Payroll & Taxation Essentials for HR and Payroll Professionals

24-25 Nov, 2025, CONCORDE HOTEL KUALA LUMPUR

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COURSE LEADER 1

Thilles Selvaraja is a distinguished Tax Professional with extensive expertise in Direct Taxation. As a
Direct Tax Specialist and Chartered Tax Specialist (CTP), she possesses in-depth knowledge of tax regulations, compliance, and strategic tax planning.

 

She is also a licensed Tax Agent under subsection 153(1), authorized to provide tax-related services in full compliance with regulatory standards. Committed to continuous professional development, Thilles is an HRD Corp Accredited Trainer, empowering individuals and businesses with essential tax and financial knowledge through structured training programs.

 

Qualifications & Accreditations
• Chartered Tax Institute of Malaysia (CTIM) Certification
Certified member of CTIM, demonstrating advanced expertise in Malaysian tax laws and regulations.
• Chartered Certified Tax Practitioner (CTP)
Accredited Chartered Certified Tax Practitioner,
showcasing proficiency in global tax practices and compliance.
• HRD Corp Accredited Certified Trainer
Recognized by the Human Resources Development Fund (HRDF) as a certified trainer, committed to
delivering high-quality training programs.
• Direct Tax Specialist
Extensive expertise in corporate taxation, international taxation, and compliance with local and global tax regulations.
• Malaysian Institute of Chartered Secretaries and Administrators (MAICSA)
Associate Affiliate member of MAICSA.

 

Thilles holds a BA (Hons) in Accounting and Finance and an MBA in Finance (General) from the
University of Southern Queensland (2013).

 

With a career spanning both corporate and independent practice, she has worked as a Tax Senior in
various local tax firms and a multinational oil & gas corporation before establishing her own firm. She specializes in tax preparation, advisory services, and financial accounting, providing tailored tax
solutions that simplify tax management and planning for businesses.

 

Renowned for her ability to break down complex tax concepts into clear, easy-to-understand insights, Thilles has earned strong endorsements from business owners and professionals alike. Her strategic approach to tax solutions has helped numerous businesses streamline their tax processes with
confidence.

 

COURSE LEADER 2

KAVITHA GUNA SEGARAN
Bachelor of Jurisprudens (Hons) Malaya, CLP Advocate & Solicitor, High Court of Malaya 2001

 

Kavitha is a qualified lawyer with 19 years of experience. She is the founding partner of a legal firm based in Kuala Lumpur. She is certified trainer under the Human Resources Development Fund (“HRDF’).

 

She specializes in the area of Employment and Industrial Relations. Kavitha has much
experience in handling both local and foreign employees as well employees’ trade union of
various industrial sectors on a wide range of both individual and collective disputes including statutory employment rights and obligations, employee performance, disciplinary action, union recognition issues, collective bargaining, non-compliance of collective agreements and
dismissals.

 

Kavitha represents her clients in disputes before the Labour Court, Industrial Court as well as the High Court and Court of Appeal with cases won duly reported in the Industrial Law Reports and
Current Law Journals.

 

Her significant experience includes:-
Advising corporate organizations on dispute settlements, corporate reorganising exercise such as retrenchments schemes and voluntary retrenchment schemes, conducting domestic inquiry proceedings and rendering advice on general misconduct issues.
Appointed by a national trade union to resolve union recognition issues.

 

Kavitha is able to provide insightful and practical advice and strategies for corporate
organizations on disputes in the arena of employer-employee relationships.

 

At the same, time she has a passion to train and share her knowledge and insights in respect of the area of Employment Law & Industrial Relations.

Venue Details

CONCORDE HOTEL KUALA LUMPUR
2 Jalan Sultan Ismail, 50250 Kuala Lumpur, Malaysia,
Phone : 03 2144 2200

https://kualalumpur.concorde hotelsresorts.com/

Contact us

Juliany,
03 2283 6109
juliany@ipa.com.my

Phoebe,
03 2283 6100
phoebe@ipa.com.my 

FOR CUSTOMISED IN-HOUSE TRAINING
Jane,
03 2283 6101
Jane@ipa.com.my

ADDRESS 
A-28-5, 28th Floor, Menara UOA Bangsar, 
No.5, Jalan Bangsar Utama 1, 
59000 Kuala Lumpur
www.ipa.com.my

FOCUSING ON

PART A

  • Module 1: Remuneration Employment EA
  • Module 2: EA Mistake Common Pitfalls and Troubleshooting
  • Module 3: Tax Residence & Relevant Acts Affecting Payroll
  • Module 4: Benefits in Kind (BIK) and Perquisites
  • Module 5: Employer-Paid Tax & Year-End Responsibilities
  • Module 6: Understanding PCB/MTD-Plus System

PART B

  • Module 1: Leave of Absence & Employee Departures
  • Module 2: Employee Leaving the Company
  • Module 3: Relevant Acts Affecting Payroll
  • Module 4: Practical Case Studies and Q&A
OBJECTIVES
This course is designed to equip HR and Payroll Professionals with the core knowledge, practical skills, and regulatory awareness needed to manage payroll processes accurately and in compliance with Malaysian Labour and Tax Laws.
AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding statutory obligations under Malaysian labour law and the Income Tax Act 1967.
  2. Processing payroll accurately, including calculation of gross pay, deductions, and net pay.
  3. Applying tax rules for employment income, benefits-in-kind, perquisites, and allowances.
  4. Completing year-end tax forms (EA, Form E) and ensuring compliance with LHDN requirements.
  5. Avoiding common payroll and tax mistakes that could result in penalties.
WHO SHOULD ATTEND
The course is designed for
• HR Managers & Executives
• Payroll Managers & Executives
• C&B Managers & Executives
• Finance Managers & Executives
METHODOLOGY
  • Interactive Lectures
  • Practical Case Studies
  • Practical Exercises
  • Group Discussions
  • Q & A
DAY 1
9:00

MODULE 1: REMUNERATION EMPLOYMENT EA

Field-by-Field Walkthrough of the EA Form -
A detailed review of each section in the EA Form
to ensure accurate data entry:

  • Part A – Remuneration from Employment
    - A1: Gross salary, wages
    - A2: Fees, commission, bonus, incentive, allowance
    - A3: Benefits-in-kind (BIK)
    - A4: Value of living accommodation
    - A5: Gratuity
    - A6: Compensation for loss of employment
  • Part D – Tax Deductions
  • D1: Monthly Tax Deduction (MTD/PCB)
  • Part E – Statutory Contributions
  • Confirmation of employer’s contributions
  • Part F – Employment Details
    Employment period and status (resigned, transferred, etc.)


10.45

MODULE 2: EA MISTAKES - COMMON PITFALLS AND TROUBLESHOOTING

Addressing frequent employer mistakes and how to avoid them:

  • Overstating or understating bonuses or allowances
  • Misreporting tax-exempt benefits (e.g., meal or parking allowances)
  • Failing to include prior employment data when employee joined mid-year
  • Reporting double entries or wrong figures due to payroll system error
  • Incorrect BIK valuation due to lack of documentation
  • Mismatch in MTD deducted vs. payroll system report
12.00

MODULE 3: TAX RESIDENCE & RELEVANT ACTS AFFECTING PAYROLL

  • Understanding the difference between resident and non-resident tax status
  • Criteria for determining tax residency in Malaysia
  • Benefits of tax residency and how it impacts an employee’s tax obligations
  • Case studies involving complex tax residence situations (e.g., expatriates, frequent travellers)
1:00 Lunch
2:00

MODULE 4: BENEFITS IN KIND (BIK) AND PERQUISITES

  • BIK & Other Income Tax Public Rulings
  • Introduction to Benefits in Kind and their implications for payroll
  • Key Public Rulings on BIK taxation
  • Taxable and non-taxable BIK components
  • Examples and Exercises on Difference Between Benefits-in-Kind & Perquisites
  • Practical exercises distinguishing BIK from perquisites
  • Case studies on how different benefits are taxed under Malaysian tax law
  • Concept of Tax-free Payment Items as Part of Monthly Income
  • Identifying items that are tax-free and how to treat them in payroll
  • Common examples of tax-free benefits and allowances
  • Public Rulings Affecting Employee Payroll
  • Review of key public rulings and their direct impact on payroll processing
 

MODULE 5: EMPLOYER-PAID TAX & YEAR-END RESPONSIBILITIES

  • Register an employer’s number E
  • Form E- together with the C.P.8D
  • Statement of remuneration (Form EA / EC)
  • Statement of monetary and non-monetary incentive payment (Form CP58)
  • Form CP22, Form CP22A, Form CP22B, Form CP21, TP1 and TP3
3:45

MODULE 6: UNDERSTANDING PCB/MTD-PLUS SYSTEM

  • Components in PCB Formula
    - Detailed breakdown of the PCB (Potongan Cukai Berjadual) formula
    - Factors affecting the PCB rate: income, allowances, exemptions
    - Step-by-step guide on how to compute PCB
  • Understanding Normal and Additional Wages
    - Differentiating between regular wages
    and additional income such as overtime,
    bonuses, and commissions
    - How to compute and treat additional wages in the context of PCB
  • Type of Remuneration Subject to PCB
  • Type of Remuneration NOT Subject for PCB
5:00 End of Day 1
DAY 2
9:00

MODULE 1: LEAVE OF ABSENCE & EMPLOYEE DEPARTURES

  • Calculating Leave of Absence
    - Understanding different types of leave paid, unpaid, sick leave, and long-term absence
    - How to calculate and manage different types of leave in payroll systems
    - Practical exercises on calculating leave balances and adjustments
  • More Examples of Unpaid Leave / Long Term Absence / Notice Period
    - Handling scenarios where employees take unpaid leave or long-term absences
    (e.g., medical, family emergencies)
    - Difference between paid/unpaid leave and its impact on payroll
    - Correctly calculating final pay when an employee leaves during a notice period
  • Other Leave Matters
    - Annual leave carry-forward policies
    - Leave encashment upon termination or resignation
    - Special leave (maternity/paternity, marriage leave, etc.)

10.45

MODULE 2: EMPLOYEE LEAVING THE COMPANY

  • Types of Employee Departures
    - Normal Resignation: Legal considerations, final settlement, and documentation
    - Retrenchment: Legal obligations and financial considerations, including
    severance pay
    - Retirement: Calculating final settlement and retirement benefits.
    - Secondment: Handling temporary assignments, payroll adjustments, and documentation
1:00 Lunch
2:00

MODULE 3: RELEVANT ACTS AFFECTING PAYROLL

  • Sections of Relevant Acts Affecting Payroll
    - Employment Act 1955 (Act 265):
    Key components of employment
    contracts and employer obligations
  • Definition of overtime work and payment entitlements
  • Legal requirements for overtime pay calculations
    - Employment (Part-Time Employees) Regulations 2010: Distinguishing
    part-time, casual, and full-time workers
  • Handling payroll for part-time employees
    - Children & Young Persons (Employment) Act 1966 (Act 350): Protecting minors in the workplace and ensuring compliance with age restrictions
  • Payroll considerations for young workers
    - Minimum Wages Order: Key principles and legal requirements surrounding
    minimum wage rates
  • Practical scenarios on how to manage minimum wage calculations for employees
    - Employees Provident Fund Act 1991 (EPF): Compliance with EPF wage definitions
  • How to ensure EPF deductions and contributions are correctly made
    - Social Security Act (SOCSO) 1969: Coverage of foreign workers under SOCSO
  • Ensuring compliance for expatriates and foreign workers
  • Reporting and making contributions for foreign workers
    - Employment Insurance Scheme (EIS) 2018: Understanding EIS coverage and exemptions
  • Overview of employee and employer contributions under EIS
  • Calculating EIS contributions and managing claims
3:45

MODULE 4: PRACTICAL CASE STUDIES AND Q&A

  • Practical Case Studies
    - Walkthrough of real-life payroll case studies
    - Discussion on how to handle complex payroll scenarios (e.g., esignation
    during medical leave, secondment arrangements)
    - Analysing common payroll errors and how to avoid them
  • Open Q&A Session
    - Addressing specific questions from participants
    - Clarifying any doubts regarding payroll processing, and employee-related
    legislation
5:00 End of Course