Unlocking HR Tax Strategies: From Benefit in Kind to PCB Calculation and Tax-Exempted Allowances
Malaysian Export Academy (HRD Corp Registered Training Provider) Presents
Programme No.: 10001490830
| 9.00 am – 5.00 pm | ZOOM Online Platform
[HRD Corp Claimable Course]
MEXA’s Virtual Course – 7 Hours of Interactive Online Session
Introduction
Managing employee taxation is a critical responsibility for HR, payroll, and finance teams. Errors in tax treatment, PCB calculations, or declaration of benefits can lead to penalties, compliance risks, and employee dissatisfaction.
This virtual training equips HR professionals with practical knowledge to navigate HR tax implications, understand Benefit in Kind (BIK), perquisites, tax-exempt allowances, and apply PCB calculations accurately — while remaining fully compliant with Malaysian tax regulations.
Training Objectives
- Equip participants with essential knowledge on HR tax implications and compliance requirements.
- Guide HR professionals on PCB calculations, tax-exempt allowances, and employee benefits.
- Provide strategic insights to optimize employee tax benefits while maintaining compliance.
Training Outcomes
By the end of this training, participants will be able to:
- Determine correct tax treatments based on employee resident status and tax-exempt income.
- Apply PCB calculations accurately, including perquisites, Benefit in Kind (BIK), and allowances.
- Use forms TP1, TP3, and CP22 effectively for HR tax operations.
- Ensure HR tax compliance and avoid penalties arising from incorrect declarations.
Who Should Attend
- Payroll Specialists
- HR Managers and Executives
- Finance Managers
Methodology
Remote online learning featuring interactive lectures, practical exercises, discussions, and feedback sessions.
Pre-Requisite
- Stable internet / Wi-Fi connection
- PC or laptop with good audio and visual capability
- Access to ZOOM virtual platform
Course Content
- Module 1: Resident Status of Staff
- Determining employee resident status
- Tax implications based on residency
- Module 2: Understanding Perquisites
- Definition of perquisites
- Impact on taxable income with examples
- Module 3: Benefit in Kind (BIK)
- What qualifies as BIK
- Tax implications of BIK
- Module 4: Tax-Exempt Income
- Types of tax-exempt income
- Conditions for exemption
- Module 5: Benefits Not Entitled by Directors with Shareholding
- Understanding non-eligible tax-free benefits
- Module 6: Forms TP1 and TP3
- Overview and application of TP1 and TP3 forms
- Module 7: Using the PCB Calculator
- Hands-on PCB calculation practice
- Module 8: Tax Reliefs to Reduce Tax Payable
- Overview of available tax reliefs
- Application to reduce taxable income
- Module 9: Tax Clearance for Staff (Form CP22)
- Procedures and requirements for CP22 submission
- Module 10: HR Responsibilities During Staff Onboarding
- Key tax-related steps during onboarding
- Module 11: Implications of Incorrect PCB Declaration
- Consequences of incorrect PCB declarations
- Corrective measures and best practices
Trainer’s Profile
Ng Geet Ein (Angie)
- Licensed Tax Agent – Income Tax Act 1967 (S153(3))
- Member – Chartered Tax Institute of Malaysia (CTIM)
- Member – Malaysian Institute of Accountants (MIA)
- Member – Association of Chartered Certified Accountants (ACCA)
- Member – ASEAN Chartered Professional Accountant (ASEAN CPA)
- HRD Corp Approved Trainer
Angie Ng is a tax professional with over 15 years of experience in tax and accounting and currently serves as Tax Director at AdrianYeo Tax KL Sdn Bhd. She specializes in individual and corporate tax, withholding tax, tax incentives, and tax audits & investigations.
Known for her ability to simplify complex tax matters, Angie delivers practical, actionable insights to help organizations stay compliant while optimizing tax strategies.
Certificate of Participation
Participants will receive a Digital Certificate of Participation upon completing the course successfully.
Participation Fee
RM972.00 per person
Inclusive of course notes, digital certificate of participation, and 8% SST.
HRD Corp Claimable Course (subject to approval).