COURSE CONTENT
Malaysian Employment Taxation
The Ultimate Guide is a comprehensive 1-day online training designed to demystify the complexities of employment income taxation in Malaysia. Led by Malaysia’s foremost Payroll Subject Matter Expert, Puan Zaida Mustapha, this course blends technical precision with real-world application. Participants will explore statutory frameworks, master tax calculation processes, and
gain clarity on exemptions, perquisites, and employer obligations—empowering them
to manage payroll taxation with confidence and compliance.
Learning Objectives:
- Understand the structure and scope of Malaysia’s employment taxation system
- Identify taxable and exempted components of employment income under Section 13(1)
- Apply progressive taxation principles and compute monthly tax deductions (MTD/PCB) accurately
- Interpret key Public Rulings related to benefits, perquisites, and employer-borne taxes.
- Navigate statutory reporting requirements and avoid common errors in tax submissions
- Recognize the implications of tax avoidance, audit triggers, and legal non-compliance
- Confidently manage year-end tax administration and employer responsibilities
Method of Training:
- Interactive Classroom Sessions: Led by Malaysia’s leading Payroll Subject Matter Expert, Puan Zaida Mustapha
- Real-World Case Studies: Drawn from diverse industries including oil & gas, hospitality, and manufacturing.
- Hands-On Exercises: Practical calculations, statutory form preparation, and scenario-based problem solving.
- Q&A Engagements: Dedicated sessions for clarification, discussion, and contextual application
- Printed Materials & Reference Guides: Provided for continued learning and workplace implementation
Learning Outcome:
Upon the successful completion of this 1-day FREE value-added training, the
participants will be able to:
- decode the Malaysian tax system and its relevance to employment income.
- calculate employment-related taxes using step-by-step methodologies and statutory references
- comply with legal obligations for monthly and annual tax submissions, including MTD/PCB
- prepare accurate statutory forms and maintain proper documentation for audit readiness
- apply exemptions, reliefs, and deductions effectively to optimize employee tax positions
- interpret and implement Public Rulings in practical payroll scenarios
- strengthen organizational compliance and reduce risk exposure in payroll operations
Module 1: Introduction to Taxation in Malaysia
- Overview of the Malaysian tax system.
- Types of Income Taxable under the Income Tax Act 1967
Module 2: Employment Income Tax Overview
- Understanding the Derivation of Employment Income in Malaysia
- Exemptions and Special Cases
- Tax Implication for Residents and Non-Residents
- Determination of Resident & Non-Resident
Module 3: Types of Remuneration
- Taxation of Employment Income - Section 13(1)
- Overview Section 13(1)(a), 13(1)(b), 13(1)(c), 13(1)(d) & 13(1)(e)
- Exempted Income
Module 4: Application of Tax from Employment Income
- Classification of Employment Income.
- Application of Progressive Taxation
- Understanding Income Tax Reliefs, Rebates, Deductions, and Exemptions
- Step-by-Step Tax Calculation Process
Module 5: Taxable Remuneration – Example and Calculation
- Monetary Benefit – Salary, Wages, Allowance, ESOS, Overtime, Bonus
- PUBLIC RULING NO. 9/2016: Gratuity
- PUBLIC RULING NO. 5/2019: Perquisites from Employment
- PUBLIC RULING NO. 11/2016: Tax Borne by Employer
- PUBLIC RULING NO. 11/2019: Benefits in Kind
- PUBLIC RULING NO. 3/2005: Value of Living Accommodation
- Refund From Un-Approved Fund
- PUBLIC RULING NO. 1/2012: Compensation for Loss of Employment
Module 6: Monthly Tax Deduction (MTD)
- How it differs from and implication on annual taxation
- Who is subjected to MTD or PCB
- MTD Calculation Process
- MTD as Final Tax
- MTD / PCB Submission and Payment Due Date
Module 7: Year-End Tax Administration
- Employer’s Responsibility
- Types of Reporting
- Error and mistake relief
- Record Keeping
- Consequences of Incorrect Tax Returns and Late Payments in Malaysia
- Tax Avoidance and Tax Evasion
- Tax Audit
- Q&A Session
Training Date:
27th January 2026
