{"id":6841,"date":"2025-11-24T15:15:32","date_gmt":"2025-11-24T07:15:32","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6841"},"modified":"2025-11-27T09:25:25","modified_gmt":"2025-11-27T01:25:25","slug":"derivation-of-employment-income-malaysia-full-guide","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/derivation-of-employment-income-malaysia-full-guide\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u5c31\u4e1a\u6536\u5165\u6765\u6e90\u8ba4\u5b9a\uff1a\u5b8c\u6574\u6307\u5357"},"content":{"rendered":"<h1><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/group-people-working-out-business-plan-office-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6842\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/group-people-working-out-business-plan-office-scaled.jpg\" alt=\"derivation of employment income malaysia\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/group-people-working-out-business-plan-office-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/group-people-working-out-business-plan-office-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/group-people-working-out-business-plan-office-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/group-people-working-out-business-plan-office-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/group-people-working-out-business-plan-office-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h1>\n<h2>\u7b80\u4ecb<\/h2>\n<p>\u7406\u89e3\u9a6c\u6765\u897f\u4e9a\u5c31\u4e1a\u6536\u5165\u7684\u6765\u6e90\u8ba4\u5b9a\uff08Derivation of Employment Income Malaysia\uff09\u5bf9\u4e8e\u5224\u65ad\u5458\u5de5\u6536\u5165\u662f\u5426\u9700\u5728\u9a6c\u6765\u897f\u4e9a\u7eb3\u7a0e\u81f3\u5173\u91cd\u8981\u3002<br \/>\n\u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\uff08Income Tax Act 1967\uff0c\u7b80\u79f0ITA\uff09\u7b2c13(2)\u6761\uff0c\u5c31\u4e1a\u6536\u5165\u662f\u5426\u6e90\u81ea\u9a6c\u6765\u897f\u4e9a\uff0c\u53d6\u51b3\u4e8e\u5de5\u4f5c\u804c\u8d23\u7684\u5b9e\u9645\u5c65\u884c\u5730\u70b9\uff0c\u800c\u975e\u96c7\u4e3b\u6240\u5728\u5730\u6216\u652f\u4ed8\u5730\u70b9<\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6307\u5357\u5c06\u89e3\u91ca\u4e3b\u8981\u7c7b\u522b\u3001\u8c41\u514d\u60c5\u51b5\u4e0e\u7a0e\u52a1\u5f71\u54cd<\/span><\/p>\n<h2><b>1. \u6e90\u81ea\u9a6c\u6765\u897f\u4e9a\u7684\u5c31\u4e1a\u6536\u5165<\/b><\/h2>\n<p>\u6839\u636eITA\u7b2c13(2)\u6761\uff0c\u4ee5\u4e0b\u60c5\u51b5\u88ab\u89c6\u4e3a\u6e90\u81ea\u9a6c\u6765\u897f\u4e9a\u7684\u5c31\u4e1a\u6536\u5165\uff1a<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u00a0(a) \u7b2c13(2)(a)\u6761 \u2014 \u5728\u9a6c\u6765\u897f\u4e9a\u5c65\u884c\u6216\u884c\u4f7f\u804c\u52a1<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u82e5\u5458\u5de5\u5728\u9a6c\u6765\u897f\u4e9a\u5883\u5185\u6267\u884c\u5de5\u4f5c\u6216\u63d0\u4f9b\u670d\u52a1\uff0c\u8be5\u6536\u5165\u89c6\u4e3a\u6e90\u81ea\u9a6c\u6765\u897f\u4e9a\uff0c\u4e0d\u8bba\u652f\u4ed8\u5730\u70b9\u4e3a\u4f55\u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>(b) \u7b2c13(2)(b)\u6761 \u2014 \u4e0e\u9a6c\u6765\u897f\u4e9a\u5de5\u4f5c\u76f8\u5173\u7684\u5047\u671f\u85aa\u8d44<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u51e1\u4e0e\u9a6c\u6765\u897f\u4e9a\u5c65\u884c\u7684\u5de5\u4f5c\u6709\u5173\u7684\u5047\u671f\u85aa\u8d44\uff08\u5982\u5e74\u5047\u85aa\u8d44\uff09\uff0c\u5373\u4f7f\u5728\u6d77\u5916\u5ea6\u5047\u671f\u95f4\u9886\u53d6\uff0c\u4e5f\u5c5e\u9a6c\u6765\u897f\u4e9a\u6765\u6e90\uff0c\u5e94\u7eb3\u7a0e\u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>(c) \u7b2c13(2)(c)\u6761 \u2014 \u4e0e\u9a6c\u6765\u897f\u4e9a\u5de5\u4f5c\u76f8\u5173\u7684\u6d77\u5916\u804c\u52a1<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u82e5\u5458\u5de5\u5728\u6d77\u5916\u6267\u884c\u7684\u804c\u52a1\u4e0e\u5176\u9a6c\u6765\u897f\u4e9a\u4e3b\u8981\u804c\u52a1\u76f8\u8fde\u6216\u9644\u5e26\uff08incidental\uff09\uff0c\u6536\u5165\u4ecd\u88ab\u89c6\u4e3a\u9a6c\u6765\u897f\u4e9a\u6765\u6e90\u3002<\/p>\n<p>\u793a\u4f8b\uff1a<br \/>\n\u4e00\u540d\u5728\u9a6c\u6765\u897f\u4e9a\u5de5\u4f5c\u7684\u5e02\u573a\u7ecf\u7406\u51fa\u56fd\u53c2\u52a0\u4ea7\u54c1\u53d1\u5e03\u4f1a\uff0c\u6b64\u5dee\u65c5\u5c5e\u9a6c\u6765\u897f\u4e9a\u5de5\u4f5c\u7684\u5ef6\u4f38\uff0c\u56e0\u6b64\u4ecd\u987b\u5728\u9a6c\u6765\u897f\u4e9a\u7eb3\u7a0e\u3002<\/p>\n<h2><b>2. \u77ed\u671f\u5de5\u4f5c\u8c41\u514d<\/b><\/h2>\n<p>\u6839\u636eITA\u9644\u8868\u516d\u7b2c21\u6bb5\uff0c\u82e5\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff0c\u53ef\u4eab\u514d\u7a0e\uff1a<\/p>\n<ul>\n<li aria-level=\"1\">\u5458\u5de5\u4e3a\u975e\u5c45\u6c11\uff08non-resident\uff09\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5728\u9a6c\u6765\u897f\u4e9a\u5c65\u884c\u5de5\u4f5c\u4e0d\u8d85\u8fc760\u5929\uff08\u6309\u5c65\u804c\u5929\u6570\u8ba1\u7b97\uff0c\u4e0d\u542b\u5728\u5883\u5185\u9017\u7559\u5929\u6570\uff09\u3002<\/li>\n<\/ul>\n<p>\u4f46\u4ee5\u4e0b\u4eba\u5458\u4e0d\u9002\u7528\u8c41\u514d\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u5171\u827a\u4eba\uff08Public entertainer\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9a6c\u6765\u897f\u4e9a\u5c45\u6c11\u516c\u53f8\u7684\u8463\u4e8b\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><em>\ud83d\udca1\u7a0e\u52a1\u89c4\u5212\u63d0\u793a\uff1a\u96c7\u4e3b\u4e0e\u5458\u5de5\u5e94\u4fdd\u5b58\u8be6\u7ec6\u7684\u51fa\u52e4\u8bb0\u5f55\u4e0e\u804c\u52a1\u6027\u8d28\uff0c\u4ee5\u652f\u6301\u8c41\u514d\u7533\u8bf7\u3002<\/em><\/p>\n<h2><b>3. \u57fa\u4e8e\u96c7\u4e3b\u6027\u8d28\u89c6\u4e3a\u6e90\u81ea\u9a6c\u6765\u897f\u4e9a\u7684\u6536\u5165<\/b><\/h2>\n<p>\u67d0\u4e9b\u7c7b\u522b\u7684\u6536\u5165\u4f1a\u6839\u636e\u96c7\u4e3b\u7684\u8eab\u4efd\u88ab\u89c6\u4e3a\u6e90\u81ea\u9a6c\u6765\u897f\u4e9a\u7684\u6536\u5165\u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>(a) \u7b2c13(2)(d)\u6761 \u2014 \u5c45\u6c11\u516c\u53f8\u8463\u4e8b\u916c\u91d1<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u82e5\u8463\u4e8b\u4e3a\u5c45\u6c11\u516c\u53f8\uff08resident company\uff09\u4e4b\u8463\u4e8b\uff0c\u5176\u8463\u4e8b\u916c\u91d1\u89c6\u4e3a\u6e90\u81ea\u9a6c\u6765\u897f\u4e9a\uff0c\u5373\u4f7f\u8463\u4e8b\u8eab\u5728\u56fd\u5916\u5c65\u804c\u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>(b) \u7b2c13(2)(e)\u6761 \u2014 \u8239\u8236\u6216\u98de\u673a\u4e0a\u4e4b\u5458\u5de5<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u82e5\u5458\u5de5\u53d7\u96c7\u4e8e\u7531\u5c45\u6c11\u516c\u53f8\u8425\u8fd0\u7684\u8239\u8236\u6216\u98de\u673a\uff0c\u5176\u6536\u5165\u4ea6\u89c6\u4e3a\u6e90\u81ea\u9a6c\u6765\u897f\u4e9a\u3002<\/p>\n<p><em>\u9644\u8868\u516d\u7b2c34\u6bb5\u8c41\u514d\u6761\u6b3e\uff1a<\/em><b><br \/>\n<\/b> \u82e5\u8239\u8236\u6ce8\u518c\u4e8e\u300a1952\u5e74\u5546\u8239\u6761\u4f8b\u300b\uff08Merchant Shipping Ordinance 1952\uff09\u4e0b\uff0c\u4e14\u7531\u9a6c\u6765\u897f\u4e9a\u7a0e\u52a1\u5c45\u6c11\u62e5\u6709\u5e76\u7528\u4e8e\u5546\u4e1a\u7528\u9014\uff0c\u5219\u8239\u5458\u6536\u5165\u53ef\u4eab\u514d\u7a0e\u3002<\/p>\n<h2 class=\"translation-block\">4. \u4e0e\u6765\u6e90\u5224\u5b9a\u65e0\u5173\u7684\u56e0\u7d20<\/h2>\n<p class=\"translation-block\">\u4ee5\u4e0b\u56e0\u7d20\u4e0d\u4f1a\u5f71\u54cd\u5c31\u4e1a\u6536\u5165\u7684\u6765\u6e90\u8ba4\u5b9a\uff1a<\/p>\n<ul>\n<li aria-level=\"1\" class=\"translation-block\">\u6536\u5165\u6536\u53d6\u5730\u70b9\uff08\u9a6c\u6765\u897f\u4e9a\u6216\u6d77\u5916\uff09\uff1b<\/li>\n<li aria-level=\"1\" class=\"translation-block\">\u96c7\u4e3b\u6216\u516c\u53f8\u603b\u90e8\u6240\u5728\u5730\uff1b<\/li>\n<li aria-level=\"1\" class=\"translation-block\">\u652f\u4ed8\u8d44\u91d1\u6765\u6e90\uff1b<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5458\u5de5\u7684\u5c45\u7559\u8eab\u4efd\u3002<\/li>\n<\/ul>\n<p>\ud83d\udc49 \u6700\u5173\u952e\u7684\u662f\u5de5\u4f5c\u5c65\u884c\u5730\u3002<\/p>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\">\u5728\u9a6c\u6765\u897f\u4e9a\u5c65\u884c\u5de5\u4f5c\u7684\u6536\u5165\uff0c\u89c6\u4e3a\u9a6c\u6765\u897f\u4e9a\u6765\u6e90<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u4e0e\u9a6c\u6765\u897f\u4e9a\u5de5\u4f5c\u76f8\u5173\u7684\u5047\u671f\u85aa\u8d44\u9700\u7eb3\u7a0e<\/span><\/li>\n<li><span style=\"font-weight: 400;\">60\u5929\u4ee5\u4e0b\u77ed\u671f\u5c31\u4e1a\u53ef\u80fd\u8c41\u514d<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u5c45\u6c11\u516c\u53f8\u8463\u4e8b\u916c\u91d1\u5c5e\u9a6c\u6765\u897f\u4e9a\u6765\u6e90<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u6536\u5165\u652f\u4ed8\u5730\u3001\u96c7\u4e3b\u6240\u5728\u5730\u53ca\u5458\u5de5\u5c45\u7559\u8eab\u4efd\u7686\u975e\u51b3\u5b9a\u56e0\u7d20<\/span><\/li>\n<\/ul>\n<hr \/>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\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\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/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>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Understanding the derivation of employment income Malaysia is essential to determine whether income earned by an employee is taxable in Malaysia. Under Section 13(2) of the Income Tax Act 1967 (ITA), employment income is deemed derived from Malaysia depending on where the employment duties are exercised \u2014 not where the employer is located or [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6842,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-6841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employment"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Derivation of Employment Income Malaysia: Full Guide - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how employment income is derived in Malaysia under Section 13(2) of the Income Tax Act 1967, including exemptions and residency implications.\" \/>\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\/derivation-of-employment-income-malaysia-full-guide\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Derivation of Employment Income Malaysia: Full Guide - 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