FMM Webinar on Taxation of Foreign Workers - Employer's Compliance Guide
INTRODUCTION
Tax Treatment on Foreign Workers is a significant issue since it involves tax compliance. The Inland Revenue Board (IRB) recently clarified that:
- All non-residents, whether expatriates or foreign workers, are liable to pay tax.
- Concession to use the Monthly Tax Deduction (MTD) Schedule for residents on foreign workers is subject to the worker achieving resident status.
- An employer’s responsibilities include notifying IRB of new workers and cease of employment, making monthly tax deductions for workers with tax liability, obtaining tax clearance prior to workers leaving the company and country etc.
OBJECTIVES
The objective of this webinar is to equip employers and HR practitioners with a clear understanding of the Inland Revenue Board’s (IRB) requirements and compliance obligations on the taxation of foreign workers. Participants will gain insights into the latest clarifications on tax
treatment for non-residents, the proper application of the Monthly Tax Deduction (MTD) schedule, and employer responsibilities such as tax notification, monthly deductions, and tax clearance procedures. This session aims to enhance compliance, reduce risks of penalties, and support effective management of foreign worker–related taxation matters.
SPEAKER PROFILE
MS. YONG MEI SIM has more than 30 years experience with the Inland Revenue Board (IRB) Malaysia and was formerly its Principal Assistant Director and Field Audit Manager for the corporate sector. Ms Yong holds a
Honours Degree in Social Science majoring in Economics from the Universiti Sains Malaysia and a Masters Degree in Taxation from the Golden Gate University in San Francisco, USA.