{"id":5158,"date":"2023-09-23T23:24:19","date_gmt":"2023-09-23T15:24:19","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=3919"},"modified":"2023-09-23T23:24:19","modified_gmt":"2023-09-23T15:24:19","slug":"tax-borne-tax-treatment-pr11-2016","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/tax-borne-tax-treatment-pr11-2016\/","title":{"rendered":"What is the Tax Treatment of Tax Borne By Employers? &#8211; LATEST UPDATE : PUBLIC RULING NO. 11\/2016"},"content":{"rendered":"<div><\/div>\n<h4><a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/PR_11_2016.pdf\"><span style=\"text-decoration: underline;\"><strong>PUBLIC RULING NO. 11\/2016 : TAX BORNE BY EMPLOYERS<\/strong><\/span><\/a><\/h4>\n<div class=\"page\" title=\"Page 4\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>The objective of <strong>PUBLIC RULING NO .11\/2016 : TAX BORNE BY EMPLOYERS<\/strong> is to explain the computation of \u2013<\/p>\n<p>(a) \u00a0perquisite relating to income tax of an employee borne by an employer; and<\/p>\n<p>(b) \u00a0tax payable by the employee who is entitled to this perquisite.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-3920\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2023\/05\/pretty-secretary-working-with-papers-in-office-SBI-306969194-300x200.jpg\" alt=\"What is the Tax Treatment of Tax Borne By Employers? - LATEST UPDATE : PUBLIC RULING NO. 11\/2016\" width=\"1201\" height=\"800\" \/><\/p>\n<ul>\n<li><strong><strong>What is Tax Borne by Employers?<br \/>\n<\/strong><\/strong>Income tax is a personal monetary liability of an employee.<b>\u00a0<\/b>Hence, Income Tax borne by employers is a kind of perquisite to employee. It is the\u00a0agreement by the employer to pay the income tax of the employee does not relieve the employee from tax liability on the amount of income tax borne by the employer.<\/li>\n<\/ul>\n<hr \/>\n<ul>\n<li><strong><strong><strong><strong>Whats is the tax treatment of Tax Borne by Employers?<br \/>\n<span style=\"font-weight: 400;\">The income tax of an employee borne by his employer for a basis year for a YA is treated as income of that employee in that basis year when the actual amount of tax for that YA can be ascertained, that is in the following basis year.<\/span><\/strong><\/strong><\/strong><\/strong><strong><strong><strong>\u793a\u4f8b\uff1a<br \/>\n<\/strong><\/strong><\/strong><\/p>\n<table style=\"height: 292px;\" border=\"0\" width=\"1105\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col width=\"187\" \/>\n<col width=\"132\" \/>\n<col width=\"134\" \/>\n<col width=\"143\" \/><\/colgroup>\n<tbody>\n<tr>\n<td class=\"oa1\" width=\"187\"><\/td>\n<td class=\"oa2\" width=\"132\">\n<p style=\"text-align: center;\">YA 2018<\/p>\n<\/td>\n<td class=\"oa2\" style=\"text-align: center;\" width=\"134\">\n<p style=\"text-align: center;\">YA 2019<\/p>\n<\/td>\n<td class=\"oa2\" style=\"text-align: center;\" width=\"143\">\n<p style=\"text-align: center;\">YA 2020<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa3\" width=\"187\"><strong>Chargeable Income<\/strong><\/td>\n<td class=\"oa4\" width=\"132\">\n<p style=\"text-align: center;\">100,000<\/p>\n<\/td>\n<td class=\"oa4\" width=\"134\">\n<p style=\"text-align: center;\">100,000<\/p>\n<\/td>\n<td class=\"oa4\" width=\"143\">\n<p style=\"text-align: center;\">100,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa5\" width=\"187\"><strong>Add : Tax Borne by Employer<\/strong><\/td>\n<td class=\"oa6\" width=\"132\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<td class=\"oa6\" width=\"134\">\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>10,900<\/strong><\/span><\/p>\n<\/td>\n<td class=\"oa7\" width=\"143\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline; color: #008000;\"><strong>13,516<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa8\" width=\"187\"><strong>Total<\/strong><\/td>\n<td class=\"oa9\" width=\"132\">\n<p style=\"text-align: center;\">100,000<\/p>\n<\/td>\n<td class=\"oa9\" width=\"134\">\n<p style=\"text-align: center;\">110,900<\/p>\n<\/td>\n<td class=\"oa9\" width=\"143\">\n<p style=\"text-align: center;\">113,516<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa5\" width=\"187\"><\/td>\n<td class=\"oa10\" width=\"132\"><\/td>\n<td class=\"oa10\" width=\"134\"><\/td>\n<td class=\"oa10\" width=\"143\"><\/td>\n<\/tr>\n<tr>\n<td class=\"oa8\" width=\"187\"><strong>Tax Payable (First 100,000)<\/strong><\/td>\n<td class=\"oa11\" width=\"132\">\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong>10,900<\/strong><\/span><\/p>\n<\/td>\n<td class=\"oa12\" width=\"134\">\n<p style=\"text-align: center;\">10,900<\/p>\n<\/td>\n<td class=\"oa12\" width=\"143\">\n<p style=\"text-align: center;\">10,900<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa5\" width=\"187\"><strong>Next @ 24%<\/strong><\/td>\n<td class=\"oa13\" width=\"132\"><\/td>\n<td class=\"oa6\" width=\"134\">\n<p style=\"text-align: center;\">2,616<\/p>\n<\/td>\n<td class=\"oa6\" width=\"143\">\n<p style=\"text-align: center;\">3,244<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa8\" style=\"text-align: center;\" width=\"187\">\n<p style=\"text-align: left;\"><strong>Total Tax Payable<\/strong><\/p>\n<\/td>\n<td class=\"oa14\" style=\"text-align: center;\" width=\"132\"><\/td>\n<td class=\"oa15\" style=\"text-align: center;\" width=\"134\"><span style=\"text-decoration: underline; color: #008000;\"><strong>13,516<\/strong><\/span><\/td>\n<td class=\"oa9\" width=\"143\">\n<p style=\"text-align: center;\">14,144<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><strong><strong><span style=\"text-decoration: underline;\">Based on the table above:<\/span><br \/>\n<\/strong><\/strong><\/strong><\/p>\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>The tax payable for YA 2018, which is RM 10,900 and being borne by the employer, is treated as gross income and taxed in the following YA 2019.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong><strong>The tax payable for YA 2019, which is RM 13,516 and being borne by employer, is treated as\u00a0gross income and taxed in the following YA 2020.<br \/>\n<\/strong><\/strong><strong><br \/>\nHence, there is a implication of <span style=\"text-decoration: underline;\">TAX ON TAX.<\/span><\/strong><\/p>\n<p>&nbsp;<\/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>What will be the tax treatment if the employee&#8217;s tax is partially borne by the employer?<br \/>\n<\/strong>According to paragraph 13(1)(a), only the portion of tax borne by the employer is a perquisite and treated as gross income from employment of the employee.<\/p>\n<p><strong>\u793a\u4f8b\uff1a<br \/>\nBased on the agreement by the employer, the employer agreed to borne 50% of the employee&#8217;s income tax\u00a0liability.<\/strong><\/p>\n<table style=\"height: 462px;\" border=\"0\" width=\"1097\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col width=\"187\" \/>\n<col width=\"132\" \/>\n<col width=\"134\" \/>\n<col width=\"143\" \/><\/colgroup>\n<tbody>\n<tr>\n<td class=\"oa1\" width=\"187\">\n<p style=\"text-align: center;\">\n<\/td>\n<td class=\"oa2\" style=\"text-align: center;\" width=\"132\"><strong>YA 2018<\/strong><\/td>\n<td class=\"oa2\" style=\"text-align: center;\" width=\"134\"><strong>YA 2019<\/strong><\/td>\n<td class=\"oa2\" style=\"text-align: center;\" width=\"143\"><strong>YA 2020<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"oa3\" width=\"187\">\n<p style=\"text-align: left;\"><strong>Chargeable Income<\/strong><\/p>\n<\/td>\n<td class=\"oa4\" style=\"text-align: center;\" width=\"132\">100,000<\/td>\n<td class=\"oa4\" style=\"text-align: center;\" width=\"134\">100,000<\/td>\n<td class=\"oa4\" style=\"text-align: center;\" width=\"143\">100,000<\/td>\n<\/tr>\n<tr>\n<td class=\"oa5\" width=\"187\">\n<p style=\"text-align: left;\"><strong>Add : Tax Borne by Employer<\/strong><\/p>\n<\/td>\n<td class=\"oa6\" style=\"text-align: center;\" width=\"132\">&#8211;<\/td>\n<td class=\"oa6\" style=\"text-align: center;\" width=\"134\"><strong><span style=\"color: #008000;\">5450<\/span><\/strong><br \/>\n<strong><span style=\"color: #008000;\">(10,900\/2)<\/span><\/strong><\/td>\n<td class=\"oa7\" style=\"text-align: center;\" width=\"143\"><span style=\"color: #0000ff;\"><strong>6,104<\/strong><\/span><br \/>\n<span style=\"color: #0000ff;\"><strong>(12,208\/2)<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td class=\"oa8\" width=\"187\">\n<p style=\"text-align: left;\"><strong>Total<\/strong><\/p>\n<\/td>\n<td class=\"oa9\" style=\"text-align: center;\" width=\"132\">100,000<\/td>\n<td class=\"oa9\" style=\"text-align: center;\" width=\"134\">105,450<\/td>\n<td class=\"oa9\" width=\"143\">\n<p style=\"text-align: center;\">106,104<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa5\" width=\"187\"><\/td>\n<td class=\"oa10\" width=\"132\"><\/td>\n<td class=\"oa10\" width=\"134\"><\/td>\n<td class=\"oa10\" width=\"143\"><\/td>\n<\/tr>\n<tr>\n<td class=\"oa8\" style=\"text-align: center;\" width=\"187\">\n<p style=\"text-align: left;\"><strong>Tax Payable (First 100,000)<\/strong><\/p>\n<\/td>\n<td class=\"oa11\" style=\"text-align: center;\" width=\"132\"><strong><span style=\"color: #008000;\">10,900<\/span><\/strong><\/td>\n<td class=\"oa12\" style=\"text-align: center;\" width=\"134\">10,900<\/td>\n<td class=\"oa12\" width=\"143\">\n<p style=\"text-align: center;\">10,900<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa5\" style=\"text-align: center;\" width=\"187\">\n<p style=\"text-align: left;\"><strong>Next @ 24%<\/strong><\/p>\n<\/td>\n<td class=\"oa13\" style=\"text-align: center;\" width=\"132\"><\/td>\n<td class=\"oa6\" style=\"text-align: center;\" width=\"134\">1,308<\/td>\n<td class=\"oa6\" width=\"143\">\n<p style=\"text-align: center;\">1,465<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"oa8\" style=\"text-align: center;\" width=\"187\">\n<p style=\"text-align: left;\"><strong>Total Tax Payable<\/strong><\/p>\n<\/td>\n<td class=\"oa14\" style=\"text-align: center;\" width=\"132\"><\/td>\n<td class=\"oa15\" style=\"text-align: center;\" width=\"134\"><strong><span style=\"color: #0000ff;\">12,208<\/span><\/strong><\/td>\n<td class=\"oa9\" width=\"143\">\n<p style=\"text-align: center;\">12,365<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><span style=\"text-decoration: underline;\"><strong>Based on the table above:<\/strong><\/span><\/p>\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>The tax payable for YA 2018, which is RM 10,900 and being borne by the employer 50% <\/strong><br \/>\n<strong>The portion of tax borne by employer : RM 5,450 is treated as gross income and taxed in the following YA 2019.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>The tax payable for YA 2019, which is RM 12,208 and being borne by employer 50%<\/strong><br \/>\n<strong>The portion of tax borne by employer : RM 6,104 is treated as\u00a0gross income and taxed in the following YA 2020.<\/strong><\/p>\n<p><strong>Hence, there is a implication of <span style=\"text-decoration: underline;\">TAX ON TAX.<\/span><\/strong><\/p>\n<\/div>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\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. 11\/2016 : TAX BORNE BY EMPLOYERS The objective of PUBLIC RULING NO .11\/2016 : TAX BORNE BY EMPLOYERS is to explain the computation of \u2013 (a) \u00a0perquisite relating to income tax of an employee borne by an employer; and (b) \u00a0tax payable by the employee who is entitled to this perquisite. What [&hellip;]<\/p>","protected":false},"author":1,"featured_media":5404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,33,42],"tags":[],"class_list":["post-5158","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 Tax Borne By Employers?<\/title>\n<meta name=\"description\" content=\"The objective of PUBLIC RULING NO .11\/2016 : TAX BORNE BY EMPLOYERS is to explain the tax treatment relating to income tax borne by employers.\" \/>\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-borne-tax-treatment-pr11-2016\/\" \/>\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 Tax Borne By Employers?\" \/>\n<meta property=\"og:description\" content=\"The objective of PUBLIC RULING NO .11\/2016 : TAX BORNE BY EMPLOYERS is to explain the tax treatment relating to income tax borne by employers.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/cn\/tax-borne-tax-treatment-pr11-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-23T15:24:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2023\/05\/photo-of-skilled-businessman-with-folded-umbrella-walking-down-ribbon-or-rope-SBI-305672077-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"hazelien\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"hazelien\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-borne-tax-treatment-pr11-2016\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/tax-borne-tax-treatment-pr11-2016\\\/\"},\"author\":{\"name\":\"hazelien\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/edc05d3cf1a4bace73d6fae8bd2cbbf0\"},\"headline\":\"What is the Tax Treatment of Tax Borne By Employers? 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