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Adakah saya perlu memfailkan penyata cukai?
Had Pendapatan Sekiranya anda berpendapatan (selepas potongan KWSP) minimum RM 34,000 setahun, maka anda harus memfailkan penyata cukai, melainkan anda dikecualikan daripada berbuat demikian di bawah syarat yang dinyatakan di bawah. PCB sebagai Cukai Akhir Jika syarat berikut dipenuhi, anda boleh memilih untuk tidak memfailkan penyata cukai kerana PCB yang dibayar akan dianggap sebagai cukai […]
February 3, 2024
Bagaimanakah pekerja mendapatkan nombor cukai pendapatan?
Pernah Bekerja Sekiranya anda pernah bekerja sebelum ini, anda mungkin telah mempunyai nombor cukai. Anda boleh menyemak dengan menghubungi LHDN (Lembaga Hasil Dalam Negeri) – sila bersedia dengan nombor Kad Pengenalan atau pasport anda. 03-8911 1000 (Nombor tempatan) 03-8911 1100 (Nombor luar negara) Tidak Berdaftar Sekiranya anda tidak mempunyai nombor cukai pendapatan, sila daftar dengan salah […]
Siapakah pekerja yang boleh mendapat manfaat insentif cukai khas?
Terdapat dua kategori pekerja yang diberi insentif cukai khas: “Returning Expert” Returning Expert Programme diwujudkan bertujuan menggalakkan golongan profesional Malaysia yang tinggal di luar negara untuk pulang ke Malaysia. Pekerja di bawah program “Returning Expert” diberikan beberapa insentif cukai, terutamanya: Kadar cukai rata sebanyak 15% selama lima tahun (kebanyakan pekerja dalam program ini lazimnya akan dikenakan cukai sebanyak […]
Apakah jenis potongan cukai dan rebat yang boleh dituntut pada tahun 2023?
Potongan Cukai Berikut adalah potongan wajib dan potongan pilihan bagi tahun 2023 yang ditolak daripada pendapatan tahunan yang dikenakan cukai untuk mencapai pendapatan bercukai anda, yang mana jumlah cukai yang perlu dibayar akan dikira berdasarkan jumlah tersebut. Pekerja boleh menuntut potongan pilihan dengan mengemukakan borang TP1 kepada majikan mereka. Majikan kemudiannya boleh memasukkan jumlah potongan cukai dalam […]
What is the Employment Insurance System?
The Employment Insurance System, EIS, was first implemented in January 2018 by PERKESO. It is a financial scheme aimed at helping employees who lost their jobs until they find new employment. The contributions are being collected in a fund in order to provide financial assistance to retrenched employees. It also aims to provide extended welfare […]
How to determine residence status?
Determination of Malaysia Residence Status Generally, residence status for tax purposes is based on the number of days spent by the individual in Malaysia and is independent of citizenship. (Note that spending part of a day in Malaysia counts as being physically present for the whole day – for example, someone who arrives in Malaysia […]
February 2, 2024
What are the deadlines for EPF, SOCSO, and PCB
SOCSO If contributions are made later than the 15th of the following month (if the 15th is a holiday the deadline will be the last working day before the 15th), a fine of 6% per annum for each day overdue will be charged. The minimum fine is RM 5, hence if the monthly fine is […]
What are the differences between the two SOCSO categories?
Contributions to SOCSO are divided into two categories, as follows: Employment Injury and Invalidity Scheme All Malaysian and permanent resident employees younger than 60 years old contribute under this category, unless they began contributing at the age of 55 or above. Under this category, every month, the employer contributes a value based on the employee’s […]
Which payments are subject to SOCSO/EIS contribution and which are exempted?
Payments Subject to SOCSO/EIS Contribution “Wages” for contribution purposes refers to all remuneration payable in money by an employer to an employee. This includes: Basic Salaries Overtime payments Commissions Payments in respect of leave Service charges Payments Exempted From SOCSO/EIS Contribution The payments below are not considered “wages” and are not included in the calculations […]
Malaysian Payroll Overview
Let’s have a go at describing Malaysian payroll in 200 words… For each employee, you start with gross salary for the month. Then you need to deduct tax, pension and social security contributions to get to the net monthly salary: PCB: monthly tax deductions based on provisional annual income and with a progressive tax rate […]
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