公司给员工红包可不可以扣税?

 根据1967年《所得税法令》的第13(1)(a) 条规,员工在工作中所获得的收益或利润的总收入（包括正在进行或有业务的员工所产生的任何工资，薪金，薪酬，休假工资，费用，佣金，奖金，酬金或津贴（无论是金钱还是其他形式））都视为就业收入的一种。

 而员工收到的红包是属于额外津贴并包含在就业收入里。

 根据1967年《所得税法令》的第33(1) 条规，支出或费用的税务减免皆是需为了产生收入。

 因此，公司需要替员工把该收入呈报在年度薪酬表，才能享有该花费的税务减免。

 Supporting information

Public Ruling 5/2019 Perquisites from Employment

http://phl.hasil.gov.my/pdf/pdfam/PR_05_2019_2.pdf

Paragraph 3.9 Definition of perquisites

“Perquisites”, in relation to an employment, means benefits in cash or in kind that are convertible into money received by an employee from the employer or third parties in respect of having or exercising the employment.

Paragraph 8.3 Employer’s Responsibilities

In accordance with subsection 83(1) of the ITA 1967, the employer is required to report in the employee's statement of remuneration (Form EA and EC) and Form E for the employer, all payments in respect of services provided by the employee including all types of perquisites. This includes the benefits provided for the spouse, family, servants, dependent or guest of the employee. The failure by the employer to comply with this subsection will render the employer liable to prosecution under subsection 120(1) of the ITA.

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Published : 10-Feb-2021