[{"data":1,"prerenderedAt":14},["ShallowReactive",2],{"marketing-zh-A_Rundown_of_Malaysia_New_Regulations_by_2025":3},{"id":4,"slug":5,"title":6,"description":7,"htmlContent":8,"bannerImage":9,"flagImage":10,"countryName":11,"image":12},"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/p>\n\n\n\n\u003Cp>\u003Cstrong>2025年\u003C/strong>\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>马来西亚新规盘点\u003C/strong>\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong> \u003C/strong>\u003Cstrong> 01  最低薪资调整\u003C/strong>\u003C/p>\n\n\n\n\u003Cp>\u003Cem>\u003C/em>\u003Cstrong>  02  缴纳员工个人所得税PCB的系统更换\u003C/strong>\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>  03  自雇者缴纳公积金政府补贴提高\u003C/strong>\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>\u003C/strong>\u003Cstrong>  04  电子发票制度\u003C/strong>\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>  05  公司所得税减免\u003C/strong>\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>  06  森林城市金融特区\u003C/strong>\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>  07  \u003C/strong>\u003Cstrong>马来西亚外籍劳工EPF缴纳率调整\u003C/strong>\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>一、最低薪资调整\u003C/strong>\u003C/p>\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/strong>。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/p>\n\n\n\n\u003Cp>（a） 多于5名员工公司 2025年2月1日实施\u003C/p>\n\n\n\n\u003Cp>（b）少于5名员工公司 2025年8月1日实施\u003C/p>\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/p>\n\n\n\n\u003Cp>\u003Cimg decoding=\"async\" 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\" alt=\"\">\u003C/p>\n\n\n\n\u003Cp>▂▂\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>二、缴纳员工个人所得税PCB的系统更换\u003C/strong>\u003C/p>\n\n\n\n\u003Cp>     所有雇主此前使用的系统 E-data PCB/e-PCB/e-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/p>\n\n\n\n\u003Cp>▂▂\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>三、\u003C/strong>\u003Cstrong>自雇者缴纳公积金 政府补贴提高至20%\u003C/strong>\u003C/p>\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/p>\n\n\n\n\u003Cp>▂▂\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>四、电子发票制度\u003C/strong>\u003C/p>\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/p>\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/p>\n\n\n\n\u003Cp>▂▂\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>五、公司所得税减免\u003C/strong>\u003C/p>\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/p>\n\n\n\n\u003Cp>▂▂\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>六\u003C/strong>\u003Cstrong>、森林城市金融特区 (Forest City Special Financial Zone, FCSFZ)\u003C/strong>\u003C/p>\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/p>\n\n\n\n\u003Cp>\u003Cstrong>     家族办公室（Family Offices）：\u003C/strong>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/p>\n\n\n\n\u003Cp>\u003Cstrong>     金融全球商业服务（Financial Global Business Services）：\u003C/strong>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/p>\n\n\n\n\u003Cp>\u003Cstrong>     知识型员工（Knowledge Workers）：\u003C/strong>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/p>\n\n\n\n\u003Cp>\u003Cstrong>     搬迁激励（Relocation Incentives）：\u003C/strong>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/p>\n\n\n\n\u003Cp>▂▂\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>七\u003C/strong>\u003Cstrong>、\u003C/strong>\u003Cstrong>马来西亚外籍劳工EPF缴纳率调整：雇主缴纳2%\u003C/strong>\u003C/p>\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/strong>\u003C/p>\n\n\n\n\u003Cp>      此前，外籍劳工的 EPF 缴纳为\u003Cstrong>自愿性质\u003C/strong>，雇主无强制义务。政府原先提议的缴纳率为\u003Cstrong>12%\u003C/strong>，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/strong>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/p>\n\n\n\n\u003Cp>\u003Cstrong>政策影响：\u003C/strong>\u003C/p>\n\n\n\n\u003Col>\n\u003Cli>\u003Cstrong> 对雇主：\u003C/strong>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/li>\n\n\n\n\u003Cli>\u003Cstrong>对外籍劳工：\u003C/strong>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/strong>仍需等待政府进一步公布具体细则。\u003C/li>\n\n\n\n\u003Cli>\u003Cstrong>对经济：\u003C/strong>政府希望此举在\u003Cstrong>提升外籍劳工福利\u003C/strong>的同时，维持马来西亚的\u003Cstrong>投资吸引力\u003C/strong>和\u003Cstrong>经济竞争力\u003C/strong>，确保劳资双方利益平衡。\u003C/li>\n\u003C/ol>\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/strong>，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/strong>。企业和外籍劳工可关注\u003Cstrong>雇员公积金局（EPF）官方网站\u003C/strong>，以获取最新信息。\u003C/p>\n\n\n\n\u003Cp>▂▂\u003C/p>\n\n\n\n\u003Cp>\u003Cstrong>      SmartDeer，\u003C/strong>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/p>\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://blog.smartdeer.work/wp-content/uploads/2025/07/微信图片_20250723033911-3.png\" alt=\"\" class=\"wp-image-1832\" style=\"width:132px;height:auto\"/>\u003C/figure>\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/p>\n","https://blog.smartdeer.work/wp-content/uploads/2025/12/dd5ab14d227042126ac23356faddaee8.jpg","","Malaysia",{"node":13},{"sourceUrl":9},1780062924270]