30/01/2026
🇲🇾【Bonus改叫Angpow就不用报税?】
老板&HR最容易踩雷的一件事
🧧 红包 vs 💰 花红
名字不同 ≠ 税务不同
👉 LHDN 只看「本质」,不看名称
📌红包要不要进Form EA?
👉这笔钱是不是因为“工作”而给?
✅如果是因为:工作表现 / 业绩 / 职位 / 职责
📍结果一定是:
✅算员工收入
✅列入Form EA
✅扣PCB
✅缴EPF(雇主&员工)
🚫什么红包不用报?
只有当红包是👇
🎉纯节日心意(新年 / 开斋节等)
⏱️偶尔给、非固定
📊与业绩无关
📍才可以:
❌不算收入
❌不进Form EA
❌不扣PCB
❌不缴EPF
💰花红(Bonus)要扣EPF&PCB吗?
👉要,一定要。
📌因为花红 = 雇佣收入
✅EPF必须缴
✅PCB必须扣
📌重点总结
不管叫Bonus还是Angpow,只要是因为工作
给的,在LHDN眼里,都是「薪水的一部分」。
别纠结字眼,先看性质
✅报得对
✅不踩雷
✅不怕被查
⚠️免责声明 : 内容仅供参考,一切以官方最新资料为准。
🇲🇾 【Rename Bonus as “Angpow” = No Tax?】
One of the most common traps for employers & HR
🧧 Angpow vs 💰 Bonus
Different names ≠ different tax treatment
👉 LHDN looks at the substance, not the label
📌 Should Angpow be reported in Form EA?
Ask one key question:
👉 Is this payment given because of work?
✅ If it is given due to:
Work performance
Sales or targets
Position
Job responsibilities
📍 Then the tax treatment is clear:
✅ Treated as employment income
✅ Must be reported in Form EA
✅ PCB must be deducted
✅ EPF contributions are required (employer & employee)
🚫 When does Angpow NOT need to be reported?
Only if the Angpow is:
🎉 A genuine festive gift
(e.g. Chinese New Year, Hari Raya, Deepavali)
⏱️ Given occasionally, not on a fixed or regular basis
📊 Not linked to performance or work results
📍 In this case:
❌ Not considered employment income
❌ Not reported in Form EA
❌ No PCB deduction
❌ No EPF contribution
💰 Does Bonus need EPF & PCB deductions?
👉 Yes, absolutely.
📌 Because a Bonus is employment income:
✅ EPF contributions are mandatory
✅ PCB deduction is mandatory
📌 Key takeaway
No matter whether it is called Bonus or Angpow,
as long as it is given because of work,
👉 LHDN treats it as part of the employee’s salary.
Don’t focus on the wording — focus on the nature of the payment.
✅ Correct reporting
✅ Avoid mistakes
✅ Reduce audit risks
⚠️ Disclaimer: This content is for reference only. Please refer to the latest official information for confirmation.
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