Contents of this article are applicable to the following users
Tier: NA
Product: PayrollAny
Platform: Web
Access Level: Owner
This article explains how StaffAny derives the Mosque Building Fund (MB) and Mendaki Fund (MF) values that appear on your employees' IR8A forms.
This guide will cover the following:
What MB and MF Are
MBMF (Mosque Building and Mendaki Fund) is a monthly salary deduction for Muslim employees in Singapore. MUIS defines two components within each monthly MBMF amount:
Component | Full name | IR8A field |
MB | Mosque and Religious Education component | Contributions to Mosque Building Fund |
MF | Mendaki component | Donations Deducted Through Salaries |
On the IR8A form, MB maps to Contributions to Mosque Building Fund and MF is combined with any other SHG donations under Donations Deducted Through Salaries.
Inputs Used
StaffAny uses the following inputs to derive MB and MF for IR8A:
Processed payrun data — the MBMF amount deducted per employee per month, taken from each processed payrun's statutory summary.
Employee religion setting — must be set to Muslim for MBMF to apply.
Monthly gross wage — used to look up the applicable MBMF rate from the MUIS contribution table at the time the payrun was processed.
Only payruns within the IR8A income year are included.
How StaffAny Derives MB and MF
StaffAny follows these steps for each employee:
Sum monthly MBMF — for each processed payrun month in the IR8A year, StaffAny retrieves the total MBMF amount from the payrun's statutory summary.
Split each month into MB and MF — using the official MUIS contribution table, each month's MBMF total is looked up and split into a Mosque and Religious Education portion (MB) and a Mendaki portion (MF).
Sum across all months — the monthly MB values are accumulated to get the annual MB; the monthly MF values are accumulated to get the annual MF.
Map to IR8A fields — annual MB goes to Contributions to Mosque Building Fund; annual MF is added to any other SHG amounts (CDAC, ECF, SINDA) to form the Donations Deducted Through Salaries total.
Round up — both fields are rounded up to the nearest whole dollar before submission, per IRAS rounding rules.
The MUIS split lookup table used by StaffAny (source: MUIS Employer Information):
Monthly gross wage | Monthly MBMF ($) | MB (Mosque & Religious Education) ($) | MF (Mendaki) ($) |
Below $1,000 | 3.00 | 1.75 | 1.25 |
$1,000 to $2,000 | 4.50 | 3.00 | 1.50 |
$2,001 to $3,000 | 6.50 | 5.00 | 1.50 |
$3,001 to $4,000 | 15.00 | 11.00 | 4.00 |
$4,001 to $6,000 | 19.50 | 13.50 | 6.00 |
$6,001 to $8,000 | 22.00 | 14.50 | 7.50 |
$8,001 to $10,000 | 24.00 | 16.00 | 8.00 |
Above $10,000 | 26.00 | 17.50 | 8.50 |
IRAS rounding confirmed at the IRAS AIS submission page.
Rounding Rules
Both MB and MF on the IR8A are rounded up to the nearest whole dollar, consistent with IRAS deduction rounding requirements.
Example: an annual MB of $60.30 is reported as $61; an annual MF of $18.00 is reported as $18.
Example
An employee earns $2,500/month consistently throughout the year. Their monthly gross wage falls in the $2,001 to $3,000 band, so the monthly MBMF is $6.50 ($5.00 MB + $1.50 MF).
Month | Monthly MBMF ($) | MB ($) | MF ($) |
Jan | 6.50 | 5.00 | 1.50 |
Feb | 6.50 | 5.00 | 1.50 |
... | ... | ... | ... |
Dec | 6.50 | 5.00 | 1.50 |
Annual total | $78.00 | $60.00 | $18.00 |
IR8A (rounded up) |
| $60 | $18 |
On the IR8A: Contributions to Mosque Building Fund = $60; Donations Deducted Through Salaries includes $18 MF (plus any other SHG contributions, if applicable).
FAQ
Q: Why does the MB value on my IR8A not equal 12 x the monthly MB rate?
A: StaffAny sums the split from each individual payrun month. If the employee's gross wage changed during the year, the applicable MBMF band and therefore the MB/MF split may differ month to month. The annual total reflects the sum of each month's actual split, not a simple 12-month multiplication.
Q: Why is MF shown under "Donations Deducted Through Salaries" rather than a separate Mendaki field on IR8A?
A: IRAS's IR8A form does not have a dedicated MF field. IRAS instructs employers to report Mendaki contributions alongside other SHG donations under the Donations Deducted Through Salaries field. StaffAny follows this by combining MF with CDAC, ECF, or SINDA amounts where applicable.
Q: What if an employee has a custom MBMF amount instead of the default rate?
A: StaffAny supports custom MBMF contribution amounts. When a custom amount is set, that figure is used as the monthly MBMF total. The MB/MF split is then derived from the lookup table using that custom amount. If the custom amount does not match any table entry, both MB and MF default to $0. Contact support if you see unexpected zero values.
Q: Which payruns are included in the IR8A MBMF calculation?
A: Only processed payruns within the IR8A income year are included. Payruns that have not been processed, or that fall outside the selected income year, are excluded.