Tag: Flexible Work Arrangements

  • The Employment (Amendment) Bill 2021 | 2021年劳工(修正)法案

    The Employment (Amendment) Bill 2021 | 2021年劳工(修正)法案

    The Employment (Amendment) Bill 2021 (2021年劳工(修正)法案) – PDF

    94.-The-Employment-Amendment-Bill-2021-2021年劳工修正法案-Download

    1. Do you know:

    👉 Malaysia’s Employment Act 1955 (“the EA”) is now undergoing extensive revisions in Parliament.

    👉 On October 25, 2021, the Employment (Amendment) Bill 2021 (“the Bill”) was introduced for the first time.

    👉 would be tabled for the second reading in the meeting to be held between Dec 14 and 16]

    2. Let us briefly set out the key changes that employers should take note of:

    FB Live – https://www.facebook.com/102267244519542/posts/647366293342965/?d=n

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    1. 你们是否知道:

    👉 2021年10月25日，国会通过了《2021年就业(修正)法案》第一读？

    👉 并将在12月14-16日，提交第二读

    2. 究竟在1955年劳工法上，政府会有些什么样的修订呢？

    FB 直播分享 – https://www.facebook.com/102267244519542/posts/647366293342965/?d=n

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  • Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements) Rules2021

    Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements) Rules2021

    In determining the adjusted income of that qualifying person from his business in that year of assessment, a deduction shall be allowed for expenses incurred by that qualifying person in the basis period for the implementation of flexible work arrangements in relation to consultation fee, cost of capacity development, cost of software, and software subscription.

    63.-Income-Tax-Deduction-for-the-Costs-of-Implementation-of-Flexible-Work-Arrangements-Rules-2021Download

    P.U. (A) 377 (2021) – Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements) Rules 2021 – 4 October 2021

    63-P.U.-A-377-2021Download

    1. Double Tax Deduction of up to RM500k for expenses incurred for flexible working arrangements

    2. Related fees include:-

    ✅ Consulting fee

    ✅ Cost of capacity development

    ✅ Cost of software, and

    ✅ Software subscription

    3. For the Cost of Capacity Development, in turn, includes

    ✅ Training course or program fees

    ✅ Internal trainer fees

    ✅ Cost of training materials

    ✅ Cost of renting training space 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

    1. 弹性工作安排所产生的费用，享有高达 RM 500千的双重扣税

    2. 相关费用包括：

    ✅ 咨询费 [consultation fee]

    ✅ 能力发展的费用 [cost of capacity development]

    ✅ 软件的费用 [cost of software]，以及

    ✅ 软件签订 [software subscription]

    3. 而能力发展的费用 [cost of capacity development]，又包括： ✅ 培训课程或方案费 ✅ 内部培训师费 ✅ 培训材料费 ✅ 租用培训场地的费用

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