Mastering Employment Income, PCB & Employer Obligations Before IRB Comes Knocking

31 Mar, 2026, Remote Online Training - Public

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Ms. YONG MEI SIM has over 35 years in Inland Revenue Board of Malaysia (“IRB”) and last held the position as Principal Assistant Director of Penang. She had served with the Payroll Taxes Unit, Field Audit and Desk Audit Unit and actively assisted IRBM’s Federal Councils in handling tax litigation cases.

 

Ms. Yong holds a Master’s Degree in Taxation from the Golden Gate University, U.S.A.

 

Ms. Yong speaks extensively nationwide, sharing her valuable experience and expertise on income tax, service tax and stamp duty updates and other relevant taxation matters.

Venue Details

Remote Online Training - Public

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
  • Payroll Reality Check: Why Employers Get Audited
  • Employee vs Contractor vs Director
  • Employment Income: What Is Taxable (and What Isn’t)
  • Benefits-in-Kind & Living Accommodation
  • Employer Compliance Essentials
  • Termination, Gratuity & Compensation
  • IRB Audits, Compounds & Risk Management
  • Practical Case Studies & Interactive Q&A
OBJECTIVES

This practical course equips Employers, HR, Payroll and Finance Professionals with the knowledge and confidence to manage Employment Income Reporting, Payroll Tax Obligations and IRB Audits.

Participants will learn how to avoid common payroll mistakes, classify workers correctly, comply with statutory requirements, and defend against Employer Tax Audits, using real Malaysian cases and current regulatory updates.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Obtaining updates on recent Employment Tax Development based on recent tax issues.
  2. Gaining clear, practical clarity on what is taxable and what is not, so you can report employment income accurately and confidently without
    second-guessing.
  3. Preventing non-compliance that will lead to
    penalties being imposed by the Inland Revenue
    Board (IRB).
  4. Avoiding costly payroll mistakes by understanding the real reasons employers get audited and
    how small errors can escalate into penalties.
  5. Differentiating correctly between employees, contractors and directors, reducing
    misclassification risks and unexpected tax exposures.
  6. Mastering the proper treatment of Benefits-in-Kind and living accommodation, including valuation
    methods that often trigger IRB scrutiny.
  7. Strengthening your organisation’s PCB, MTD and statutory compliance, protecting both the
    employer and employees from future liabilities.
  8. Handling termination payments, gratuity and compensation with confidence by applying the
    correct tax exemptions and reporting rules.
  9. Being fully prepared for IRB audits, compounds and investigations, with practical risk-management
    strategies and audit defence tips.
  10. Applying real Malaysian case studies to your daily payroll and HR practices, turning theory into
    immediately usable solutions.
  11. Learning directly from a former IRB Principal
    Assistant Director, gaining insider insights
    into enforcement trends and compliance expectations.
  12. Returning to work with greater confidence, reduced compliance risk and stronger audit readiness,
    ensuring peace of mind before IRB comes knocking.
WHO SHOULD ATTEND
  • HR & Employment Managers
  • Payroll Specialists & Assistants
  • Compensation & Benefits Specialists
  • Finance Managers & Executives
  • HR Executives & Assistants
  • Managers
  • Executives
  • Team Leaders
METHODOLOGY
A highly interactive learning session with trainer/speaker-led facilitation, live Q&As, quick polls/surveys, self-assessment quizzes and participant’s feedback on learning outcome achievement.
COURSE CONTENT
9:00

PAYROLL REALITY CHECK: WHY EMPLOYERS GET AUDITED

  • How “small payroll errors” escalate into penalties and audits
  • IRB focus areas, digitalisation and single employer file risks
  • Real-life payroll failure case study
 

EMPLOYEE VS CONTRACTOR VS DIRECTOR

  • Contract of service vs contract for service
  • Tax, PCB, EPF/SOCSO/EIS and e-Invoice implications
  • Directors, INEDs and misclassification risks
10.45

EMPLOYMENT INCOME: WHAT IS TAXABLE (AND WHAT ISN’T)

  • Scope of employment income under Section 13 ITA 1967
  • Salary, bonuses, perquisites and benefits
  • Grey areas: angpow, vouchers, prizes, buy- out of notice, employer-paid bills
 

BENEFITS-IN-KIND & LIVING ACCOMMODATION

  • Section 13(1)(a) vs 13(1)(b): why classification matters
  • Company cars, petrol, medical, optical & insurance benefits
  • Living accommodation rules for employees and directors
  • Common valuation and reporting mistakes
12.00

EMPLOYER COMPLIANCE ESSENTIALS

  • Form E, EA, CP22/CP21/CP22A, TP1–TP3 explained
  • PCB/MTD obligations and employer liability
  • Stamp duty on employment and service contracts
  • Record-keeping and audit readiness
 

TERMINATION, GRATUITY & COMPENSATION

  • Gratuity vs compensation for loss of employment
  • Tax exemptions and controlled company director’s rules
  • Wrongful dismissal & compensation in lieu of reinstatement
  • Leave encashment and final payroll reporting
1:00 Lunch
2:00

IRB AUDITS, COMPOUNDS & RISK MANAGEMENT

  • Latest employer audit approach and enforcement tools
  • e-Compounds and common employer offences
  • Practical audit defence tips and compliance checklist
3:45

PRACTICAL CASE STUDIES & INTERACTIVE Q&A

  • Real Malaysian payroll and employer audit scenarios
  • Discussion of participants’ practical issues
5:00 End of Course