The Tax incentive for Safe@Work Program:
Provision of Employees’ Accommodation!

Background

Under the PEMERKASA Economic Stimulus Package which was announced on 17 March 2021, the Government has introduced a tax incentive to encourage manufacturing companies and manufacturing-related service companies to implement the Safe@Work Program so as to ensure that they are able to operate during a COVID-19 outbreak. Tax incentive in the form of double tax deduction which will be capped at RM50,000, shall be given to each company that registers with MITI beginning from 1 April 2021.

Tax Incentive for Safe@Work Programme – P.U. (A) 470

The above tax incentive has been legislated under Income Tax (Deduction for Expenditure on Provision of Employees’ Accommodation) Rules 2021 and the contents are summarised as below.

Based on the information published by MITI, the employer’s responsibility and the registration process under Safe@Work program are as follows.

Employer’s Responsibility under Safe@Work Program

•   Preparedness and Emergency Response Team (PERT) team

•   Workers screening protocol

•   Regular briefing to staff (Including Security guard)

•   Workers’ health report

•   Clear heath screening protocol

•   24-hour monitoring through wearable devices and e-tracing

•   Physical distancing and self protection measures

•   Guidelines on ethics at common areas in the work place 

•   Sanitisation of the work place, including workers vehicles

REGISTRATION AT COVID-19 INTELLIGENT MANAGEMENT SYSTEM (CIMS)

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