{"id":5157,"date":"2023-09-23T23:23:29","date_gmt":"2023-09-23T15:23:29","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=3903"},"modified":"2023-09-23T23:23:29","modified_gmt":"2023-09-23T15:23:29","slug":"tax-treatment-gratuity","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/tax-treatment-gratuity\/","title":{"rendered":"What is the Tax Treatment of Gratuity Received? &#8211; LATEST UPDATE : PUBLIC RULING NO. 9\/2016"},"content":{"rendered":"<div><\/div>\n<h4><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/PR_09_2016.pdf\">PUBLIC RULING NO. 9\/2016 : Gratuity<\/a><br \/>\n<\/span><\/strong><span style=\"font-size: 14px;\">The objective of this <\/span><a style=\"font-size: 14px;\" href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/PR_09_2016.pdf\"><strong>PUBLIC RULING NO. 9\/2016<\/strong><\/a><span style=\"font-size: 14px;\">\u00a0 is to explain the method used to characterise lump sum payments received by employees upon the termination of their employment as gratuity and the tax treatment of gratuity.<\/span><strong><span style=\"text-decoration: underline;\"><br \/>\n<\/span><\/strong><\/h4>\n<div class=\"page\" title=\"Page 4\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-3904\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2023\/05\/female-designer-working-in-front-of-computer-screen-SBI-305376409-300x200.jpg\" alt=\"What is the Tax Treatment of Gratuity Received? - PUBLIC RULING NO. 9\/2016 : Gratuity\" width=\"1187\" height=\"791\" \/><\/p>\n<hr \/>\n<\/div>\n<ul>\n<li><strong>What is gratuity?<\/strong>\n<div class=\"page\" title=\"Page 5\">\n<div class=\"layoutArea\">\n<div class=\"column\">When an individual ceases employment upon resignation or retirement, he may be paid a lump sum termination benefit in respect of his long period of service.<br \/>\nIf the payment is attributable to the past services of the employee, it would generally be characterised as a gratuity.<\/div>\n<\/div>\n<\/div>\n<\/li>\n<\/ul>\n<hr \/>\n<ul>\n<li><strong><strong><strong>What is the difference between gratuity and compensation for loss employment?<\/strong><\/strong><\/strong>The method of making an apportionment between gratuity and compensation depends on the circumstances of each case, such as:\u00a0<span style=\"text-decoration: underline;\"><span style=\"text-decoration: underline;\"><strong>Employer&#8217;s normal practice<\/strong><br \/>\n<\/span><\/span>In general, consideration is given according to the employer\u2019s normal practice in granting gratuities to employees leaving his service and the rate or amount of gratuities normally granted.The terms of the employment with regards to payment of retirement benefits including gratuties would normally be stated in the contract of service or in other documents that binds the employer and employee.<\/p>\n<div class=\"page\" title=\"Page 6\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p><span style=\"text-decoration: underline;\"><strong>Premature termination<\/strong><br \/>\n<\/span><\/p>\n<div class=\"page\" title=\"Page 6\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>If the lump sum payment is received due to premature termination of an employment which has the prospect of continuing up to the retirement age, such sums are treated as compensation for loss of employment and not gratuity.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Full Expiry of Contract Terms \/ Cessation of Employment at Retirement Age<\/strong><br \/>\n<\/span><\/p>\n<div class=\"page\" title=\"Page 6\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Where a contract of employment is for a specific number of years and the employment ends at the specified time or the retirement age, any lump sum payment paid to the employee would be treated as gratuity if it is payment for past services.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/li>\n<\/ul>\n<hr \/>\n<\/div>\n<\/div>\n<ul>\n<li><strong><strong><strong><strong>What is the tax treatment of gratuity?<\/strong><\/strong><\/strong><\/strong>According to paragraph 13(1)(a) of the ITA, gratuity is specifically included in the gross income from an employment and will be taxed in the year of receipt, regardless of the period to which the income is attributable.<\/li>\n<\/ul>\n<hr \/>\n<ul>\n<li>\n<div class=\"group w-full text-gray-800 dark:text-gray-100 border-b border-black\/10 dark:border-gray-900\/50 bg-gray-50 dark:bg-[#444654]\">\n<div class=\"flex p-4 gap-4 text-base md:gap-6 md:max-w-2xl lg:max-w-xl xl:max-w-3xl md:py-6 lg:px-0 m-auto\">\n<div class=\"relative flex w-[calc(100%-50px)] flex-col gap-1 md:gap-3 lg:w-[calc(100%-115px)]\">\n<div class=\"flex flex-grow flex-col gap-3\">\n<div class=\"min-h-[20px] flex flex-col items-start gap-4 whitespace-pre-wrap break-words\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<p><strong>Are there any tax exemptions on gratuity received?<\/strong><\/p>\n<p><strong><span style=\"text-decoration: underline;\">Full exemption for Gratuity<br \/>\n<\/span><strong><strong><span style=\"font-weight: 400;\">An employee receiving a gratuity upon <strong>Retirement From an Employment<\/strong> would qualify for<\/span><strong> FULL EXEMPTION<\/strong><span style=\"font-weight: 400;\"> by virtue of paragraph 25 of Schedule 6 of the ITA under the following circumstances:<\/span><\/strong><\/strong><\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong><strong><strong><span style=\"font-weight: 400;\">\u2022 Retirement due to ill health ,or<br \/>\n<\/span><\/strong><\/strong><\/strong>\u2022 Compulsory retirement for working in the same company for more than 10 years. (Retirement age 55 years old) ,or<br \/>\n\u2022 Employment contract stated retirement at age 50, and have worked more than 10 years with the same employer ,or<br \/>\n\u2022 Death Gratuity (sum received by way of death gratuities or as\u00a0 consolidated compensation for death or injuries.<\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"text-decoration: underline;\"><strong>Partial exemption for Gratuity<br \/>\n<\/strong><\/span><\/span><span style=\"font-weight: 400;\">An employee would qualify for <strong>PARTIAL EXEMPTION of RM1,000 for each completed year of service<\/strong> on gratuity payment by virtue of paragraph 25D of\u00a0<\/span>Schedule<span style=\"font-weight: 400;\">\u00a06 of ITA under the following circumstances:<\/span><\/p>\n<p><strong>\u2022\u00a0<span style=\"font-weight: 400;\">Compulsory retirement after working in the same company for less than 10 years<\/span><\/strong><br \/>\n<strong>\u2022\u00a0<span style=\"font-weight: 400;\">Retirement under a contract of employment after having worked with the same company for less than 10 years<\/span><\/strong><br \/>\n<strong>\u2022\u00a0<span style=\"font-weight: 400;\">Retirement before the age of 55 years regardless of the years of service in the company<\/span><\/strong><br \/>\n<strong>\u2022\u00a0<span style=\"font-weight: 400;\">Retirement at the optional retirement age under a collective agreement<\/span><\/strong><br \/>\n<strong>\u2022\u00a0<span style=\"font-weight: 400;\">Retirement before the age of 55 years &#8211; Served with different companies in the same group<\/span><\/strong><br \/>\n<strong>\u2022\u00a0<span style=\"font-weight: 400;\">Retirement before age of 55 years due to health issues<\/span><\/strong><br \/>\n<strong>\u2022\u00a0<span style=\"font-weight: 400;\">Reemployed on a contract basis by the same employer after compulsory retirement<\/span><\/strong><br \/>\n<strong>\u2022\u00a0<span style=\"font-weight: 400;\">Employee receives gratuity payment while still under employment<br \/>\n<\/span><\/strong><br \/>\n<em style=\"font-weight: 400;\">**If the employment is with companies in the same group, the partial exemption is only applicable to the gratuity attributable to the service with the last company in the group.<\/em><\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Example of Partial Exemption<\/strong><\/span>:<\/p>\n<div class=\"O0\"><strong>Employee commenced employment on 1 May 2014<\/strong><\/div>\n<div class=\"O0\"><strong>Employee is retired on 25 March 2020<\/strong><\/div>\n<div class=\"O0\"><strong>Total Gratuity paid is RM10,000<\/strong><\/div>\n<p><strong>Determine number of completed years of service:-<\/strong><\/p>\n<p>Answer:<\/p>\n<table style=\"height: 357px;\" border=\"0\" width=\"626\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col width=\"196\" \/>\n<col width=\"240\" \/><\/colgroup>\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td class=\"oa1\" style=\"padding-left: 40px;\" width=\"196\" height=\"14\">\n<p style=\"text-align: left; padding-left: 40px;\">01.05.2014 \u2013 30.04.2015<\/p>\n<\/td>\n<td class=\"oa1\" style=\"text-align: center;\" width=\"240\">1 completed year of service<\/td>\n<\/tr>\n<tr>\n<td class=\"oa2\" width=\"196\" height=\"14\">\n<p style=\"text-align: center;\">01.05.2015\u2013 30.04.2016<\/p>\n<\/td>\n<td class=\"oa2\" width=\"240\">\n<p style=\"text-align: center;\">1 completed year of service<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa3\" width=\"196\" height=\"14\">\n<p style=\"text-align: center;\">01.05.2016 \u2013 30.04.2017<\/p>\n<\/td>\n<td class=\"oa3\" width=\"240\">\n<p style=\"text-align: center;\">1 completed year of service<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa2\" width=\"196\" height=\"14\">\n<p style=\"text-align: center;\">01.05.2017 \u2013 30.04.2018<\/p>\n<\/td>\n<td class=\"oa2\" width=\"240\">\n<p style=\"text-align: center;\">1 completed year of service<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa3\" width=\"196\" height=\"14\">\n<p style=\"text-align: center;\">01.05.2018 \u2013 30.04.2019<\/p>\n<\/td>\n<td class=\"oa3\" width=\"240\">\n<p style=\"text-align: center;\">1 completed year of service<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa2\" style=\"text-align: center;\" width=\"196\" height=\"22\">01.05.2019 \u2013 25 March 2020<\/td>\n<td class=\"oa2\" width=\"240\">\n<p style=\"text-align: center;\">Less than 1 completed year of service<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Partial Exemption for 5 years.<br \/>\nRM1,000 for 5 completed years of service.<br \/>\nPartial Exemption = 5 years * RM1,000<br \/>\n= RM5,000<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<hr \/>\n<p><strong style=\"font-size: 25px;\">ANC Group &#8211; Your Personal Tax Advisor<\/strong><\/p>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for <a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>, <a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and <a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>\n<p>[vc_btn title=&#8221;Get a Quote&#8221; color=&#8221;orange&#8221; size=&#8221;lg&#8221; link=&#8221;url:%23Footer|title:Footer||&#8221; el_id=&#8221;buttonGetQuoteTaxService&#8221;]<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>PUBLIC RULING NO. 9\/2016 : Gratuity The objective of this PUBLIC RULING NO. 9\/2016\u00a0 is to explain the method used to characterise lump sum payments received by employees upon the termination of their employment as gratuity and the tax treatment of gratuity. What is gratuity? When an individual ceases employment upon resignation or retirement, he [&hellip;]<\/p>","protected":false},"author":1,"featured_media":5401,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,33,42],"tags":[],"class_list":["post-5157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employment","category-publication","category-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is the Tax Treatment of Gratuity Received? - PUBLIC RULING NO. 9\/2016 : Gratuity<\/title>\n<meta name=\"description\" content=\"The objective of this PUBLIC RULING NO. 9\/2016\u00a0 is to explain the method used to characterise lump sum payments received by employees upon the termination of their employment as gratuity and the tax treatment of gratuity.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/tax-treatment-gratuity\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is the Tax Treatment of Gratuity Received? 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