How to decide Income Tax Resident Status for employee?

In the employee profile, in the Bank & Statutory section, we will come across the Income Tax Resident status to be chosen for our employees.

How to determine the employees belong to which income tax resident status?

Resident: Locals/foreigners that stay in Malaysia for more than 182 days

Non-Resident: 30% without personal tax relief

Returning expert program ( ERP) = 15% for 5 consecutive years to attract Malaysian citizens who work overseas as professionals to return to work in Malaysia.

Knowledge worker at specific region = 15% flat rate for knowledge workers who apply and commence employment in Iskandar, Malaysia between 24 October 2009 and 31 December 2022

• Tax Category For Foreign Worker : Knowledge Base (freshdesk.com) 
  
  
• https://www.hasil.gov.my/en/international/non-resident/
  
  
• http://lampiran1.hasil.gov.my/pdf/pdfam/PR_2_2018.pdf
  
  
• https://phl.hasil.gov.my/pdf/pdfam/PUA_344_2010_2.pdf