Tax-Deductible Employee Benefits for Employers & Tax-Exempt for Employees

Certain employee benefits provided by employers in Malaysia are tax-deductible for the company while being exempt from personal income tax for employees.
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Eligible Tax-Deductible Employee Benefits

1. Transportation Allowance

• Must be business-related, including fuel allowance & toll fees.
• Up to RM6,000 per year.

2. Childcare Allowance
• Only applicable for children under 12 years old.
• Up to RM3,000 per year.

3. Mobile Phone / Tablet Allowance
• Limited to one device per employee.

4. Monthly Telephone Bill Allowance
• Limited to one phone line per employee.

5. Employee Rewards
• Up to RM2,000 per year (cash allowed).
• Includes:
o Past Achievement Award
o Excellence in Service Award
o Innovation & Productivity Reward
o Long-Service Award (minimum 10 years of service)

6. Parking Fee Allowance
• Must be reasonable in amount.

7. Meal Allowance
• Must be reasonable in amount.

8. Interest Subsidy
• Covers home or car loan interest subsidies.
• Applicable only for loan amounts below RM300,000.

9. Education Loan Allowance
• Covers Perbadanan Pendidikan Tinggi Nasional (PTPTN) loans paid by the employer on behalf of employees.
• Employee must be a Malaysian citizen.

10. Free Company Products
• Product value must be less than RM1,000.

11. Medical Benefits
• Includes traditional medicine recognized by government agencies (Malay, Chinese, and Indian traditional medicine).
• Covers maternity medical expenses.

12. Professional Membership Fees
• Must be related to the company’s business.

13. Travel Allowance for Vacation
• Domestic trips: Up to 3 times a year.
• Overseas trips: Up to RM3,000 per year (once per year only).

14. Insurance Subsidy
• Covers insurance for foreign employees, group accident insurance, etc.

15. Free Company Services
• Employees can fully enjoy the company’s services without tax implications.
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Example of Employee Benefits Provided to Employee A
Benefit Type Annual Amount (RM)

Business-Related Transport Allowance 6,000
Meal Allowance 3,600
Dental Benefits 800
Childcare Allowance 2,400
Professional Membership Fees 1,000
Long-Service Award 2,000
Gifted Mobile Phone 6,000
Domestic Travel Allowance 1,000
Gifted Company Products 1,000
Total Tax-Free Benefits for Employee A RM23,800

By providing these tax-deductible benefits, employers can reduce their taxable income while employees enjoy extra perks without additional tax liabilities!


这些员工福利可以让老板扣税 ，员工免税哦！

· 交通津贴
– 需与业务有关，包括了汽油津贴，大道收费
– 一年高达RM6K
 
· 育儿津贴
– 仅限12岁以下的儿童
– 一年高达RM3K
 
· 手机/平板电脑津贴
– 仅限1部
 
· 电话月费津贴
– 限1条电话线
 
· 员工奖励
– 一年高达RM2K（可接受现金）
– 过去成就奖Past Achievement
– 卓越服务奖
– 创意与生产力奖励
– 长期服务奖（服务期限多于10年）
 
· 停车费津贴
– 限合理数额
 
· 伙食津贴
– 限合理数额
 
· 利息津贴
– 房屋 或汽车贷款的利息津贴
– 限贷款额少于 RM300k
 
· 教育贷款津贴
– 由雇主代替雇员支付的 Perbadanan Pendidikan Tinggi Nasional (PTPTN) 教育贷款
– 该全职员工必须是马来西亚公民
 
· 赠送公司的产品
– 产品价钱需少于RM1,000
 
· 医疗福利
– 获政府机构认证的马来、中华和印度传统医疗
– 生育医疗费用
 
· 专业人士会费
– 需与公司的业务相关
 
· 度假旅费津贴
– 国内：限一年三次
– 国外：仅限一次，少于RM3K
 
· 保险费用津贴
– 外籍员工保险，团体意外保险等
 
· 赠送公司所提供的服务
– 可获得全额的税务豁免

打个比方，假设公司一年里给员工A以下福利：

假设公司一年里给员工A以下福利如下：

• 业务相关交通津贴 RM6,000
• 伙食津贴 RM3,600
• 牙医福利 RM800
• 育儿津贴 RM2,400
• 专业人士会费 RM1,000
• 长期服务奖 RM2,000
• 赠送手机 RM6,000
• 国内旅游交通费 RM1,000
• 赠送自己生意的产品 RM1,000