Revert "feat: remove deprecated epf doc"

This reverts commit fa62fbd.

Author: changsheng1239

docs/miscellaneous/epf.md

@@ -0,0 +1,50 @@
+---
+sidebar_position: 1
+title: EPF
+description: A brief explanation of Employees' Provident Funds (EPF)
+slug: /miscellaneous/epf
+tags: ["SQL Payroll", "EPF"]
+---
+
+## WHAT IS EPF (KWSP)?
+
+- A portion of an employee’s salary and employer’s contribution on behalf of every worker.
+- Every company is required to contribute EPF to their staff
+- Contribution has to be made to KWSP before the 15th day of every month.
+
+## What Payments Are Subjected to EPF (KWSP)?
+
+![payments](../../static/img/miscellaneous/epf/payments.png)
+
+## EPF Contribution Rate
+
+![contribution-rate-1](../../static/img/miscellaneous/epf/contribution-rate-1.png)
+
+![contribution-rate-2](../../static/img/miscellaneous/epf/contribution-rate-2.png)
+
+## Frequently Asked Questions (FAQs)
+
+### How Does SQL Payroll manage EPF contributions?
+
+- SQL Payroll automatically assigns the correct percentage of EPF contributions based on the employees’ salary and other contributing factors.
+- In SQL Payroll, you can also set your own EPF contribution rate based on your company’s policy.
+
+:::info Example
+You can set the EPF rate at 19% for employees In the management level. The employers’ contribution is tax deductible up to 19% , which is not tax allowable expenses.
+:::
+
+### Does bonus affect Employer EPF rate?
+
+- If an employee’s monthly wages is **less than RM5,000** the Employer’s EPF rate will be **13%**.
+- But if the employee receives a bonus that causes their wages for that particular month to exceed RM5000, the employer **contribution rate will still remain at 13%**.
+- **Why**? This is because the contribution calculation is based on total renumeration. Ed. Wages, overtime, and allowance. It **DOES NOT include bonus and director fees**.
+
+### My employee turns 60 years old this year, what should their EPF contribution rate be?
+
+- If employee is above 60 years old, the employee’s EPF contribution rate will be 0% while the employer’s contribution will be 4%
+
+![over-60](../../static/img/miscellaneous/epf/over-60.png)
+
+### Are employees above the age of 75 required to contribute for EPF?
+
+- No. No contributions are required from both parties.