Under a new measure announced in Budget 2027, employers seeking a tax deduction for salary payments will need to ensure that the payments can be traced.

Payments made by bank transfer, e-wallet or cheque leave a record that can be used to support a deduction claim. Cash payments, by contrast, may not meet the proposed traceability requirement because they do not provide the same visible payment trail.

Micro, small and medium-sized enterprise (MSME) employers are exempt from the measure.

The requirement is stated to take effect from Year of Assessment (YA) 2028, giving employers time to establish cashless salary payment processes.

In short: For salary payments to support a tax deduction under the new measure, employers will need to keep a clear payment trail.

Budget 2027：薪资扣税拟要求付款留有记录

根据《2027年财政预算案》公布的新措施，雇主若要就薪资支出申请税务扣除，须确保付款过程可追溯。

通过银行转账、电子钱包或支票付款，会留下记录，可用于支持扣税申请。相比之下，现金付款无法提供同样清晰的付款记录，因此可能不符合拟议的可追溯要求。

微型、小型及中型企业（MSME）雇主获豁免适用这项措施。

该要求据称将从2028课税年度（YA）起生效，雇主尚有时间建立无现金支付薪资的流程。

简单来说：根据这项新措施，雇主若要以薪资支出申请税务扣除，就需要保留清晰的付款记录。