Please follow the steps below to create an allowance not subject to statutory:
Go to the Payroll module, Setup, and click Pay Element Setup.
Click New and input the Pay Element ID as Duit Raya or Angpow.
Select Allowance and click Next.
Select None of the above and click Next.
Select Standard Allowance and click Next.
Select Free and click Finish.
In the property screen, select Non-Taxable Code and click Save.
Go to Process Pay, Initialise, select the record type as Other Pay, and click Next.
Select the employee and move them over, and click Confirm.
After initialising, you may insert the allowance Duit Raya or Angpow and click Recalculate.