practice
and telephone calls. This right may be Lumpur will be sent by courier service. or to the employee may result from
exercised, for example, for the purpose All other documents addressed to places the publication of articles prepared by
of determining whether communications within Kuala Lumpur and outside of Kuala an employee that expresses views or
are relevant to the business, for the Lumpur are to be mailed by post. conclusions differing from those held
purpose of preventing or detecting crime by the practice. The practice, therefore,
or to secure the effective operation of the •• In certain cases, upon request by the requires that any article prepared for
system. superior-in-charge of a particular matter, publication by an employee on the
documents addressed to Petaling Jaya subject of taxes, auditing, accounting,
may be delivered by hand. management services or other services
rendered by the practice, be submitted to
a partner for review and approval before
submission to a publisher.
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Employee handbook l Your guide to Deloitte Malaysia
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Employee handbook l Your guide to Deloitte Malaysia
General safety instructions The manual movement of loads brings with •• Chairs should not be used for climbing.
Work equipment it common office hazards including injuries •• Use stepladders or ladders stabilised on
Equipment used in the office (such as paper to the back, hand, wrist and/or neck. To practice ground to reach high shelves
shredders, photocopiers, fax machines reduce the likelihood of accidents and •• Free standing fittings should be
and printers) should be used in accordance injuries, employees are required to: completely stable or secured to the wall
with the suppliers’ instructions. Any defects •• Remove the need for manual handling or floor. Filing cabinets should be placed
should be reported to the Administration when it is unnecessary. so that they do not open into aisles and
Manager. Unauthorised repairs of any office •• Break up loads into lighter and more should never be left with the cabinet
equipment is strictly prohibited. manageable batches where possible. drawers open. For stability, load cabinets
•• Identify those tasks where manual starting from the bottom and do not
It is recommended that photocopiers handling cannot be avoided and assess open more than one drawer at a time.
and printers are not placed on or in close the risk of injury. •• Do not overload shelves and cabinets
proximity to the personal workstations •• Reduce the risk of injury by rearranging and ensure materials are stacked in a
of office employees because of possible the work being done (e.g., have paper stable way. Do not store boxes, papers
discomfort from the heat, light, noise and delivered to photocopier by hand truck and other materials on top of tall lockers
dust generated during the photocopying rather than manually carrying it from or file cabinets.
and printing process. stores, reduce weight to be lifted, etc.). •• Office machinery and equipment
•• Provide manual handling training to should be kept in good working order.
Always put the cover down when using employees who need it (messengers, Equipment using hand-fed process such
a photocopier. The fluorescent, metal service attendants, etc.) and give them as electric staplers and paper guillotines
halide, or quartz exposure lamps used in information on the weights being lifted should be guarded and stored safely.
photocopiers can irritate the eye if viewed and how to plan a lift. •• Use appropriate footwear at all times.
directly. •• Many pieces of equipment using
If cabinets, desks or other heavy office electricity can mean trailing cables,
Ensure places where printing and equipment have to be moved, do so with overloaded circuits, broken plugs and
photocopying are done are adequately caution and consider team lifting or the sockets. Ensure that these dangers are
ventilated. usage of tools such as lift trucks and reported to Administration Manager or
trollies. Ensure that all pathways are clear the Safety & Health Officer.
Welfare facilities of obstructions before moving loads. •• Use handrails when using the stairs and
Welfare facilities such as toilets, washing always turn on the lights when entering
facilities, nursing room, prayer room, Slips, trips and falls dark places.
pantries and water dispensers/coolers Most office accidents result from slips,
are to be kept clean and in good order. trips and falls, lifting objects, punctures Stress/fatigue
Any defects should be reported to the or cuts and being caught in or between The key to preventing injuries or fatigue
Administration Manager. things. Slips are caused by slippery floors, is to break repetitive work with non-
uncleaned spillages or gripless shoes. Trips repetitive tasks or exercises and/or rest
Manual handling can occur over objects lying on the ground breaks. Employees need to move around
Manual handling is a term used to or over those jutting out into aisles. Falls and reduce the effects of fatigue by doing
describe everyday activities such as can be from ladders or from standing on different tasks. Rest breaks should be
carrying, stacking, pushing, pulling, rolling, chairs to reach an object. taken if the work requires a sustained
sliding, lifting or lowering loads. For office period of repetitive or static activity where
employees, this can include tasks such as The following will prevent most of these task variation is not possible.
moving boxes to and from stores, filing, accidents:
setting equipment from cupboards and •• Traffic ways and aisles should be well lit,
filling the photocopying machine with and be kept clear of material, equipment,
paper. rubbish and electric leads.
•• Floor should be level and the use of mats
discouraged. Spilled liquids and anything
else dropped on the floor should be
immediately picked up or cleaned.
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Employee handbook l Your guide to Deloitte Malaysia
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Employee handbook l Your guide to Deloitte Malaysia
22. Security
Identification/Access Cards
For security purposes, all employees are issued identification/access cards together with security code numbers
upon employment and they are required to use the card for every entry into and exit from the office. Security
access controls are installed at all security entrances. Employees are required to wear their identification cards
at all times when in the office, at the client’s office and, if deemed fit, at wherever place the employee is at in
connection with the practice’s business.
All other entrance doors must be closed at all times and are to be used only for emergencies. Employees that
remain in the office after office hours should ensure that all entrance doors are properly closed or locked before
leaving.
The access cards are not transferable and therefore it is the responsibility of all employees to ensure that their
cards are not used by any third party.
Office access
As our office contains confidential papers relating to the affairs of the practice and its clients, it is imperative
that such information should be protected from being accessed by unauthorised persons. For this purpose, all
employees are required to inform the reception in advance if they are expecting guests to the office. Any visitors
or guests should be restricted to the main reception areas or designated meeting rooms. Employees are to receive
the guests at the reception area and to politely escort them out of the office premises after the meeting. Former
employees are not permitted to have access to the working areas or files.
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Employee handbook l Your guide to Deloitte Malaysia
Overseas Travel
Every employee is issued a card containing the emergency contact number of Deloitte Global Security Office
(GSO), London which provides 24-hour emergency medical and evacuation services to employees travelling
outside of their country of residence.
Employees who travel overseas are required to inform the Malaysia Security Office (MSO) by submitting a
prescribed notification form to MSO and Human Resource prior to their leaving so that in the event of emergency,
the MSO can effectively liaise with the GSO.
For more details, please refer to the guidelines issued from time to time by Deloitte Malaysia Security Office (MSO)
and visit https://www.deloitteresources.com Deloitte Global Global Office Global Security Office.
Passwords are confidential and therefore employees are responsible to keep them as such. When leaving the
office, employees must log out of the system to prevent unauthorised access through their terminals. This also
enables the virus checks on computers to be updated.
Virus checks
Employees are required to scan before viewing, opening or savings attachments to incoming external email, and
Word and Excel document downloaded from the internet. Screensavers wallpaper and programmes other than
Word and Excel documents must not be downloaded from the Internet except for business purposes and after
consulting the IT Department.
Employees must not attempt to circumvent data protection schemes or exploit security loopholes. This includes,
but is not limited to, tampering with components of a local area network (LAN) or the high-speed backbone
network, otherwise blocking communication lines, or interfering with the operational readiness or a computer.
Employees must not run or install on any of the computer systems of the practice, or give to another user, a
programme that could result in the eventual damage to a file or computer system and/ or the reproduction of
itself. This includes, but is not limited to, the classes of programmes known as computer viruses, Trojan horses,
and worms and other rogue programmes.
Employees are to refer to the Information Technology Policy for the full set of rules and regulations governing the
use and security of the practice’s information technology equipment and resources.
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Employee handbook l Your guide to Deloitte Malaysia
23. General
•• Information contained in the handbook may not be exhaustive. Employees are expected to familiarise
themselves with the details of all relevant standing orders, administrative and operational procedures which may
be changed from time to time, or varied to suit local conditions of the various entities and service lines operating
under the practice.
•• A breach of any of the provisions referred to in this handbook and other related provisions governing the
conduct of employees in general may be treated as a disciplinary offence thus subjecting the employees
concerned to disciplinary action.
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Employee handbook l Your guide to Deloitte Malaysia
Approval history
Version Reviewed by Approved by Approver’s position Date approved Next review date
V1.0 Lim, Sook Fund Tan, Theng Hooi Country Managing 15 Apr 2017 31 Dec 2017
Partner
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