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Previously, it wasn’t necessary to declare bilangan penggajian LHDN or number of employment during income tax filing. However, it is now required to state the employment number for the entire year when filling out LHDN e-Filing.
Bilangan Penggajian LHDN: How to Fill in Income Tax e-Filing?
The number of employment in e-Filing needs to be filled in if you have statutory income from employment. But what does the LHDN number of employment mean?
Basically, the number of employment LHDN refers to the total number of employers who have employed you in the current assessment year. In other words, it denotes the number of employers in the previous year.
To help you understand this bilangan penggajian LHDN better, you can refer to the following table:
| Situation | Number of Employment LHDN |
| Mr. Zubir receives director’s fees from both XYZ Sdn. Bhd. and ABC Sdn. Bhd. | 2 |
Ms. Mastura worked with the following employers in the year 2022:
|
3 |
| Mr. Mustafa works with PQRS Holdings Bhd. He was seconded to PQRS Technology Sdn. Bhd. (within the same group of companies) from June 1, 2022, to September 30, 2022.
His salary for June to September is paid by PQRS Holdings Bhd.
|
1 |
You need to declare one (1) number of employment in e-filing if you worked with only one employer during the assessment year. If you have two (2) or more employers, enter the corresponding number of employment when filling out LHDN e-filing.
Furthermore, if in the year 2023, you worked with three (3) employers, you need to obtain the EA form from each of these three employers. Information from all three EA forms is crucial to assist you in accurately completing LHDN e-filing.
Are You Eligible to Pay Income Tax in Malaysia?
Income tax is imposed on every individual for accrued income from within or outside the country. Individuals with income exceeding the set threshold must register for income tax and declare their income.
Essentially, resident individuals are taxed according to the current assessment year’s income tax schedule. Non-resident individuals are subject to a flat rate of 30 percent. Income from outside Malaysia for non-resident individuals is exempt from tax.
You can refer to the following current assessment year’s income tax schedule below:
| Income Tax Schedule for Assessment Year 2023 | ||||
| Category | Chargeable Income (RM) |
Calculations (RM) | Rate (%) | Tax (RM) |
| A | 0 – 5,000 | On the first 5,000 | 0 | 0 |
| B | 5,001 – 20,000 | On the first 5,000
Next 15,000 |
.
1 |
0
150 |
| C | 20,001 – 35,000 | On the first 20,000
Next 15,000 |
.
3 |
150
450 |
| D | 35,001 – 50,000 | On the first 35,000
Next 15,000 |
.
6 |
600
900 |
| E | 50,001 – 70,000 | On the first 50,000
Next 20,000 |
.
11 |
1,500
2,200 |
| F | 70,001 – 100,000 | On the first 70,000
Next 30,000 |
.
19 |
3,700
5,700 |
| G | 100,001 – 400,000 | On the first 100,000
Next 300,000 |
.
25 |
9,400
75,000 |
| H | 400,001 – 600,000 | On the first 400,000
Next 200,000 |
.
26 |
84,400
52,000 |
| I | 600,001 – 2,000,000 | On the first 600,000
Next 1,400,000 |
.
28 |
136,400
392,000 |
| J | More than 2,000,000 | On the first 2,000,000
Next RM |
.
30 |
528,400
. |
Declare Your Income Tax to Avoid LHDN Tax Penalty
It is essential to understand taxation matters to avoid problems when filing income information in e-filing. Malaysians especially taxpayers are encouraged to declare and pay income tax annually to prevent penalties. For further taxation information, you can refer to other related income tax articles.
Other than that, if you want to obtain the best medical and health insurance to maximize your tax deductions, visit the Qoala website for more information. Qoala is the leading platform for comparing and renewing the best insurance in Malaysia, ensuring a fast, easy, and secure process.
You can compare health insurance policy prices from several of the best insurance companies in Malaysia to help you make the best choice.
