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📣 Budget 2027 财政预算案，跟你和你的生意有什么关系？Sean带你一起看懂 Budget 2027，从财案解读政策变化，分析对个人与企业的税务影响这场 3 小时中文线上分享会，带你：✅ 梳理财政预算案重点✅ 了解个人与企业相关的...
16/10/2026

📣 Budget 2027 财政预算案，跟你和你的生意有什么关系？

Sean带你一起看懂 Budget 2027，从财案解读政策变化，分析对个人与企业的税务影响

这场 3 小时中文线上分享会，带你：
✅ 梳理财政预算案重点
✅ 了解个人与企业相关的税务变化
✅ 分析政策对日常工作与生意的影响
✅ 找出接下来需要关注与准备的事项

掌握预算重点，提前规划下一步！

🎤 主讲人：Sean Lai
📅 日期：2026年10月22日（星期四）
🕙 时间：10:00AM – 1:00PM
💻 形式：线上直播｜中文讲解
💰 报名费：现在只需 RM10／人（原价 RM188）

🎁 首 100 位报名，可以免费获取
「2027年 Compliance Calendar & YA 2027 税务减免清单」

📲 Scan QR 或者点以下链接付款和报名！
https://link.msgsndr.com/sp/8d2502c98df

📌 YA 2027 个人税务减免清单来了！相比 YA 2026，在 2027年有哪些税务减免的项目有变动了？根据 Budget 2027 公布的建议，重点变化包括：✅ 1｜个人减免提高从 RM9,000 ➜ RM12,000，增加 RM3,...
14/10/2026

📌 YA 2027 个人税务减免清单来了！
相比 YA 2026，在 2027年有哪些税务减免的项目有变动了？

根据 Budget 2027 公布的建议，重点变化包括：

✅ 1｜个人减免提高
从 RM9,000 ➜ RM12,000，增加 RM3,000 的减免额度。

✅ 2｜教育与技能培训范围扩大
教育费用整体上限维持 RM7,000，扩大涵盖符合条件的各领域课程。
▪️认可的 TVET 技能提升课程分项上限为 RM3,000；
▪️符合条件的个人／伴侣自我提升课程，以及孩子的 STEM、艺术、语言、宗教课程或补习，共用 RM2,000 分项上限。

✅ 3｜长辈照护开销范围扩大
父母及祖父母的 RM8,000 减免，扩大涵盖任何居家、日间照护及住宿照护中心的相关照护开销。

✅ 4｜医疗类别加入产后护理
▪️符合条件的产后护理费用，限额 RM3,000。
▪️哺乳设备也建议归入「健康与福祉」类别，限额 RM1,000；这些项目与其他合资格医疗开销共用 RM10,000 总限额。

✅ 5｜生活费用加入 AI 与宠物相关开销
RM2,500 的生活费用减免扩大范围：
🔹 AI 软件及应用订阅
🔹 向注册动物收容所领养宠物的费用
🔹 注册兽医提供的宠物疫苗及绝育服务

✅ 6｜运动鞋也纳入范围
运动相关减免整体上限维持 RM1,000，新增运动鞋开销，限额 RM300。👟

✅ 7｜SOCSO 减免范围扩大
现有 RM350 类别建议扩大涵盖指定强制自雇社险缴款，并新增额外的指定自愿社险缴款减免，限额 RM150。

✅ 8｜国内旅游减免延长
符合条件的旅游景点、文化及艺术活动入场费，RM1,000 减免建议延长至 2027 评估年。

📌 YA 2027 Personal Tax Relief Checklist Is Here!

What has changed in Year of Assessment (YA) 2027 compared with YA 2026?

Based on the proposals announced in Budget 2027, here are 8 key changes taxpayers should know about. 👇

✅ 1｜Increase in Personal Tax Relief
The personal tax relief is proposed to increase from RM9,000 to RM12,000, providing an additional RM3,000 in relief.

✅ 2｜Expanded Education & Skills Training Relief
The overall education relief limit remains at RM7,000, with coverage expanded to include eligible courses across more fields.

▪️ Recognised TVET skills enhancement courses: sub-limit of RM3,000 ▪️ Eligible self-improvement courses for individuals or spouses, and children’s STEM, arts, language, religious classes or tuition: shared sub-limit of RM2,000

✅ 3｜Expanded Care Expenses for Parents & Grandparents
The existing RM8,000 relief is proposed to cover eligible caregiving expenses at home, day-care centres and residential care centres for parents and grandparents.

✅ 4｜Postnatal Care Added to Medical Relief
▪️ Eligible postnatal care expenses: limit of RM3,000 ▪️ Breastfeeding equipment is also proposed to fall under the Health & Wellness category, with a limit of RM1,000.

These items share the overall RM10,000 limit for eligible medical expenses.

✅ 5｜AI Subscriptions & Pet-Related Expenses Added to Lifestyle Relief
The scope of the RM2,500 lifestyle relief is proposed to expand to include:

🔹 Subscriptions to AI software and applications 🔹 Adoption fees for pets adopted from registered animal shelters 🔹 Pet vaccination and sterilisation services provided by registered veterinarians

✅ 6｜Sports Shoes Included in Sports Relief
The overall sports-related relief remains at RM1,000, with sports shoes newly included under a proposed sub-limit of RM300. 👟

✅ 7｜Expanded SOCSO-Related Relief
The existing RM350 relief category is proposed to cover specified mandatory self-employment social security contributions, with an additional relief of up to RM150 for specified voluntary social security contributions.

✅ 8｜Domestic Tourism Relief Extended
The proposed RM1,000 relief for entrance fees to eligible tourist attractions and cultural or arts activities is extended to YA 2027.

📌 Tax reliefs can help reduce your chargeable income, but remember to check the eligibility criteria, limits and supporting documents before making a claim.

⚠️ These are proposed Budget 2027 measures. Final eligibility requirements and implementation details are subject to official legislation and guidelines.

#税务减免

YA 2027 最新个人税率 Tax Rate 调整💰你会给多 Tax？ 还是给少 Tax？真正影响你税额的，是「课税收入」和各个收入区间的 Tax Rate 👇📉 在这2个课税收入范围降低了 1 % 税率▪️ RM70,001–RM100...
13/10/2026

YA 2027 最新个人税率 Tax Rate 调整💰
你会给多 Tax？ 还是给少 Tax？

真正影响你税额的，是「课税收入」和各个收入区间的 Tax Rate 👇

📉 在这2个课税收入范围降低了 1 % 税率
▪️ RM70,001–RM100,000：19% → 18%
▪️ RM100,001–RM150,000：25% → 24%

📈 在这2个课税收入范围提高了 12% 税率
▪️ RM1,000,001–RM2,000,000：28% → 30%

那么，实际有什么影响？

✅ ① Chargeable Income 不超过 RM70,000
这次税率调整，Tax Amount 没有变化。

✅ ② Chargeable Income 超过 RM70,000
进入降税区间的那部分收入，可以享有较低税率。

✅ ③ 课税收入超过 RM1 million
超过 RM1 million、最高至 RM2 million 的部分，税率提高了。但较低收入区间的 RM800 节税效果，仍然存在。

💰 YA 2027 Latest Personal Income Tax Rate Adjustments

Will you be paying more tax or less tax?

What really determines your tax payable is your chargeable income and the tax rates applicable to each income bracket. 👇

📉 Tax rates reduced by 1 percentage point for these two chargeable income brackets:

▪️ RM70,001–RM100,000: 19% → 18%
▪️ RM100,001–RM150,000: 25% → 24%

📈 Tax rate increased for this chargeable income bracket:

▪️ RM1,000,001–RM2,000,000: 28% → 30%

So, what is the actual impact on your tax payable?

✅ 1. Chargeable income does not exceed RM70,000

There is no change in your tax payable under these rate adjustments.

✅ 2. Chargeable income exceeds RM70,000

The portion of your income falling within the reduced tax brackets will enjoy lower tax rates.

✅ 3. Chargeable income exceeds RM1 million

The portion exceeding RM1 million, up to RM2 million, will be taxed at a higher rate. However, the RM800 tax savings from the lower tax rates in the earlier brackets still apply.

Plan your taxes wisely and stay informed about the latest tax updates! 💰📊

10/10/2026

这次的财政预算案大家还满意吗？🤔

个人减免 RM12000 真的很不错

🔥 财政预算案 2027 重点｜ Budget 2027 Highlights主题 - 高瞻远瞩, 稳打稳扎财政预算案 18 大重点一次看！💰 个人所得税减免提高、SME 企业税率下调、最低薪金调整、首购屋印花税豁免延长、PTPTN 还款优...
09/10/2026

🔥 财政预算案 2027 重点｜ Budget 2027 Highlights

主题 - 高瞻远瞩, 稳打稳扎
财政预算案 18 大重点一次看！

💰 个人所得税减免提高、SME 企业税率下调、最低薪金调整、首购屋印花税豁免延长、PTPTN 还款优惠，还有更多教育与人民福利措施！

2027 年马来西亚财政预算案（Belanjawan 2027）有哪些值得关注的重点？

📌 我们为大家整理了 18 大重点，带你快速掌握 Budget 2027！

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🏛️ 【国家财政与经济】

1️⃣ 国家预算总开销 RM4,598 亿

2027 年政府总开销预计达 RM459.8 Billion。

▪️ 行政开销：RM376.8 Billion（81.9%）
▪️ 发展开销：RM83 Billion（18.1%）

2️⃣ 财政赤字预计降至 3.3%

▪️ 2026 年：3.6%
▪️ 2027 年预计：3.3%

政府将继续推动财政整顿，提高财政资源使用效率。

3️⃣ 政府收入预计 RM3,808 亿

2027 年政府收入预计达 RM380.8 Billion，较前一年增长约 4.7%。

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💰 【个人所得税与税务减免】

4️⃣ 个人基本税务减免提高至 RM12,000

▪️ 原有：RM9,000
▪️ 建议提高至：RM12,000

减免额度增加 RM3,000，让符合资格的纳税人享有更高的税务减免。

5️⃣ 个人所得税率下调 1%

年度应课税收入：

▪️ RM70,001 – RM100,000：19% → 18%
▪️ RM100,001 – RM150,000：25% → 24%

所得税采用累进税率，并非全部收入统一按同一个税率计算。

6️⃣ 高收入群体所得税率调整至 30%

年度应课税收入超过 RM1,000,000 的高收入群体，最高边际所得税率调整至 30%。

7️⃣ 个人所得税减免范围扩大

涵盖更多日常生活与家庭支出，包括：

▪️ 医疗费用：扩大至产后护理
▪️ 父母及祖父母照料：扩大照护开销范围
▪️ 体育用品：纳入运动鞋
▪️ 教育及技能提升：扩大至更多学习领域及子女补习费用
▪️ 生活方式支出：涵盖 AI 服务订阅、宠物疫苗及相关费用

实际可申报项目、限额及条件以官方细则为准。

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🏢 【企业税务与资本津贴】

8️⃣ SME 企业所得税率下调 1%

符合资格的中小企业：

▪️ 首 RM150,000 应课税收入：15% → 14%
▪️ 随后 RM450,000 应课税收入：17% → 16%

按图示税率计算，符合资格且应课税收入达 RM600,000 的企业，每年最多可节省 RM6,000 税款。

9️⃣ Small Value Asset 小额资产特别资本津贴提高

▪️ 每件资产成本门槛：RM2,000 → RM3,000
▪️ 适用企业年度申领上限：RM30,000

符合条件的小额资产可在同一课税年度申领 100% Special Allowance。

🔟 首购屋印花税豁免延长至 2030 年

符合条件的首次购屋者：

▪️ 房价不超过 RM500,000：100% 豁免
▪️ 房价 RM500,001 – RM750,000：50% 豁免

具体豁免范围及资格以官方规定为准。

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👔 【薪资、雇主与退休储蓄】

1️⃣1️⃣ 最低薪金提高至 RM2,000

▪️ 现行最低月薪：RM1,700
▪️ 宣布提高至：RM2,000
▪️ 预计 2027 年 6 月起实施

年销售额低于 RM50 Million 的符合条件 MSME，拟暂获豁免此次调涨。

1️⃣2️⃣ 年满 18 岁公民自动注册 EPF

年满 18 岁的马来西亚公民将自动注册成为 EPF／KWSP 会员，鼓励国民及早开始规划退休储蓄。

1️⃣3️⃣ 雇主代员工偿还 PTPTN 享特别扣税

雇主协助员工偿还 PTPTN 教育贷款，可享有特别税务扣除。

📅 适用还款期间：
2027 年 1 月 1 日至 2028 年 12 月 31 日。

1️⃣4️⃣ 专业人才起薪 RM2,500

针对指定技术人员及毕业生，提出 RM2,500 的起薪措施。

适用行业、资格及具体实施方式仍有待官方确认。

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🎓 【教育援助与 PTPTN】

1️⃣5️⃣ PTPTN 还款新措施

▪️ 月入低于 RM2,500：可暂缓还款
▪️ 月入 RM2,500 – RM3,000：最低还款 RM50
▪️ 准时还款：享有 10% 折扣
▪️ 雇主代员工还款：可享税务优惠

1️⃣6️⃣ STPM 学生生活津贴 RM2,500

STPM 学生将获得 RM2,500 生活津贴，与预科班（Matrikulasi）学生的津贴水平看齐。

1️⃣7️⃣ 开学援助金 BAP 提高至 RM200

▪️ 原有：RM150
▪️ 提高至：RM200

预计惠及约 530 万名学生，协助家庭为 2027 学年开学做好准备。

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🚗 【交通安全与社会责任】

1️⃣8️⃣ 酒驾／毒驾司机须赔偿受害者

因酒驾或毒驾而被定罪的司机，将被强制要求向受害者支付赔偿金，加强道路安全责任及受害者保障。

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📢 Budget 2027 不只是国家财政规划，也与你的个人税务、企业成本、员工福利及日常生活息息相关！

无论你是 SME 老板、会计从业者、雇主，还是普通纳税人，都值得了解这些政策变化。

👉 滑动图片，查看 Budget 2027 各项重点详情！

💬 你最关注哪一项新措施？欢迎在留言区分享！

📌 关注我们，持续掌握马来西亚最新 Accounting、Income Tax、SST、E-Invoice 及企业合规资讯。

⚠️ 以上内容根据 Budget 2027 重点图片整理，属于预算案措施摘要，并非全部已生效的法律规定。实际实施日期、适用资格、税率及减免范围，仍须以财政部、LHDN 及相关政府部门正式公布的文件为准。

🔥 Budget 2027 Highlights | Malaysia
Theme: Forward-Thinking, Steady Progress
A quick look at 18 key highlights from Malaysia’s Budget 2027!

💰 From higher personal tax reliefs and lower SME corporate tax rates to minimum wage adjustments, extended stamp duty exemptions for first-time homebuyers, PTPTN repayment incentives, and more education and welfare initiatives.

What are the key measures to look out for in Malaysia’s Budget 2027 (Belanjawan 2027)?

📌 We have summarised 18 key highlights to help you understand the proposed changes at a glance!

🏛️ National Finance & Economy
1️⃣ Total Government Expenditure: RM459.8 Billion
Total government expenditure for 2027 is projected at RM459.8 billion.
▪️ Operating expenditure: RM376.8 billion (81.9%)
▪️ Development expenditure: RM83 billion (18.1%)

2️⃣ Fiscal Deficit Expected to Fall to 3.3%
▪️ 2026: 3.6% ▪️ 2027 projection: 3.3%
The Government will continue its fiscal consolidation efforts and improve the efficiency of public spending.

3️⃣ Government Revenue Projected at RM380.8 Billion

Government revenue for 2027 is projected to reach RM380.8 billion, representing an increase of approximately 4.7% from the previous year.

💰 Personal Income Tax & Tax Reliefs

4️⃣ Basic Personal Tax Relief Increased to RM12,000
▪️ Previous amount: RM9,000 ▪️ Proposed amount: RM12,000

An increase of RM3,000 in tax relief would provide eligible taxpayers with additional tax relief.

5️⃣ Personal Income Tax Rates Reduced by 1 Percentage Point

For annual chargeable income:
▪️ RM70,001–RM100,000: 19% → 18% ▪️ RM100,001–RM150,000: 25% → 24%

Malaysia uses a progressive tax system, meaning different portions of income are taxed at different rates rather than applying one rate to all income.

6️⃣ Income Tax Rate for High-Income Earners Adjusted to 30%

The highest marginal income tax rate for high-income earners with annual chargeable income exceeding RM1,000,000 is proposed to be adjusted to 30%.

7️⃣ Expanded Personal Income Tax Reliefs

More everyday and family-related expenses may qualify for tax relief, including:

▪️ Medical expenses: Expanded to include postnatal care ▪️ Care for parents and grandparents: Broader coverage of caregiving expenses ▪️ Sports equipment: Sports shoes included ▪️ Education and skills development: Expanded to cover more learning areas and children's tuition fees ▪️ Lifestyle expenses: AI service subscriptions, pet vaccinations and related expenses

Actual eligible expenses, claim limits and conditions remain subject to the official guidelines.

🏢 Corporate Tax & Capital Allowances

8️⃣ SME Corporate Income Tax Rates Reduced by 1 Percentage Point

For eligible SMEs:
▪️ First RM150,000 of chargeable income: 15% → 14% ▪️ Next RM450,000 of chargeable income: 17% → 16%

Based on the proposed rates, an eligible business with RM600,000 in chargeable income could save up to RM6,000 in tax annually.

9️⃣ Enhanced Special Allowance for Small Value Assets

▪️ Cost threshold per asset: RM2,000 → RM3,000 ▪️ Annual claim limit for applicable businesses: RM30,000

Qualifying small value assets may be eligible for a 100% Special Allowance in the same year of assessment.

🔟 Stamp Duty Exemption for First-Time Homebuyers Extended to 2030

Eligible first-time homebuyers:
▪️ Property price up to RM500,000: 100% exemption ▪️ Property price RM500,001–RM750,000: 50% exemption

The actual scope of exemption and eligibility criteria are subject to the official regulations.

👔 Wages, Employers & Retirement Savings

1️⃣1️⃣ Minimum Wage Increased to RM2,000

▪️ Current minimum monthly wage: RM1,700 ▪️ Proposed minimum monthly wage: RM2,000 ▪️ Expected implementation: June 2027

Eligible MSMEs with annual sales below RM50 million are proposed to receive a temporary exemption from this increase.

1️⃣2️⃣ Automatic EPF Registration for Malaysian Citizens Aged 18

Malaysian citizens aged 18 will be automatically registered as EPF/KWSP members to encourage earlier retirement savings.

1️⃣3️⃣ Special Tax Deduction for Employers Repaying Employees’ PTPTN Loans

Employers who help repay their employees’ PTPTN education loans may qualify for a special tax deduction.

📅 Applicable repayment period: 1 January 2027 to 31 December 2028.

1️⃣4️⃣ Starting Salary of RM2,500 for Professional Talent

A starting salary of RM2,500 is proposed for designated technical personnel and graduates.

The eligible industries, qualification criteria and implementation details are subject to further official confirmation.

🎓 Education Assistance & PTPTN

1️⃣5️⃣ New PTPTN Repayment Measures

▪️ Monthly income below RM2,500: Repayment may be deferred ▪️ Monthly income of RM2,500–RM3,000: Minimum repayment of RM50 ▪️ On-time repayment: 10% discount ▪️ Employer-assisted repayment: Potential tax benefits

1️⃣6️⃣ RM2,500 Living Allowance for STPM Students

STPM students will receive a proposed living allowance of RM2,500, bringing it in line with the allowance for Matriculation students.

1️⃣7️⃣ Back-to-School Assistance (BAP) Increased to RM200

▪️ Previous amount: RM150 ▪️ Proposed amount: RM200

The initiative is expected to benefit approximately 5.3 million students, helping families prepare for the 2027 school year.

🚗 Road Safety & Social Responsibility

1️⃣8️⃣ Drunk or Drug-Impaired Drivers Required to Compensate Victims

Drivers convicted of drunk or drug-impaired driving will be required to compensate victims, strengthening road safety accountability and victim protection.

📢 Budget 2027 is more than just a national financial plan. Its proposed measures may affect your personal taxes, business costs, employee benefits and everyday life.

Whether you are an SME owner, accounting professional, employer or individual taxpayer, these developments are worth understanding.

👉 Swipe through the images to explore the 18 Budget 2027 highlights in detail!

💬 Which proposed measure matters most to you? Share your thoughts in the comments!

📌 Follow us for the latest updates on Malaysian accounting, income tax, SST, e-Invoice and business compliance.

⚠️ Disclaimer: This summary is based on the Budget 2027 highlight materials provided and does not mean that every measure has become law. Actual implementation dates, eligibility criteria, tax rates and relief limits remain subject to official announcements and documents issued by the Ministry of Finance, LHDN and the relevant government authorities.

#马来西亚财政预算案 #马来西亚税务 #企业税务 #会计知识

📌 Small Value Assets 小额资产特别津贴｜2026 最新更新！ 📌买电脑、办公设备或其他小额资产，可以直接在当年 100% Claim？💰这项特别津贴值得老板们了解！LHDN 于 2026年9月30日 发布了最新的 Pub...
08/10/2026

📌 Small Value Assets 小额资产特别津贴｜2026 最新更新！ 📌
买电脑、办公设备或其他小额资产，可以直接在当年 100% Claim？💰
这项特别津贴值得老板们了解！
LHDN 于 2026年9月30日 发布了最新的 Public Ruling No. 4/2026，更新并取代之前的 Public Ruling No. 3/2021。

那么，Small Value Assets 到底有什么特别？👇
🔹 什么是 Small Value Assets？
从 YA 2020 起，符合条件的资产，只要每件资产成本不超过 RM2,000，就可能享有 Small Value Assets 特别津贴。

🔹 最大的好处是什么？
符合条件的资产，可以在购买当年的课税年一次性 Claim 100%，不需要像普通 Capital Allowance 一样分几年慢慢扣除。🎉

🔹 MSMC 可以 Claim 多少？
符合条件的 MSMC（中小微企业），Small Value Assets 没有 RM20,000 的年度上限。

🔹 如果不是 MSMC 呢？
对于一般 Non-MSMC 及 LLP：
👉 每个 YA 最多可 Claim RM20,000
👉 超过 RM20,000 的部分，则按照普通 Capital Allowance 方式处理。
⚠️ 不是所有小额资产都符合！
例如：
❌ 预计使用寿命 少于 2 年
❌ 通过 Hire Purchase / 分期付款方式购买
一般情况下都不符合这项特别津贴。

📌 如果之后把资产卖掉呢？
如果之前已经 Claim 了 Small Value Assets 特别津贴，之后出售该资产，可能会产生 Balancing Charge（平衡税务调整），并需要计入应税收入。

⚠️ 记得保存完整资料！
Small Value Assets 最好与普通固定资产分开记录，并妥善保存：
📄 发票 / Invoice
📊 Claim 计算表
🧾 相关税务及支持文件
相关记录一般需要保存至少 7 年。

💡 一句话总结：
👉 符合条件的小额资产，购买当年可一次性 Claim 100%
👉 符合条件的 MSMC：没有 RM20,000 年度上限
👉 Non-MSMC & LLP：每个 YA 上限 RM20,000
📄 完整文件:https://www.hasil.gov.my/wp-content/uploads/PR-No.4_2026-Special-Allowances-For-Small-Value-Assets.pdf

📌 Small Value Assets — Special Allowance [2026 Update] 📌

Good news for businesses! 💰
LHDN has issued Public Ruling No. 4/2026 on 30 September 2026, updating and replacing the previous Public Ruling No. 3/2021.

So, what does this mean for your business? 👇
🔹 What are Small Value Assets?
From YA 2020, assets costing RM2,000 or less per item may qualify as Small Value Assets, subject to the relevant conditions.

🔹 What’s the benefit?
Qualifying assets can enjoy 100% Special Allowance in the year of purchase, instead of claiming Capital Allowance over several years. 🎉

🔹 MSMC — No RM20,000 Annual Limit
Eligible MSMCs can claim the qualifying amount without the RM20,000 annual cap.

🔹 Non-MSMC & LLP
For non-MSMCs and LLPs, the claim is generally capped at RM20,000 per YA. Any excess will be claimed under the normal Capital Allowance rules.

⚠️ Not every small-value asset qualifies!
For example, assets may not qualify if:
❌ Their expected useful life is less than 2 years
❌ They are acquired through hire purchase / instalment arrangements

📌 What if the asset is later sold?
If Special Allowance has already been claimed and the asset is subsequently disposed of, the disposal may result in a Balancing Charge, which could increase taxable income.

⚠️ Keep proper records!
Make sure Small Value Assets are recorded separately from ordinary fixed assets. Keep your invoices, calculations and supporting tax documents for at least 7 years.

💡 Quick Summary
👉 Qualifying Small Value Assets → 100% Special Allowance in the year of purchase
👉 Eligible MSMCs → No RM20,000 annual limit
👉 Non-MSMCs & LLPs → RM20,000 annual limit
📄 Full guideline :LHDN Public Ruling No. 4/2026

#中小企业

公司应该给你 Form EA，还是 CP58？同样是收到薪水、佣金或奖励，你最后收到的结单可能不一样！🤔关键在于：你是以「员工」身份，还是以「代理、经销商或分销商」身份取得收入。🔵 𝗙𝗼𝗿𝗺 𝗘𝗔｜员工的年度薪酬结单由雇主提供给员工，记录上...
07/10/2026

公司应该给你 Form EA，还是 CP58？
同样是收到薪水、佣金或奖励，你最后收到的结单可能不一样！🤔

关键在于：你是以「员工」身份，还是以「代理、经销商或分销商」身份取得收入。

🔵 𝗙𝗼𝗿𝗺 𝗘𝗔｜员工的年度薪酬结单
由雇主提供给员工，记录上一年的薪酬及相关资料，例如：
✅ 薪水、奖金及花红
✅ 因受雇工作取得的佣金
✅ 相关津贴、实物福利及住宿福利
✅ PCB 等扣税资料

📅 提供期限：翌年 2 月最后一天或之前。

🟢 𝗖𝗣𝟱𝟴｜代理、经销商及分销商的奖励付款结单
由付款公司提供，记录相关现金及非现金奖励，例如：
✅ 佣金、奖励金及花红
✅ 奖励、旅游配套等非现金奖励

📅 提供期限：翌年 3 月 31 日或之前，按适用规定处理。

⚠️ 最容易搞混的地方：
「有拿佣金」不代表一定用 CP58！

例如：
👔 受雇销售员工取得的销售佣金，通常列入 Form EA。
🤝 独立代理取得的代理佣金，则须按 CP58 的适用规定处理。

📄 Should You Receive Form EA or CP58 From the Company?

You may receive a different tax statement depending on whether you earn the income as an employee or as an agent, dealer or distributor. 🤔

🔵 Form EA｜Annual Employment Income Statement

Provided by the employer to employees, covering the previous year’s employment income, such as:

✅ Salary, bonus & incentives
✅ Commission received from employment
✅ Allowances, benefits-in-kind & accommodation benefits
✅ PCB and other tax deduction information

📅 Deadline: On or before the last day of February of the following year.

🟢 CP58｜Statement of Monetary & Non-Monetary Incentive Payments

Generally issued by the paying company to agents, dealers and distributors, covering relevant incentives such as:

✅ Commission, incentives & bonuses
✅ Non-monetary incentives, such as rewards or travel packages

📅 Deadline: On or before 31 March of the following year, subject to the applicable requirements.

⚠️ The part that is easiest to get confused about:

Receiving commission does NOT automatically mean you should receive CP58!

For example:

👔 Sales employee receiving sales commission → generally reported in Form EA.

🤝 Independent agent receiving agency commission → may fall under CP58, subject to the applicable requirements.

📌 The key is not simply whether you received commission, but the nature of your relationship with the payer.

【如何分辨中小型企业? | How to Identify Small & Medium Enterprises?】什么是 SME ?如果企业符合两个标准中的任何一个项，就有符合资格为中小型企业。🔹年度总营业额🔹全职员工人数中小型企业主要分...
04/10/2026

【如何分辨中小型企业? | How to Identify Small & Medium Enterprises?】
什么是 SME ?
如果企业符合两个标准中的任何一个项，就有符合资格为中小型企业。
🔹年度总营业额
🔹全职员工人数
中小型企业主要分成 2大类
🔹制造业
🔹服务业及其他领域

我们一起来看看吧~

How to Identify Small & Medium Enterprises (SMEs)?
What is an SME?

A business may qualify as an SME if it meets either one of the two criteria:
🔹 Annual Sales Turnover
🔹 Number of Full-Time Employees
SMEs are mainly divided into two categories:
🔹 Manufacturing
🔹 Services & Other Sectors

Let’s take a closer look! 👇

🚨 千万别漏拿！政府最高补贴 RM500，很多人竟然不知道！💰平时有在自缴 EPF、自雇人士或自由职业者，记得注意啦！如果你还没拿满 i-Saraan Matching Incentive，现在赶快检查一下你的 KWSP i-Akaun！👀...
03/10/2026

🚨 千万别漏拿！政府最高补贴 RM500，很多人竟然不知道！💰

平时有在自缴 EPF、自雇人士或自由职业者，记得注意啦！
如果你还没拿满 i-Saraan Matching Incentive，现在赶快检查一下你的 KWSP i-Akaun！👀

💡 1分钟看懂发钱规则：

只要符合资格并进行 EPF 自愿缴纳（Self-Contribution），政府就会提供 20% Matching Incentive，全年最高可获得 RM500！🎉

📅 进账时间表记起来：

1️⃣ 1月–6月存入的金额
➡️ 一般对应在 7月–9月入账

2️⃣ 7月–12月存入的金额
➡️ 剩余符合资格的奖励一般会在次年处理入账

⚠️ 最后冲刺，别让 RM500 跑掉！

举个例子👇
如果你今年已经拿到 RM460，代表最高 RM500 的额度还剩 RM40。

按照 20% Matching Incentive 计算，理论上还需要再自缴 RM200，才能对应 RM40 的奖励。💰

👉 所以，符合资格的朋友记得检查自己的 i-Akaun，看看今年的奖励额度和缴纳记录！

自己的钱自己存，还能享有政府提供的额外奖励，符合资格就别错过啦！❤️

📲 也可以分享给身边的自雇人士、自由职业者和有做 EPF 自缴的朋友，让更多人知道！

🚨 Don’t Miss Out! Government Matching Incentive of Up to RM500! 💰

If you regularly make voluntary EPF contributions, especially if you are self-employed or a freelancer, take note!

If you haven’t maximised your i-Saraan Matching Incentive yet, now is a good time to check your KWSP i-Akaun! 👀

💡 Understand the incentive in 1 minute:

Eligible members who make voluntary EPF contributions (Self-Contribution) can receive a 20% Matching Incentive from the Government, with a maximum of RM500 per year! 🎉

📅 Remember the crediting timeline:

1️⃣ Contributions made from January–June
➡️ Generally credited between July–September

2️⃣ Contributions made from July–December
➡️ The remaining eligible incentive is generally processed and credited in the following year.

⚠️ Final stretch — don’t let your RM500 slip away!

For example 👇

If you have already received RM460 this year, that means you still have RM40 remaining from the maximum RM500 incentive.

Based on the 20% Matching Incentive, you would theoretically need to make another RM200 voluntary contribution to qualify for the remaining RM40 incentive. 💰

👉 So, if you are eligible, remember to check your i-Akaun and review your incentive amount and contribution records for this year!

💡 You’re saving your own money while also getting an additional Government incentive. If you’re eligible, don’t miss out! ❤️

📲 Feel free to share this with self-employed individuals, freelancers and anyone making voluntary EPF contributions, so more people can benefit!

#马来西亚理财 #自雇人士 #自由职业者 #退休规划

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