TAXATION AND STATUTORY CONTRIBUTIONS FOR FOREIGN WORKERS & EXPATRIATES

20 Oct, 2026, Concorde Hotel Kuala Lumpur

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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.

Venue Details

Concorde Hotel Kuala Lumpur
2 Jalan Sultan Ismail, 50250 Kuala Lumpur, Malaysia,

https://kualalumpur.concorde hotelsresorts.com/



Phone : 03 2144 2200

Contact us

Juliany,

Office: 03 2283 6109

Mobile: +60 122281247

juliany@ipa.com.my

Phoebe,

Office: 03 2283 6100

Mobile: +60 193637822

phoebe@ipa.com.my

Bee Teng,

Office: 03 2282 6112

Mobile: +60 172566121

beeteng@ipa.com.my

FOR CUSTOMISED IN-HOUSE TRAINING

Jane,

Office: 03 2283 6101

Mobile: +60 129418251

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
  • Module 1: Overview of Malaysian Tax System
  • Module 2: Tax Residency Status & Tax Implications
  • Module 3: Taxation of Employment Income
  • Module 4: Expatriate Remuneration Packages & Benefits
  • Module 5: Individual Tax Filing Obligations
  • Module 6: Employer Tax Compliance & Reporting Requirements
  • Module 7: Statutory Contributions for Foreign Workers & Expatriates
OVERVIEW

The increasing mobility of global talent has created greater compliance responsibilities for Employers Managing Foreign Workers and Expatriates in Malaysia.

 

Employers must ensure proper handling of tax residency determination, employment income reporting, benefits taxation, payroll compliance, statutory contributions, and employer reporting obligations to avoid unnecessary tax risks, penalties, and audit exposure.

 

This practical course provides HR Professionals, Payroll Administrators, Finance Teams, and Business Owners with essential knowledge to effectively manage Foreign Employee Taxation and Statutory Requirements in Malaysia.

 

Through practical case studies, real-life payroll scenarios, and tax computation exercises, participants will develop the confidence to apply Malaysian tax rules accurately and strengthen their organisation’s compliance framework.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding the Malaysian Tax Framework applicable to foreign workers and expatriates.
  2. Determining Tax Residency Status under Section 7 of the Income Tax Act 1967.
  3. Identifying the differences between resident and non-resident tax treatment.
  4. Understanding the taxation of employment income, allowances, benefits-in-kind, and perquisites.
  5. Applying correct tax treatment for expatriate remuneration packages.
  6. Understanding Employer Obligations relating to PCB, EA Form, CP8D and Form E.
  7. Understanding EPF, SOCSO, and EIS requirements applicable to foreign employees.
  8. Identifying common payroll compliance risks and improve internal controls.
  9. Understanding Tax Equalisation and Employer-Borne Tax Arrangements.
WHO SHOULD ATTEND
  • HR Managers & HR Executives
  • Payroll Professionals & Administrators
  • Finance & Accounts Personnel
  • Tax & Compliance Officers
  • Business Owners & Entrepreneurs
  • Professionals managing expatriates and foreign employees
  • Anyone responsible for employment tax and statutory compliance
METHODOLOGY

The course adopts an interactive and practical learning approach through:

  • Interactive Lectures
  • Real-Life Case Studies
  • Group Discussions
  • Practical Tax Computation Exercises
  • Payroll Compliance Scenarios
  • Q&A and Knowledge Sharing Sessions
  • Business-Driven Action Learning
COURSE CONTENT
9:00

MODULE 1: OVERVIEW OF MALAYSIAN TAX SYSTEM

Topics Covered:

  • Introduction to Malaysian taxation framework
  • Income Tax Act 1967 overview
  • Scope of charge
  • Basis period and Year of Assessment
  • Personal tax obligations of foreign individuals working in Malaysia
  • Overview of employer responsibilities
 

MODULE 2: TAX RESIDENCY STATUS & TAX IMPLICATIONS

Topics Covered:

  • Section 7 Income Tax Act 1967
  • Resident and non-resident taxpayer status
  • The 182-day residency rule
  • Temporary absence provisions
  • Overseas business trips and assignments
  • Tax implications arising from residency status
  • Common expatriate residency issues
10.45

MODULE 3: TAXATION OF EMPLOYMENT INCOME

Topics Covered:

  • Definition of employment income
  • Section 13(1) Income Tax Act 1967
  • Salary, wages and bonuses
  • Allowances and reimbursements
  • Incentives and overtime payments
  • Perquisites
  • Benefits-in-Kind (BIK)
  • Living Accommodation Benefit (LAB)
  • Tax-exempt employment income
  • Relevant LHDN Public Rulings
 

MODULE 4: EXPATRIATE REMUNERATION PACKAGES & BENEFITS

Topics Covered:

  • Housing benefits and accommodation
  • Company-provided facilities
  • Perquisites and taxable benefits
  • Employer-borne tax arrangements
  • Gratuity payments
  • Compensation for loss of employment
  • Employee Share Option Scheme (ESOS)
  • Relocation benefits
  • Education assistance
  • Travel benefits
  • Retirement fund refunds
  • Tax equalisation policies
  • Hypotax arrangements
12.00

MODULE 5: INDIVIDUAL TAX FILING OBLIGATIONS

Topics Covered:

  • Malaysian individual tax rates
  • Tax reliefs and rebates
  • Tax treatment for foreign individuals
  • Form BE, Form M and relevant tax forms
  • e-Filing process
  • Tax payment deadlines
  • Tax refund procedures
  • Common filing mistakes
1:00 Lunch
2:00

MODULE 6: EMPLOYER TAX COMPLIANCE & REPORTING REQUIREMENTS

Topics Covered:

  • Employer responsibilities under Malaysian tax law
  • Monthly Tax Deduction (PCB) obligations
  • EA Form preparation
  • CP8D submission requirements
  • Form E employer reporting
  • Employee tax clearance obligations

- CP21

- CP22A

- CP22B

  • Record keeping requirements
  • LHDN tax audit readiness
  • Common employer compliance issues
  • Penalties and corrective actions
3:45

MODULE 7: STATUTORY CONTRIBUTIONS FOR FOREIGN WORKERS & EXPATRIATES

Employees Provident Fund (EPF)

  • Applicability of EPF contributions
  • Mandatory and voluntary contributions
  • Contribution requirements
  • Employer responsibilities
 

Social Security Organisation (SOCSO)

  • SOCSO coverage requirements
  • Employment Injury Scheme
  • Foreign worker coverage
  • Employer obligations and compliance requirements
 

Employment Insurance System (EIS)

  • Applicability
  • Exemptions
  • Employer responsibilities
5:00 End of Course