Why does PCB suddenly increase when an employee receives a bonus? This is a common question for payroll and accounts staff, especially when processing annual bonuses, commissions, arrears or other additional payments. The first thing to understand is that Malaysia does not have a separate “bonus tax”. Instead, a bonus is generally treated as additional…
Paying Yourself as a Director of Your Sdn Bhd? Here’s What Every Business Owner Should Know. Many owners of small private limited companies (Sdn Bhd) assume they can simply transfer money from the company’s bank account to their personal account whenever they need it. After all, “It’s my company.” Unfortunately, that’s not how Malaysian company…
In the modern business landscape, flexibility is king. Many businesses in Malaysia rely heavily on freelancers, gig workers, and independent contractors to scale up operations without the long-term commitments of full-time hiring. However, if your business regularly engages external talent, a critical legal shift deserves your immediate attention: Section 101C, introduced into the Employment Act…
If you’re a business owner in Malaysia, the first few months of the year are “Employer Tax Season.” Whether you have 100 employees or you are a solo director in a dormant Sdn Bhd, you likely have filing obligations with the Inland Revenue Board (LHDN). Here is everything you need to know to stay compliant…
At Adventus, we often see business owners view bookkeeping as a “rearview mirror” activity, a necessary chore to satisfy the tax authorities or the bank. But when you partner with an outsourced accounting and payroll specialist, the focus shifts from simply recording history to protecting your future. Data entry is the baseline. Insight is the…
Managing employees involves more than just paying salaries at the end of the month. Small business owners also need to understand employment rules, especially regarding working hours, breaks, and rest days. A common question we hear from business owners is: “If my employee is at work for 9 hours a day, does that mean I…
Effective 15 June 2026, HRD Corp will implement several changes to its levy-based training grant approval process under Employer Circular No. 2/2026. While the objective is to strengthen governance and improve the management of training grants, the changes will require employers to be more proactive when planning employee training programmes. If your organisation regularly utilises…
Over the last 30 years of providing and implementing accounting and payroll solutions for businesses, we have seen a common situation repeatedly: The business owner delegates the entire decision-making process to the accounts clerk or administrative staff and says: “My accounts clerk will decide.” While it may seem practical at first, this approach often creates…
For years, Malaysian employees have known the Social Security Organisation (SOCSO / PERKESO) as their go-to safety net for mishaps that happen on the job or during their daily commute. But what happens if you slip off a ladder at home over the weekend, or twist an ankle playing badminton with friends? Historically, those non-work-related…
In many small-to-medium businesses, payroll is often viewed as a “month-end chore”, a few hours spent punching numbers into a spreadsheet to ensure employees get their money on time. But if you’re operating in Malaysia in 2026, viewing payroll as a simple math problem is a dangerous game. In our current regulatory landscape, payroll isn’t…
