MY overtime calculation and offshore allowance

Hi,

Would need some advise for below.

1) is there any standard overtime calculation for Malaysia?

Eg, if the staff is on 5 days work week, 8 hours per day. What will be the standard OT calculation for Malaysia?

2) would also like to know if offshore allowance is required for PCB tax ? I.e offshore allowance are mostly performed overseas.

Thank you.