Tax Law: Employment Income

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Understanding the nuances of employment income is crucial for both employees and employers. This program aims to provide comprehensive insights into employment income, distinguishing it from other forms of income, and explaining the various components that make up employment earnings. It will cover the basis of assessment, allowable expenses, and the implications of receiving income from both employers and non-employers, specifically within the Malaysian context.


  1. To differentiate between employment and other professional income streams, providing clarity on their distinct characteristics and tax implications.
  2. To elucidate the components of gross employment income and the basis of its assessment in Malaysia.
  3. To identify and explain allowable expenses for employment income and how these can impact overall taxable income.


  1. Gain a thorough understanding of the distinctions between employment income and other forms of professional earnings, enabling better financial planning and compliance with tax regulations.
  2. By learning about allowable expenses and the basis of assessment, participants can optimize their tax filings, potentially reducing their taxable income.
  3. Employers and employees will be better equipped to handle compensation and rewards, ensuring that all income components are managed effectively and in compliance with relevant laws.

Course Topics:

  1. Employment Income: Overview of what constitutes employment income.
  2. Difference Between Employment And Profession: Exploring the distinctions between income from employment and other professional activities.
  3. Difference Between Employment And Profession Part 2: Further examination of the differences and implications for income reporting.
  4. Gross Income Of Employment: Breakdown of gross employment income components.
  5. Acceptance From Employer: Understanding income received directly