You are allowed to claim tax exemptions for the benefits-in-kind below, unless you have control over your employer. For more information see here.
Childcare provided by employers, e.g. a childcare center, is tax exempt
Food and drink provided free of charge
Free transportation between pickup points or home and the place of work (to and from)
Insurance premiums which are obligatory for foreign workers as a replacement to SOCSO contributions
Group insurance premium to cover workers in the event of an accident
Tax exempt for leave:
in Malaysia (not more than three times a year); or
overseas (not more than once a year) with a maximum value of RM 3,000
provided to employee and immediate family only.
Benefits used by employer to perform his employment duties
Discounts on goods and services provided by the employer
Tax exempt provided that they are:
not convertible into money by the employee even though they have money's worth;
for the benefit of the employee and are used by the employee personally; and
provided to employees as a whole and not provided specifically to a certain group of employees only.
Note: discounts on goods are only tax exempt up to a value of RM 1,000.
Benefits and monthly bills for fixed line telephones, mobile phones, pagers, PDAs and broadband
The amount to be exempted includes registration cost and installation cost. The exemption given is limited to one unit for each asset.
Benefits for medical treatment
Tax exempt for modern medicine, traditional medicine and maternity. Treatment must be by certified medical doctors or medical practitioners registered with government-approved bodies.
Exemption up to RM 6,000 for petrol used for official duty (this limit also applies to any petrol allowance/travel allowance/toll payment). Amounts above RM 6,000 may be claimed if records are kept for 7 years.
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