就业收入【Employment Income】篇 - 1: 什么是就业

S 2, ITA 1967 - Employment is an arrangement made for the performance of personal services by an individual.

There must be an employer and an employee and the relationship between the two must be one of the master and servant.

Section 13(1) lays down the general rules as to what constitutes employment income. This income includes:

(A) any wages, salary, remuneration, leave pay, fee, commission, bonus, gratuity, perquisite or allowance (whether in money or otherwise) in respect of having or exercising the employment

(B) an amount equal to the value of the use or enjoyment by the employee of any benefit or amenity (not being a benefit or amenity convertible into money) provided for the employee by or on behalf of his employer excluding:

(i) a benefit or amenity consisting of medical or dental treatment

(ii) a benefit or amenity consisting of:

(a) leave passages for travel within Malaysia not exceeding three times in any calendar year, or

(b) one leave passages for travel between and any place outside Malaysia in any calendar year limited to a maximum of RM3,000

Provided that the benefit or amenity enjoyed under this subparagraph is confined only to the employee and members of his immediate family

(iii) a benefit or amenity used by the employee solely in connection with the performance of his duties, and

(iv) a benefit or amenity falling under paragraph (c)

(C) an amount in respect of the use or enjoyment by the employee of living accommodation in Malaysia (including living accommodation in premises occupied by his employer) provided for the employee by or on behalf of the employer rent free or otherwise

(D) so much of any amount (other than a pension, annuity or periodical payment falling under s 4(e) received by the employee, whether before or after his employment ceases, from a pension or provident fund, scheme or society not approved for the purpose of this Act as would not have been so received if his employer had not made contributions in respect of the employee to the fund, scheme or society or its trustees, and

(E) any amount received by the employee, whether before or after his employment ceases, by way of compensation for loss of the employment, including any amount in respect of:

(i) a covenant entered into by the employee restricting his right after leaving the employment to engage in employment of a similar kind, or

(ii) any agreement or arrangement having the like effect.