What is Bilangan Penggajian in LHDN 2024 Income Tax e-Filing?

Kali terakhir diperbaharui January 18, 2024 oleh Shafiq Wahab
What is Bilangan Penggajian in LHDN 2024 Income Tax e-Filing?

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:

Bilangan Penggajian LHDN (Number of Employment)

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:

  • DEF Sdn. Bhd.: January 2021-April 2021
  • GHI Sdn. Bhd.: May 2021-November 2021
  • JKL Sdn. Bhd.: December 2021
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.

  • PQRS Holdings Bhd.: January 2022-May 2022
  • PQRS Technology Sdn. Bhd.: June 2022-September 2022
  • PQRS Holdings Bhd.: October 2022-December 2022

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
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





C 20,001 – 35,000 On the first 20,000

Next 15,000





D 35,001 – 50,000 On the first 35,000

Next 15,000





E 50,001 – 70,000 On the first 50,000

Next 20,000





F 70,001 – 100,000 On the first 70,000

Next 30,000





G 100,001 – 400,000 On the first 100,000

Next 300,000





H 400,001 – 600,000 On the first 400,000

Next 200,000





I 600,001 – 2,000,000 On the first 600,000

Next 1,400,000





J More than 2,000,000 On the first 2,000,000

Next RM





Bilangan Penggajian: Income Tax Schedule for the Assessment Year 2023

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.

About Writer
Shafiq Wahab
A professional writer and translator who is now dedicated to educate Malaysians on financial literacy.

Leave a Reply

Your email address will not be published. Required fields are marked *

Related by Category
Copyright by Qoala Technology Sdn Bhd © 2024 Pesan by Qoala All Rights Reserved
Malaysia Country +60