@cebell I sent TnG a query. I'm not sure too since their FAQs states that it is possible to go below the RM200 minimum, just that you won't get the return for that day.
@digitalchaos Will be gross salary ie. 60k before EPF deduction which as the other redditor mentioned is the first line in your EA form. The employee EPF deduction is deductible only up to RM4k under EPF tax relief line.