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Worker status can be selected under Employee > select employee > Employment > Worker status.
The table below shows the statutory settings for each option (subject to further applicable rules for each statutory contribution based on the employee’s age or nationality):
| Worker Status | EPF | PCB | SOCSO | EIS | HRDF | Included in E/EA forms |
| Normal | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ |
| Intern | – | ✔ | – | – | – | ✔ |
| 15% Special Tax rate | ✔ | ✔ | ✔ | ✔ | ✔ | ✔ |
| Self-Employed | – | – | – | – | – | – |
| Part-time | ✔ | ✔ | ✔ | ✔ | – | ✔ |
If you set the Worker status to 15% Special Tax Rate, a flat rate of 15% will be applied to the employee’s annual chargeable income (after tax deductions). The worker status applies to employees approved under either of the following programmes:
- Returning expert programme: https://rep.talentcorp.com.my/what-you-need-to-know/eligibility-criteria-for-the-returning-expert-programme
- Iskandar knowledge worker programme:
https://phl.hasil.gov.my/pdf/pdfam/KnowledgeWorker2011.pdf - Foreigner holding C Suite position:
https://lom.agc.gov.my/ilims/upload/portal/akta/outputp/1846904/PUA%20242%20(2023).pdf
