6.5 Non-residents with income from the jurisdiction

Malaysia

Commentary

Broadly, a person is not resident in Malaysia if they stay less than 182 days in Malaysia in a year (1.1). Income derived from Malaysian source is subject to tax in Malaysia.

Income tax is charged on income of any person accruing in or derived from Malaysia or received in Malaysia

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3.8 Termination of employment

3.1 Employee stock options

9.2.2 Work permits

5.2 Employee registration

6.3 Inbound employees on assignment

9.5 Workers Compensation Act 2000

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

2.2.1 Assessable earnings for NSSF

5.1 Employer registration

8.2 Income tax non-compliance

1.4 Fringe benefits tax

Return of employees (ROE)

2.2.5 FONACOT withholding

3.6 Severance pay

3.1 Minimum wage and working hours

2.1.6 Record keeping

2.2.3 National Insurance contributions

6.1.2 Reciprocal agreements

6.2 Double tax relief

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Malaysia /6. Globally mobile employees / 6.5 Non-residents with income from the jurisdiction

6.5 Non-residents with income from the jurisdiction

Malaysia

3.8 Termination of employment

3.1 Employee stock options

9.2.2 Work permits

5.2 Employee registration

6.3 Inbound employees on assignment

9.5 Workers Compensation Act 2000

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

2.2.1 Assessable earnings for NSSF

5.1 Employer registration

8.2 Income tax non-compliance

1.4 Fringe benefits tax

Return of employees (ROE)

2.2.5 FONACOT withholding

3.6 Severance pay

3.1 Minimum wage and working hours

2.1.6 Record keeping

2.2.3 National Insurance contributions

6.1.2 Reciprocal agreements

6.2 Double tax relief

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)

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6.5 Non-residents with income from the jurisdiction

Malaysia

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