Employer's Responsibilities in Managing Immigration and Expatriate Tax Compliance in Malaysia

Introduction

Managing expatriate tax and immigration in Malaysia can be a complex process that demands meticulous attention to local laws and regulations. With Malaysia's ongoing ability to attract foreign investment, companies are progressively considering relocating their employees to the country. Therefore, it is imperative to grasp the tax and immigration requirements for expatriates.

This training course is specifically designed for employers who have expatriates working in Malaysia. Its primary objective is to provide employers with a comprehensive understanding of the Malaysian tax and immigration systems, as well as their responsibilities in managing expatriate tax and immigration compliance. The course aims to help employers identify and mitigate the risks associated with non-compliance.

All applications for work permits in Malaysia must be sponsored by a legal entity such as a locally incorporated company, branch office, representative office, or regional office. Therefore, employers are required to sponsor their employees who will be working in Malaysia for short-term or long-term assignments with the appropriate type of work permit.

Once the expatriates are working in Malaysia, the employers who sponsor their work permits are responsible for complying with Malaysian tax laws.

By the end of the training course, participants will possess a clear understanding of their legal obligations as employers in Malaysia, along with the best practices for effectively managing expatriate tax and immigration compliance. They will be equipped with the knowledge to navigate the complexities of the Malaysian tax and immigration system, mitigate risks, and ensure compliance with all applicable laws and regulations. 

Topics to be covered

1. Immigration: Expatriate Services Division (ESD)
   • Latest Regulatory Updates: Explore recent changes and improvements in the work permit application process for expatriate employees. 
   • Key Highlights: Process, procedure and requirements for company registration and work permits applications (i.e. Employment Pass (EP) and Professional Visit Pass (PVP)). 
   • Approval and Compliance: Xpats Gateway, Department of Labour Peninsular Malaysia (JTK) approval for hiring expatriates and MYFutureJob requirements. 
   • 1:3 Internship Policy.
2. Employer-Employee Tax Considerations for Hiring Expatriates
   • Employer & Employee Responsibilities: Expatriate Tax Compliance Cycle
   • Malaysian Tax Residence Rules & Implications.
   • Income Tax Considerations for Different Work Permits (i.e., EP and PVP).
   • Tax exemptions available.
   • Practical Issues & Employer Tips for Managing Expatriates
   • Penalties and Offences for Non-Compliance.

Fee Structure

• Individual Rate:  RM1,300/pax
• Group Rate: RM1,100/pax (for 3 pax and above)