Pay-As-You-Earn (PAYE) Scheme

How Should Employers Deduct Monthly Tax Deduction (MTD) As Final Tax For Employees?

Location: Webinar
Start Date:

05/08/2021 09:00

End Date:

05/08/2021 13:00


How accurate are your Monthly Tax Deduction (“MTD”) computations? Can your employees rely on the MTD computed and elect not to file income tax returns pursuant to subsection 77C(1) of the Malaysian Income Tax Act, 1967 (“MITA”)?

The process of computing MTD may be considered as trivial and routine for the Human Resource (“HR”) or payroll personnel. However, are you aware that if an employer is selected for an employer’s audit and if the Malaysian Inland Revenue Board (MIRB) discovers that the MTD has been incorrectly computed, the employer may face a compound under section 124 of the MITA? 

This course aims to provide guidance to employers in computing the MTD for the employees. We will guide you in detail by sharing some simulations of the MTD calculations and the common mistakes made by employers in determining the remuneration items that are subject to MTD. It will also emphasize on the tax treatment on the final tax based on the practice note that the MIRB recently issued. 

Learning Objectives

  • To enhance the knowledge of the MTD operational guidelines and the updates in relation to MTD pursuant to the Income Tax  (Deduction from Remuneration) Rules 1994.
  • To provide a better understanding of the tax treatment on the final tax that will subsequently encourage employees to elect MTD as the final tax.
  • To highlight the common mistakes and practical issues in relation to MTD calculations especially for foreign workers and expatriates.
  • To provide awareness to the employers on the penalties and offences of non-compliance of MTD.
Fee Structure
  • Individual rate : RM200nett / pax
  • Group rate: RM150nett / pax (3 or more participants)
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Webinar: Pay-As-You-Earn (PAYE) Scheme
5 August 2021 | Thursday | 9.00am - 1.00pm
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Topics Covered

  • Overview of the Pay-As-You-Earn (PAYE) scheme.
  • Operational Guidelines on the MTD rules.
  • Latest practice note issued by the MIRB – Tax treatment on final tax.
  • Common mistakes / pitfalls for MTD – Locals, foreign workers and expatriates.
  • Penalties and offences for non-compliance.

Our Speakers

Our team of professionals are ready to assist and guide you on all aspects of your Global Mobility needs.
Monaliza Mohd Ali
Associate Director
Location: Kuala Lumpur
Shalina Jaafar
Location: Kuala Lumpur