[{"data":1,"prerenderedAt":15},["ShallowReactive",2],{"blog-zh-A_Rundown_of_Malaysia_New_Regulations_by_2025":3},{"id":4,"slug":5,"title":6,"description":7,"htmlContent":8,"bannerImage":9,"flagImage":10,"showBanner":11,"showTitle":11,"showContactForm":11,"countryName":12,"image":13},"cG9zdDozNjQ2","A_Rundown_of_Malaysia_New_Regulations_by_2025","2025年 马来西亚新规盘点","2025年马来西亚新规盘点  01  最低薪资调整  02  缴纳员工个人所得税PCB的系统更换  03  自雇者缴纳公积金政府补贴提高  04  电子发票制度  05  公司所得税减免  06  森林城市金融特区  07  马来西亚外籍劳工EPF缴纳率调整","\n\u003Cp>\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>2025年\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>马来西亚新规盘点\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong> \u003C\u002Fstrong>\u003Cstrong> 01  最低薪资调整\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cem>\u003C\u002Fem>\u003Cstrong>  02  缴纳员工个人所得税PCB的系统更换\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>  03  自雇者缴纳公积金政府补贴提高\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>\u003C\u002Fstrong>\u003Cstrong>  04  电子发票制度\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>  05  公司所得税减免\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>  06  森林城市金融特区\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>  07  \u003C\u002Fstrong>\u003Cstrong>马来西亚外籍劳工EPF缴纳率调整\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>一、最低薪资调整\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>     马来西亚是在2019年统一全国各地的最低薪资标准。从2025年2月1日起，最低薪资将从此前的马币1500\u003Cstrong>调涨至马币1700\u003C\u002Fstrong>。此次调整也适用于私人领域的外籍工人，但不包括家庭帮佣和合约学徒。此措施将分阶段落实：\u003C\u002Fp>\n\n\n\n\u003Cp>（a） 多于5名员工公司 2025年2月1日实施\u003C\u002Fp>\n\n\n\n\u003Cp>（b）少于5名员工公司 2025年8月1日实施\u003C\u002Fp>\n\n\n\n\u003Cp>      除了最低薪资制度以外，马来西亚政府也将多措并举来改善员工的薪资状况，包括首次依据马来西亚职业分类标准（MASCO）的所有行业起薪指南，为雇主和雇员提供更合理的薪资参考依据。\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cimg decoding=\"async\" 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QSDb5n881qo0IiIAIiIAIiMDrCEj+X4dDByIgAiIgAiKQDgSST\u002F7T4a7oGkVABERABEQgpgQk\u002FzHFq85FQAREQAREwIkEklH+nchRYxIBERABERCBJCIg+U+im6WhioAIiIAIiEB0CCSn\u002FEfn2tWLCIiACIiACKQpAcl\u002Fmt54XbYIiIAIiEA6E4hU\u002FktKSgoLC3NycnwgmiDxvLw8qypgkNpgcaqCmeIiIAIiIAIiIALzJhCR\u002FKP9brc7MzPT5\u002FTIucfjKfL+UMWhKf2DIeJUyURABERABERABGJBICL5z8rKys3NpfQZWXFxcXZ2tgnm5+ej+vgBgyHiVIU0VYqACIiACIiACMyTQETyH+Kc9jkBOwQmM2CQqmBxqmQiIAIiIAIiIAJRJxAT+ff5HGAOTWldgHVoOabK59AE\u002Fcvp6WmXf1QRERABERABERCBMAjERP7DOG+kKQsWLIi0C7UXAREQAREQgXQlEBP5t3b7DVVzaEoTobQOLYcg5nNIJISpSgREQAREQAREYB4EYiL\u002F9g38kpISc2hKM0QryGGwOFUyERABERABERCBWBCIifxnZGRY\u002F7m\u002F9Qv\u002FAYNcUrA4VWGYUkRABERABERABOZMICL5L\u002FT+wZ8c79\u002F8ocTM+XNzc3E4xFB384v9AYOkBYtTJRMBERABERABEYgFgYjkH+X2\u002Fmmf1wpriPn5+SZKTuggtQGTiYdlShIBERABERABEZgjgYjkf47nUroIiIAIiIAIiIAjCKSC\u002FDsCpAYhAiIgAiIgAslDQPKfPPdKIxUBERABERCBKBFIDfmPEgx1IwIiIAIiIALpQUDynx73WVcpAiIgAiIgAjYCqSL\u002FtkuSKwIiIAIiIAIiEJqA5D80H9WKgAiIgAiIQAoSSB35T8Gbo0sSAREQAREQgdgQkPzHhqt6FQEREAEREAEHE0gl+XcwZg1NBERABERABJxEQPLvpLuhsYiACIiACIhAXAiklvzHBZlOIgIiIAIiIALJTkDyn+x3UOMXAREQAREQgTkTSDX5nzMANRABERABERCB9CMg+U+\u002Fe64rFgEREAERSHsCqSf\u002FaX9LBUAEREAEREAEZiMg+Z+NkOpFQAREQAREIOUIpKL8p9xN0gWJgAiIgAiIQHQJSP6jy1O9iYAIiIAIiEASEIiJ\u002FJeUlOTl5eV4f\u002FAtDPj+8YBBq8n8HLUSAREQAREQAREIQSAm8l9cXJyfn19UVLRw4cKCggLr9PjZ2dk+8YBBq4kcERABERABERCBqBOIvvyzms\u002FIyDADzcrKyszMJMJhYWEhPhF8SuYBxAMGSYjY1IEIiIAIiIAIiEBQAtGXf6Sd1T\u002FSzjlNSQQfs6YF+Jjb7aYMGCQuEwEREAEREAERiBGB6Ms\u002FAzV7\u002Fnz6Nxv7RIyx+jcOpeVbjj2IH9qmp6dDJ7hULQIiIAIiIAIiEIRATOSf1T8f+DEzDwhy6ojCCxYsiKi9GouACIiACIhAGhOIvvzzOd\u002Faz2fbn2\u002F8RAxhs9vv4wcMmpwISzUXAREQAREQAREISCD68s9p7Pv5HBrzCXo8HiKYqTWlCRpfpQiIgAiIgAiIQIwIRF\u002F+UXQ2\u002F80v\u002FVHi5+bmMnp2AvCJ4JuSCOYfJCFKpm5EQAREQAREQAQCEIi+\u002FKPobPgXFBTk5OQg7Xz+t06Lb8XJMfGAQVOlUgREQAREQAREIBYEoi\u002F\u002FjJIZQJH3Jz8\u002FH5+IMXxvuMgeDxg0+VEo1YUIiIAIiIAIiIAfgZjIv99ZFBABERABERABEXAQgdSXfwfB1lBEQAREQAREwBkEJP\u002FOuA8ahQiIgAiIgAjEkUA6yH8ccepUIiACIiACIpAMBCT\u002FyXCXNEYREAEREAERiCqB9JD\u002FqCJTZyIgAiIgAiKQ7AQk\u002F8l+BzV+ERABERABEZgzgXSR\u002FzmDUQMREAEREAERSF0Ckv\u002FUvbe6MhEQAREQAREIQiB95D8IAIVFQAREQAREIP0ISP7T757rikVABERABNKeQDrJf9rfbAEQAREQAREQAUNA8m84qBQBERABERCBNCKQXvKfRjdWlyoCIiACIiACwQlI\u002FoOzUY0IiIAIiIAIpCiBdJP\u002FFL2NuiwREAEREAERmAsByf9caClXBERABERABFKCQKzkPy8vL8f7U1JSYoHC948HDFpNou+oRxEQAREQARFIewIxkX80HrBFRUULFy4sKCjAN4afnZ3tEw8YNPkqRUAEREAEREAEYkEgJvLPQPPz8ymzsrIQexyssLAwMzOTCD4l8wDW\u002FQGDJMTU1LkIiIAIiIAIpDmB6Ms\u002Fop6RkREQq0\u002Fc7XaTFjBIXCYCIiACIiACIhAjAtGXf0Td4\u002FGw\u002F+\u002F99J\u002FDbMAaOqt\u002Ffz9g0EoL5kxPTwerCiOuFBEQAREQARFIawLRl39wMgNgb59tf\u002FPt3z4DoDYqtmDBgqj0o05EQAREQAREIA0JRF\u002F+Wc2j\u002FXzdhyYlPrMBfMxy7H7AIAmxNfUuAiIgAiIgAmlMIPryHwwm0wJ7FR8IiGD+QXtEvgiIgAiIgAiIQNQJRF\u002F+WfEj7WbDn7K4uDg3N5dxE8cngm9KIph\u002FkIQ4mE4hAiIgAiIgAmlLIPryD0o2\u002FBH1nJwcSj7\u002FEzGGX1BQYOLkhAiaKpUiIAIiIAIiIAKxIBAT+WdNn5+fX1RURIlvjRufIGaPBwxaTWLpqG8REAEREAERSFMCMZH\u002FNGWpyxYBERABERCBJCGQ3vKfJDdJwxQBERABERCB6BKQ\u002FEeXp3oTAREQAREQgSQgkO7ynwS3SEMUAREQAREQgWgTkPxHm6j6EwEREAEREAHHE5D8O\u002F4WaYAiIAIiIAIiEG0Ckv9oE1V\u002FIiACIiACIuB4ApJ\u002Fl8vxN0kDFAEREAEREIHoEpD8R5enehMBERABERCBJCAg+Z+5SfqfCIiACIiACKQVAcl\u002FWt1uXawIiIAIiIAIzBCQ\u002FM9QcLlUioAIiIAIiEAaEZD8p9HN1qWKgAiIgAiIgCEg+TccXC79UwREQAREQATShoDkP21utS5UBERABERABM4RkPyfI+FyyRMBERABERCBNCEg+U+TG63LFAEREAEREIHXCEj+X2PhcskXAREQAREQgbQgEFv5z8vLKykpsUDiE8nx\u002FuCbOI5\u002F0FSpFAEREAEREAERiAWBGMp\u002FYWGhz4gLCgqys7OLiooWLlyIb2px\u002FIOmKgGlTikCIiACIiACaUAghvLv8XgyMjIshswGMjMzs7KyiFAi+az7AwZJkImACIiACIiACMSOQKzkn\u002F38\u002FPx8n3HbZwNUud1uyoBB4okynVcEREAEREAEUp5ATOSfZb2PqBuOrP60YfUMAAAQAElEQVSNQ2n5lmMP4oe26enp0AmqFQEREAEREAERCEYgJvLPsj43NzfYKaMSX7BgQVT6CdSJYiIgAiIgAiKQ4gSiL\u002F\u002Fmc35AbEwLrLjlWw5Vdp9DmQiIgAiIgAiIQCwIRF\u002F+i4uLCwoKvP9xX47xmRAwdPsmP4cej4cIhm+ZCVqHCXN0YhEQAREQARFIaQLRl\u002F8i2092dvbChQvNh4CsrCxmAyXePwNgSiKYfzClgeviREAEREAERCDxBKIv\u002FyGuiamA2RhA8pkZmMyAQVOVwFKnFgEREAEREIEUJhBb+Wfdz\u002Frewodvtgby8\u002FPxTRzHP2iqVIqACIiACIiACMSCQGzlPxYjjlefOo8IiIAIiIAIpCwByX\u002FK3lpdmAiIgAiIgAgEIyD5D0bG5VKNCIiACIiACKQoAcl\u002Fit5YXZYIiIAIiIAIBCcg+Q\u002FOxuVSnQiIgAiIgAikJAHJf0reVl2UCIiACIiACIQiIPkPRcflUq0IiIAIiIAIpCAByX8K3lRdkgiIgAiIgAiEJiD5D83H5VK9CIiACIiACKQcAcl\u002Fyt1SXZAIiIAIiIAIzEZA8j8bIZdLGSIgAiIgAiKQYgQk\u002Fyl2Q3U5IiACIiACIjA7Acn\u002F7IxcLuWIgAiIgAiIQEoRkPyn1O3UxYiACIiACIhAOAQk\u002F+FQcrmUJQIiIAIiIAIpREDyn0I3U5ciAiIgAiIgAuERkPyHx8nlUp4IiIAIiIAIpAwByX\u002FK3EpdiAiIgAiIgAiESyAm8l9SUpKXl5fj\u002FcG3xoLvHw8YtJo4ydFYREAEREAERCBFCMRE\u002FgsKCrKzs4uKihYuXIhvocL3jwcMWk3kiIAIiIAIiIAIRJ1A9OW\u002FsLAQjc\u002FKymKslJmZmazv8YnjE8GnJId4wCAJDjUNSwREQAREQARSgkD05T\u002FX+2OHg9ibw4yMDOOY0u124wQMEpeJgAiIgAiIgAjEiED05d8+UNb3dnVn9W\u002FVWr7lUGX3OQxh09PTIWpjV6WeRUAEREAERCAFCMRQ\u002FtH+4uJi9gJigWnBggWx6FZ9ioAIiIAIiEA6EIiV\u002FBvtz8\u002FPt0M0u\u002F0mYvmWQ9zuc+hI06BEQAREQAREIOkJxET+A2q\u002Fz8a+x+MhgtkRmqA9Il8EREAEREAERCDqBGIi\u002F+z5+6z7GXdWVhZxZgb4piSC+QdJcLRpcCIgAiIgAiKQ5ASiL\u002F+FhYXs4Xv\u002F5M+rhRF7QJk\u002FA0AUyc\u002FOziaCBQwSl4mACIiACIiACMSIQPTlPzc3t+j1PyzxzehxTA17A\u002FghgqbKsaUGJgIiIAIiIAJJTSD68p\u002FUODR4ERABERABEUgHApL\u002F+d1ltRIBERABERCBJCYg+U\u002Fim6ehi4AIiIAIiMD8CEj+58fN5VI7ERABERABEUhaApL\u002FpL11GrgIiIAIiIAIzJeA5H++5FwutRQBERABERCBJCUg+U\u002FSG6dhi4AIiIAIiMD8CUj+58\u002FO5VJbERABERABEUhKApL\u002FpLxtGrQIiIAIiIAIREJA8h8JPZdLrUVABERABEQgCQlI\u002FpPwpmnIIiACIiACIhAZAcl\u002FZPxcLrUXAREQAREQgaQjIPlPulumAYuACIiACIhApAQk\u002F5ESdLnUgwiIgAiIgAgkGQHJf5LdMA1XBERABERABCInIPmPnKHLpT5EQAREQAREIKkISP6T6nZpsCIgAiIgAiIQDQKJl\u002F+SkpK8vLwc7w9+NC4qAX3olCIgAiIgAiKQRAQSL\u002F8FBQXZ2dlFRUULFy7ETyJ2GqoIiIAIiIAIJCmBBMt\u002FYWFhZmZmVlYW+CiZByTtBgBXIBMBERABERCB5CCQYPkHUkZGBqVlbrfb8uWIgAiIgAiIgAjEgkDi5Z\u002FVv3Vhdt8KBnSu\u002Fcbb77\u002FmPc4yjSd5CKy6+t16eEQgQgJ6iiIEqOY\u002F+3\u002FfFVDg4hNMvPzP7zoz3vvmi\u002FUjAvMiwCzzDW94w7yaqpEIvEpAT9GrIPSPCAh89H1vmZ8CRqVV4uXfvttv96NyeXHuRKcTAREQAREQgaQgkGD5ZwZtx+TxeHwi9lr5IiACIiACIiACUSGQYPnPysoqLi42v+1vSiLhXNj5558fTlrcc3TCJCCwYMECPT9JcJ+cPUQ9Rc6+P8kxusS+iBIs\u002F9wi85\u002F75+TkMA\u002FIzs4mEo5dcMEF4aQpRwQCEkjsv3UBh6Rg0hHQU5R0t8xpA06skCVe\u002FlnuF3l\u002F8vPz8Z12e+Y8HjUQAREQAREQAccTSLz8Ox6RBigCIiACIiACqUZA8h\u002F9O6oeRUAEREAERMDhBCT\u002FDr9BGp4IiIAIiIAIRJ+A5D\u002F6TF0u9SkCIiACIiACjiYg+Xf07dHgREAEREAERCAWBJwl\u002FyUlJXl5eTneH3zrgvEDxgsLC4lTWpk4VjJV+EQSYDplgghwx7nv3icoB98aBb5\u002FPGCQJsHiVMnSgQCvlMu8PzfddJP9elevXu0NX2aPBwzSKlicKlnKEwj2CAWMBwzyFjIPmynJiTo0Z8l\u002FQUFBdnZ2UVGR+WMA1tUGjBscPv+HgTSxkumquLiYiCx9CFh3P5xHaE7J6cMwza8U2W5paVnr\u002FQEFh5QYjsfj8YbXmkNT+gdDxKmSpTwBtMn+CHFoLhnHPx4wSL7b7f7mN79pnjfK3NxcgtE1B8k\u002FFBBs85\u002F+U2ZmZjL94WqJ4xPBpyTHxMGBEbQbySSQRpASgiaZwzibThd\u002FAj53n8fG3H3i+DwPDImSJ4Q4QRwOTZAEgvjE8a04OSZOlSwdCLBmWLRokblS3r+ou\u002FGJc2h8EniP42\u002FduhUfB6PWnhwwTpos5Qn4PBXmUeGqifOQ4GA8HiZOEJ8IRq0J4mO8iChjZw6Sf7Qcs1+qeQUT8VniI+oEw7FY4wtnDMqJGwGeH8x+uhCPEJlYmMn2NPmpTYCVlv0CrZfPggULrMeJBPMWWrNmDb5lVnKwTqxMOSlMIMTd93+EgiXzvMUakYPk336prLesf5GI21Xc7lPlYNPQEklgTo\u002FQnJITeVU6d3wJbNu27Xvf+545p8+bx+eQHHsyh5YFi1sJclKYAIv78B8hezJM7rvvPvPh3\u002F67JsSjZU6Uf97F7LP5rMzCvGD+naQtPZDPLi6lLA0J8ADwGIT5CM0pOQ1hpu0l\u002F\u002F73v\u002F\u002FGN74R5uUHSw4WD7NbpSU1AWSb\u002FfwwL8EnmUkDGwPG6IFayuia4+TfvIvz8\u002FPt12n22UzE7puIvWRrxfzOV05Ojj2eGF9nTQSBOT1Cc0pOxNXonIkhYGSb94l1euu7vonYD0nmLW9PNjnB4qZWZWoT8L\u002F79meGa7cf+ieTYNmiRYtCC5+VOSfHWfIf8F3Mgt5+SSDzidhr8fmXsMj7YxZ\u002FHBKUpQmBOT1Cc0pOE4C6TAgEfBfbP0fu3bvXOjTJX\u002FnKV2hot2Bxe478VCXA3WfryEd97MrFy8c6DJgcBzLOkn82bH3W\u002FSCAIHFg4ZuSCH4wy8vLM1WWYw4TUuqkcSbAoxL+IzSn5DhfiE6XKAKrV69mKe8v5x\u002F5yEd4TZtR8TmfHPwnnngCxz85WCc0kaU8Ae6+v\u002FZz1T6PEDkEgyXzsFFFAoafnZ2NE11zkPzzqZ79DTbtLTNizwVb+\u002Fm8ry0KJo0Ihk9zMjFm5Rxi+P5KQFCWqgR4BsJ\u002FhOaUnKrEdF3+BJD2VatWXXHuh31Xk8O32AULFpgw73Ej+Vu3bg2YHKwT05XK1CbAU3H\u002F\u002FfebR4US8TbXyyOEQwTjETLrWJJ5hC4\u002F92MlMzloaWkxYZJNW5pH0Rwk\u002F+zVe\u002FfsXysMHa4Wx0SRc3wimIlYJc0JYjgmSDKHiTadP34ErFtvHgBK62nB4RDjqcBnTHNKJl+WJgRY0NvN\u002FitX+KaK17ehYQ6tkoTQcVOrMrUJrFmzxnokcCxF56rxiWCWnJNsNxJIw3hN4ZsqK5l4FM1B8h\u002FFq1JXIiACIiACIiACIQhI\u002FkPAiVKVuhEBERABERABhxGQ\u002FDvshmg4IiACIiACIhB7ApL\u002F2DN2uXQOERABERABEXAUAcm\u002Fo26HBiMCIiACIiAC8SAg+Y8HZZdLZxEBERABERABBxGQ\u002FDvoZmgoIiACIiACIhAfApL\u002F+HB2uXQeERABERABEXAMAcm\u002FY26FBiICIiACIiAC8SIg+Y8XaZdLZxIBEXAIgcnJyVOnTp0+fXp6etohQ9IwRCDOBCT\u002FcQau04mACCSMwPDwcGNj4\u002F79+\u002Ffs2VPi\u002Fdm7d29dXd3x48c1D0jYXdGJE0RA8h9P8DqXCIhAYghMTExUV1fv27evqampr69vdHR0bGyMcnBw0OPxMCE4fPjwyZMnEzM4nTXVCfDsNTQ0zHqVPJD2HGarPJxsU9mDUfQl\u002F1GEqa5EQAScSIC3KgJ\u002F5MgRdvsDjm9qaqq7u5sctgECJoQT5CzWy5reqqqq5rSjgDxs27atpqZm1nOdPXv26NGjrcF\u002F2tvbz5w5M2s\u002FSogbgZ6env7+\u002FtCnY\u002Fb5yiuvHDp0aHx83GRyH3kqeDjNYdRLyX\u002FUkYbsUJUiIALxJcC6v7y8nIWUOe2b3vSmN7zhde89K8J+QFlZGW9hkznXks8KbC2gzTRE+FHoY8eO4YdjvOWZOpx33nltbW3MG0I3QUjI4VzuQD\u002FEWWuiN6E7UW3sCHDrN2\u002FeHGIqOTQ0tGnTJu64fQxve9vbPvOZz1C1a9euzs5OJnCUb3nLW3h0eZB8rKury952fv7r\u002FjWYXxdqJQIiIAKOJcAimVeqGd6f\u002FMmfXHLJJRdddJE5pHzPe97zd3\u002F3dxdeeCE+xgygpaUF8cafk\u002FGORnHf9773\u002FfEf\u002FzEN3\u002Fve97797W9vbm4OpyvmDSjBn\u002F\u002F5n3\u002F1q1\u002F98Ic\u002FjHig7iEamhnGF7\u002F4xW8E+snKymIAJgcnKoYUMULWpsXFxXv27GGLAlBR6Xl+nfClBmj2tsghgmps69atfOVhkNZ9t2fGx+f2YXM9F48NT+Nf\u002FMVf8PBwRaz72a9i8upvlZWVc+3cP1\u002Fy788kthH1LgIiEDcCvD15jVqne+Mb3\u002FjmN7\u002F5rW99qxXBZ\u002FXPGsuKsG\u002FPhoF1GI7Dix7BZlMhMzPTyv\u002FYxz7GRgIzACvi7yDSFRUVrOGZhXz2s58l4ROf+MQHPvABZgAHDhyY6zBoji1YsIAyisYg+SzC\u002FsSCBQuYo3CZDI+pQG9vbxTPEn5X0GamxXzLv8m73vWuj370o0zmzCBLSkrYC\u002FFPc3KER5E9ACaRAOdyLr300v8n0M+3vvWtyK9C8h85Q\u002FUgAgkmgH74j4B3n3+QSGFhIaW\u002FBYzTc05ODqWVv3DhQvuhiftEVqxY4RMxafEvUVD7OnVgYAAsdklgT5WV4pEjR975znd+8IMfRLMvuuiiU6dO0RCZCXPAdHjixAna8ta2mrCGYzEHh8HBQStod9gc3r17Nxu86P3f\u002Fu3fMjUxtX\u002F913\u002F98Y9\u002FnFa7du3i66\u002F\u002FMNA2MvlOQXN\u002FO3jwILVINWVUjDGwjP7Qhz7E5gTK9JWvfIUVKpfGVkpU+p9rJ5OTsmn+5gAAEABJREFUk8GaoJcXX3zxJz\u002F5SbZG2AVhDc30i8lKsHzHxtm6YOb6\u002Fve\u002Fv6+vj2mWvzEni3zwkv\u002FIGc61B+WLQJQJILeItI8VFBTk5eX5nAnxY\u002F\u002FWUnrECTMNy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alt=\"\">\u003C\u002Fp>\n\n\n\n\u003Cp>▂▂\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>二、缴纳员工个人所得税PCB的系统更换\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>     所有雇主此前使用的系统 E-data PCB\u002Fe-PCB\u002Fe-CP39将在2025年1月15日停止使用，雇主必须注册新ePCB Plus系统缴纳员工个人所得税。若雇主没有MYTAX账户，需要先申请雇主的MYTAX账户才能开通ePCB Plus系统。\u003C\u002Fp>\n\n\n\n\u003Cp>▂▂\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>三、\u003C\u002Fstrong>\u003Cstrong>自雇者缴纳公积金 政府补贴提高至20%\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>     为了鼓励非正式员工和没有固定收入的自雇人士参与自愿缴纳公积金计划（i-Saraan），政府基于个人年度自缴总额的补贴将从现有的15%提高至20%。会员每年最高可获得马币500补贴，终身上限为马币5000.\u003C\u002Fp>\n\n\n\n\u003Cp>▂▂\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>四、电子发票制度\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>     从2025年1月1日起，年营业额超过2500万令吉的公司需落实电子发票制度。\u003C\u002Fp>\n\n\n\n\u003Cp>     自2025年7月1日起，年营业额超过15万令吉的中小企业也需遵守此规定。\u003C\u002Fp>\n\n\n\n\u003Cp>▂▂\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>五、公司所得税减免\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>     针对雇主在实施灵活工作安排时所承担的费用和软件采购费用，提供额外50%的额外扣税。此外，政府计划对雇用重新回到工作岗位的女性的雇佣费用，提供50%的额外扣税，适用于为期12个月的薪资支出。\u003C\u002Fp>\n\n\n\n\u003Cp>▂▂\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>六\u003C\u002Fstrong>\u003Cstrong>、森林城市金融特区 (Forest City Special Financial Zone, FCSFZ)\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>      财政预算案宣布政府已批准森林城市金融特区 (FCSFZ) 为免税岛  (Duty-Free Island)，以支持旅游业和当地经济活动。为促进森林城市金融特区的发展，政府推出了以下税收优惠措施：\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>     家族办公室（Family Offices）：\u003C\u002Fstrong>在证券委员会（Securities Commission, SC）协调的单一家族办公室计划下，家族办公室可享受10年期的0%企业所得税率，预计于2025年第一季度开始实施。\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>     金融全球商业服务（Financial Global Business Services）：\u003C\u002Fstrong>从事金融全球商业服务、金融科技（Fintech）和外国支付系统的企业，可享受5%的企业所得税率。\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>     知识型员工（Knowledge Workers）：\u003C\u002Fstrong>在特区内工作的专业人士和马来西亚国民，其个人所得税税率为15%。\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>     搬迁激励（Relocation Incentives）：\u003C\u002Fstrong>为银行、保险、资本市场中介机构和其他符合条件的金融实体提供搬迁费用特别税收减免、增强工业建筑津贴和预扣税减免。 \u003C\u002Fp>\n\n\n\n\u003Cp>▂▂\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>七\u003C\u002Fstrong>\u003Cstrong>、\u003C\u002Fstrong>\u003Cstrong>马来西亚外籍劳工EPF缴纳率调整：雇主缴纳2%\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>      马来西亚首相于2025年2月3日正式宣布，自2025年起雇主需为外籍劳工缴纳雇员公积金（EPF），\u003Cstrong>缴纳率定为2%。\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Cp>      此前，外籍劳工的 EPF 缴纳为\u003Cstrong>自愿性质\u003C\u002Fstrong>，雇主无强制义务。政府原先提议的缴纳率为\u003Cstrong>12%\u003C\u002Fstrong>，但在听取企业界反馈并结合经济考量后，最终决定\u003Cstrong>大幅下调至2%，\u003C\u002Fstrong>这一政策的比例暂时不会调整，以平衡企业负担与劳工权益。\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>政策影响：\u003C\u002Fstrong>\u003C\u002Fp>\n\n\n\n\u003Col>\n\u003Cli>\u003Cstrong> 对雇主：\u003C\u002Fstrong>2% 的缴纳率远低于最初建议的 12%，大幅减轻了企业，特别是制造业、建筑业及种植业等劳动力密集型行业的财务负担。\u003C\u002Fli>\n\n\n\n\u003Cli>\u003Cstrong>对外籍劳工：\u003C\u002Fstrong>该政策将使外籍劳工首次享有部分 EPF 储蓄，有助于提升其财务保障。然而，\u003Cstrong>个人是否需缴纳EPF\u003C\u002Fstrong>仍需等待政府进一步公布具体细则。\u003C\u002Fli>\n\n\n\n\u003Cli>\u003Cstrong>对经济：\u003C\u002Fstrong>政府希望此举在\u003Cstrong>提升外籍劳工福利\u003C\u002Fstrong>的同时，维持马来西亚的\u003Cstrong>投资吸引力\u003C\u002Fstrong>和\u003Cstrong>经济竞争力\u003C\u002Fstrong>，确保劳资双方利益平衡。\u003C\u002Fli>\n\u003C\u002Fol>\n\n\n\n\u003Cp>     政府已表明，2% 的缴纳率将维持，直至经济环境改善，\u003Cstrong>未来可能会进一步调整 EPF 政策\u003C\u002Fstrong>，以确保劳资双方的长期可持续性。关于该政策的具体实施细节，政府预计将在\u003Cstrong>近期公布\u003C\u002Fstrong>。企业和外籍劳工可关注\u003Cstrong>雇员公积金局（EPF）官方网站\u003C\u002Fstrong>，以获取最新信息。\u003C\u002Fp>\n\n\n\n\u003Cp>▂▂\u003C\u002Fp>\n\n\n\n\u003Cp>\u003Cstrong>      SmartDeer，\u003C\u002Fstrong>是全球领先的人力资源一站式服务商，为中国出海企业解决包括全球招（免费链接优质项目和全球人才的招聘平台SmartDeer APP）全球雇（全球合规雇佣与薪酬发放等）。SmartDeer拥有自营的华人当地团队，分布在20多个国家和地区，可覆盖150+国家和地区的人力资源服务。\u003C\u002Fp>\n\n\n\n\u003Cfigure class=\"wp-block-image aligncenter size-full is-resized\">\u003Cimg loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\u002F\u002Fblog.smartdeer.work\u002Fwp-content\u002Fuploads\u002F2025\u002F07\u002F微信图片_20250723033911-3.png\" alt=\"\" class=\"wp-image-1832\" style=\"width:132px;height:auto\"\u002F>\u003C\u002Ffigure>\n\n\n\n\u003Cp class=\"has-text-align-center has-small-font-size\">📮 扫码获取专属顾问，领取更多政策解读 & 合规建议\u003C\u002Fp>\n","https:\u002F\u002Fblog.smartdeer.work\u002Fwp-content\u002Fuploads\u002F2025\u002F12\u002Fdd5ab14d227042126ac23356faddaee8.jpg","",true,"Malaysia",{"node":14},{"sourceUrl":9},1781967258181]