Elaun Tanggung Kerja: Meaning, Eligibility, Rate and How to Calculate

What happens when an employee is asked to take over another position while still doing their own job?

This is where Elaun Tanggung Kerja, also known as Elaun Penanggungan Kerja, may come into the picture.

In Malaysia's public service, penanggungan kerja refers to an officer performing the duties of another position while continuing to perform the duties of their own position for an approved period.

But who can receive the allowance, how much is it, and does the same rule apply to private-sector employees?

Here's what employees, HR teams, employers and business owners should know about Elaun Tanggung Kerja.

Important: The 25% rate explained in this article refers to the public service under JPA rules. It is not an automatic 25% allowance for private-sector employees.

What Is Elaun Tanggung Kerja?

Elaun Tanggung Kerja is the common term used when referring to Elaun Penanggungan Kerja.

Under Jabatan Perkhidmatan Awam (JPA) rules, penanggungan kerja means an officer carries out the duties of another position while continuing to perform the duties of their own position.

In simple terms:

Your own job + another position's duties = Penanggungan Kerja

For example, an officer may continue doing their normal work while temporarily handling the duties of a vacant position in the same organisation.

The officer may then receive Elaun Penanggungan Kerja if the relevant conditions and approval requirements are met.

Simply helping a colleague or taking on a few extra tasks does not automatically mean an employee qualifies for the allowance.

When Is Tanggung Kerja Used?

Penanggungan kerja may be used when a position is vacant but its duties still need to be carried out.

Under the JPA rules, this can involve a kekosongan hakiki or kekosongan operasi, where the duties of the position are important enough to continue so that the organisation's functions are not affected.

What Is Kekosongan Hakiki?

Kekosongan hakiki refers to a position that is genuinely vacant.

This may happen when the previous officer:

Resigns
Retires
Is promoted
Transfers to another position
Leaves the service

The position is still needed, but there is no current officer performing the role.

What Is Kekosongan Operasi?

Kekosongan operasi is a temporary vacancy where the position still has an officer, but that officer is temporarily unable to perform the duties.

This can happen when an officer is:

On leave
Attending official duties outside the office
Attending a course
On temporary secondment
Temporarily transferred
Performing another role
Suspended from duty
Absent and cannot be contacted

This means tanggung kerja is not only used when someone has permanently left a position. It can also apply to certain temporary situations under the JPA rules.

How Much Is Elaun Tanggung Kerja?

For an eligible public-sector officer, the Elaun Penanggungan Kerja rate is:

25% of the lowest starting salary of the position being covered

The basic formula is:

Elaun Penanggungan Kerja = Lowest Starting Salary of the Covered Position × 25%

Where a position has more than one starting salary point, the applicable calculation uses the lowest starting salary according to the relevant rules.

Example of Elaun Tanggung Kerja Calculation

Let's say the lowest starting salary for the position being covered is:

RM2,500

The calculation would be:

RM2,500 × 25% = RM625

So, the example allowance would be:

RM625

The actual amount depends on the position, grade and applicable JPA rules.

Does the 25% Use the Employee's Own Salary?

Not necessarily.

The calculation is based on the starting salary of the position being covered, rather than simply the employee's current salary.

For example, an officer may currently earn RM3,000 in their own position but take on another position where the applicable lowest starting salary is RM2,500.

The basic calculation would therefore be:

RM2,500 × 25% = RM625

This is why employees should check the salary of the position being covered rather than automatically using their own salary.

Who Can Receive Elaun Tanggung Kerja?

Not every officer who takes on additional duties automatically qualifies for the allowance.

Under the JPA rules, the arrangement must meet the relevant conditions and go through the required instruction and approval process.

Among the main requirements are:

There is a kekosongan hakiki or kekosongan operasi.
The duties of the position are important enough to continue.
The officer is formally instructed to perform the additional duties.
The instruction is made in writing by the Ketua Jabatan.
The arrangement is approved by the relevant Pihak Berkuasa Melulus.
The officer meets the applicable requirements for the position being covered.

JPA also provides guidance on selecting a suitable officer, including factors such as experience, qualifications, skills, expertise and performance.

Does the Employee Need a Written Instruction?

Yes, for the public-service arrangement.

The instruction for an officer to perform penanggungan kerja must be made in writing by the Ketua Jabatan.

This is important because a simple verbal request such as:

Can you help cover this person's work for a while?

does not by itself mean the officer automatically qualifies for Elaun Penanggungan Kerja.

The formal instruction and approval are part of the process.

How Many Days Are Required?

For the first approved arrangement, the officer generally needs to perform the additional duties for at least:

28 consecutive days

The 28-day period is subject to the specific JPA rules, including provisions relating to weekly rest days, public holidays and certain types of leave.

For a subsequent arrangement involving the same position, the requirement can be:

14 consecutive days

This applies when the officer has previously been approved to perform penanggungan kerja for that same position, subject to the relevant conditions.

How Long Can Tanggung Kerja Continue?

The period of penanggungan kerja should generally not exceed six months.

If the arrangement still needs to continue after six months, a new application for approval is required.

This means tanggung kerja is intended as a temporary arrangement, rather than a permanent replacement for filling a position.

What Happens If the Employee Stops Performing the Additional Duties?

If an officer who is already performing penanggungan kerja leaves the additional duties for 14 consecutive days or more, payment of the Elaun Penanggungan Kerja must be stopped.

Where the arrangement is interrupted for 14 days or more, the department may also need to review whether the penanggungan kerja should continue or another officer should be assigned.

This is why HR and department heads should keep track of the approved period and any interruption to the additional duties.

Can an Officer Take on Two Positions at the Same Time?

Under the JPA allowance arrangement, an officer can only be paid one Elaun Penanggungan Kerja at a time.

This is important for departments when deciding how to distribute additional responsibilities.

Is Tanggung Kerja the Same as Pemangkuan?

No.

These two terms can be confusing because both involve an employee taking on duties outside their normal role.

Tanggung Kerja	Pemangkuan
Employee continues their own duties	Employee performs another position on a full-time basis
Employee also performs another position's duties	The other position becomes the main role being performed
Subject to Elaun Penanggungan Kerja rules	Subject to separate pemangkuan rules

Simple way to remember it

Tanggung Kerja:

I still do my own job, but I also handle another position.

Pemangkuan:

I temporarily perform another position as my main role.

They are different arrangements and have separate rules on eligibility and payment.

Does Elaun Tanggung Kerja Apply to Private-Sector Employees?

This is an important point for HR teams, employers and business owners.

The 25% Elaun Penanggungan Kerja rate comes from JPA's public-service rules. It should not be treated as an automatic 25% allowance for employees working in private companies.

For private-sector employees, whether an additional payment is provided depends on the applicable employment terms and company arrangements.

This may include:

Employment contract
Company HR policy
Allowance policy
Collective agreement, where applicable
Other applicable employment terms

For example, a private company may have its own policy that provides an additional allowance when an employee temporarily takes on another role.

However, the company does not automatically have to use the JPA 25% formula.

Example for Private Companies

A company may ask an HR Executive to temporarily handle some responsibilities normally managed by an HR Manager who is away for an extended period.

The company may decide to provide an additional allowance under its own policy.

However, the allowance does not automatically have to be calculated at 25%.

The employee should check the employment contract and company HR policy to understand whether an additional payment applies.

What Should HR and Employers Do?

For HR teams and business owners, the main priority is to make the arrangement clear from the beginning.

When an employee takes on significant additional duties, HR should clearly document:

Which position or duties are being covered
Why the additional duties are needed
When the arrangement starts
How long it is expected to last
Who approved the arrangement
Whether an additional allowance or payment applies
Which original responsibilities remain with the employee

For public-sector organisations, HR should follow the applicable JPA rules and approval process.

For private companies, HR should refer to the employee's contract, company policy and applicable employment requirements.

Clear documentation can help both sides understand the employee's workload, responsibilities and payment.

What Should Employees Do If They Are Asked to Take Over Another Position?

If you are asked to take over another employee's duties, do not immediately assume that you will receive an allowance.

Instead, clarify the arrangement first.

Ask:

What additional duties am I responsible for?

How long will I perform these duties?

Is there a formal written instruction?

Has the arrangement been approved?

Am I eligible for an allowance or additional payment?

How will my existing workload be managed?

For public-sector employees, check the relevant JPA rules.

For private-sector employees, check your employment contract and company HR policy.

Does Doing Extra Work Automatically Mean an Employee Gets an Allowance?

No.

Doing additional tasks does not automatically mean an employee is entitled to Elaun Penanggungan Kerja.

For the public service, the officer must meet the relevant requirements and the penanggungan kerja must go through the required instruction and approval process.

For private-sector employees, any additional payment depends on the applicable employment terms and company arrangements.

In simple terms:

Extra work does not automatically equal Elaun Tanggung Kerja.

The formal arrangement and applicable rules matter.

FAQs

What is Elaun Tanggung Kerja in Malaysia?

Elaun Tanggung Kerja is the common term used for Elaun Penanggungan Kerja. In the public service, it applies when an officer performs another position's duties while continuing to perform their own duties for an approved period.

How much is Elaun Tanggung Kerja?

For eligible public-sector officers, the rate is 25% of the lowest starting salary of the position being covered.

How is Elaun Tanggung Kerja calculated?

The basic calculation is:

Lowest Starting Salary of the Covered Position × 25%

For example:

RM2,500 × 25% = RM625

How many days are required before Elaun Tanggung Kerja can be paid?

For the first arrangement, the officer generally needs to perform the additional duties for 28 consecutive days. For a subsequent arrangement involving the same position, 14 consecutive days can apply, subject to the relevant conditions.

How long can Tanggung Kerja continue?

The period should generally not exceed six months. If the arrangement still needs to continue, a new application must be made for approval.

Does Elaun Tanggung Kerja apply to private-sector employees?

The JPA 25% rule applies to the public service. For private-sector employees, any additional payment should be checked against the employment contract, company policy, collective agreement where applicable, and other relevant employment terms.

Is Tanggung Kerja the same as Pemangkuan?

No. Tanggung Kerja means an officer continues their own duties while also performing another position's duties. Pemangkuan is a separate arrangement with different rules.

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