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Employment of Senior Citizens, Ex-Convicts, Parolees, Supervised Persons and Ex-Drug Dependants

Updated: Nov 9, 2022

To Download Budget 2023 Speech and some other related publications - https://t.me/YourAuditor/3276

Current Position

An employer is allowed a further deduction on remuneration paid to the following categories of employees:

  • a senior citizen who shall be 60 years and above

  • an ex-convict

  • a parolee

  • a supervised person, or

  • an ex-drug dependant.

To qualify for further deduction, the following conditions apply:

  • the employee is employed on a full-time basis;

  • the monthly remuneration does not exceed RM4,000

  • the employer and employee are not the same person

  • the employer is not —

  • a spouse

  • a parent (including a step-parent or parent-in-law)

  • a child (including a step-child or adopted child)

  • a brother or sister (including step-brother or step-sister), or

  • a grandparent or a grandchild (including a step-grandparent or a step-child), and

  • the employer must produce a written confirmation from the Malaysian Prison Department or the National Anti-Drugs Agency in the case of an ex-drug dependant.

The tax incentive is given until year of assessment 2025.

Proposal

In line with Malaysia's Sustainable Development Goals (SDG) 2030 which aimed to provide suitable job opportunities without neglecting certain group, it is proposed the scope of tax incentive be expanded to include remuneration paid to inmate and ex-inmate of:

  • Henry Gurney School under Malaysian Prison Department,

  • Protection and Rehabilitation Institution; and

  • Registered Care Centres under the Social Welfare Department.

Effective Date

From the year of assessment 2023 until the year of assessment 2025.



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