I would like to ask, according to section 24 (8) deduction from wages is not more than 50%. Thus to calculate to determine whether is exceed from 50%, are we taking wages that already deducted KWP and SOCSO or the wages that been agreed in the offer letter?. for example the wages that stated in the offer letter is RM 2000,when deducted by kwsp and socso will be RM 1700. Thus , are we taking RM 2k or RM 1.7 k to calculate that?
In my opinion, EPF and SOCSO have priority over housing loan deduction because of Section 24(1)(d), which comes first before 24(8). As such the 50% should be from your example RM1700. Consult the Labour Department.