Employees Share Scheme (ESS) or Employee Share Option Plan (ESOP) provides employees with an ownership interest in the company. Benefits...

With the amendment to The Pembangunan Sumber Manusia Berhad Act 2001 (“PSMB Act”), Human Resources Development Fund (HRDF) Levy would be...

Generally, non-cash benefits (e.g. accommodation or motorcars) provided by employers to their employees are treated as income of the...