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Employment of Inmate and Ex-Inmate of Henry Gurney School and Institutions under the SWD

Updated: Jul 15, 2023

Update: The Ismail Sabri Government Budget is no longer applicable. Malaysia's national budget for 2023 was re-tabled again in February 2023.

To Download Revised Budget 2023 Speech and some other related publications -

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.


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 non-government care centres registered under the Social Welfare Department (SWD).

Effective Date

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

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