馬來西亞工作證

FOREIGN WORKERS —

Foreign workers are entitled to the same rights as Malaysian citizens and are generally covered by the same tax and workplace laws.
外籍工人有權享有與馬來西亞公民相同的權利，一般也適用同樣的稅收和工作場所法律。

Visas:
簽證：
Foreign workers must obtain a visitor’s pass or employment pass in addition to a Visa with Reference (VDR) in order to work legally in Malaysia.
However, before foreign nationals can apply for an employment pass or visitor’s pass, employers must gain approval from one of six government agencies involved in the approval of foreign workers (either The Malaysian industrial Development Authority, The Multimedia Development Corporation, The Public Service Department, The Central Bank of Malaysia, The Security Commission, or the Expatriate Committee) to employ foreign nationals.
After receiving the proper authorization, foreign nationals may begin the application process for VDRs.
外國工人必須獲得訪客通行證或就業通行證，以及參考簽證 （VDR），才能在馬來西亞合法工作。
但是，在外國公民申請就業證或訪客證之前，雇主必須獲得參與批准外國工人的六個政府機構之一（馬來西亞工業發展局、多媒體開發公司、公共服務部、馬來西亞中央銀行、安全委員會或外籍人士委員會）的批准才能僱用外國國民。
外國公民在獲得適當授權后，可以開始申請VDR。

To apply for a VDR, foreign nationals should file an application at the nearest Malaysian Representative Office abroad. After receiving a VDR, employers and foreign nationals may file applications for an employment pass or visitor’s pass.
要申請 VDR，外國公民應向最近的馬來西亞駐外代表處提出申請。雇主和外國公民在收到 VDR 後，可申請就業證或訪客證。

There are two major categories of Visitor’s passes (professional and temporary employment) and several minor categories specific to the foreign workers’ professional industry.
Visitor’s Passes for Temporary Employment are granted for workers in manufacturing, plantations, agriculture, construction and other services.
Employers must almost gain a letter of approval from the Ministry of Home Affairs. After receiving the Visitor’s Pass, foreign workers may work in Malaysia for up to five years for a given employer.
However, employers may apply for an extension at the Foreign Workers Division of the Headquarters of Immigration Affairs three months prior to the expiration of the Visitor’s Passes.
遊客證分為兩大類（專業和臨時就業），幾類是外國工人專業行業特有的。
製造業、種植園、農業、建築業和其他服務業的工人獲得臨時就業通行證。
僱主幾乎必須獲得內政部的批准書。
外國工人在獲得訪客通行證后，可在馬來西亞為特定僱主工作長達五年。
不過，雇主可在訪客通行證到期前三個月，在入境事務總部外籍勞工處申請延期。

Visitor’s Passes for Professionals are granted to those with professional qualifications or specialist skills and are valid for periods of up to 12 months. Foreign workers generally must submit their application at their local consular mission, but must obtain a letter of sponsorship from their employer.
專業人士訪客通行證授予具有專業資格或專業技能的人士，有效期最長為12個月。外國工人通常必須向當地領事使團遞交申請，但必須獲得雇主的贊助信。

The three categories of employment passes for employees seeking to work in Malaysia as expatriates are as follows:
There are three categories of employment pass that may be granted to employees that would permit them to work as expatriates in Malaysia. Foreign nationals should send applications for an employment pass to the secretariat of the Expatriate Committee, which must include a job offer and acceptance letter or employment contract, as well as a Letter of Authority from the employer.
尋求以外籍身份在馬來西亞工作的僱員的三類就業證如下：
有三類就業證可發給僱員，允許他們作爲外籍人員在馬來西亞工作。外國國民應向離國服務委員會祕書處提出就業證申請，其中必須包括工作邀請和接受函或就業合同，以及僱主的授權書。

• Category 1 – grants the ability to work in Malaysia for up to five years, and employees must have a monthly salary of at least RM 10,000 to be eligible for this category;
第 1 類——授予在馬來西亞工作長達 5 年的能力，僱員的月薪必須至少爲 1 萬令吉，纔有資格獲得這一類別；

• Category 2 – grants the ability to work in Malaysia for up to two years, and employees must have a monthly salary of at least RM 5,000 but less than RM 10,000 to be eligible for this category; and
第 2 類——授予在馬來西亞工作兩年的能力，僱員的月薪必須至少爲 5 000 令吉，但低於 1 萬令吉纔有資格獲得這一類別；以及

• Category 3 – grants the ability to work in Malaysia for up to one year, and employees must have a monthly salary of at least RM 3,000 but less than RM 5,000 to be eligible for this category.
第 3 類——授予在馬來西亞工作長達一年的能力，僱員的月薪必須至少爲 3000 令吉，但低於 5000 令吉纔有資格獲得這一類別。

After obtaining the proper authorizations, visas and passes, employers must inform the director general of the hire of foreign workers within 14 days of the commencement of the employment relationship.
Upon the termination of foreign domestic employees, employers must inform the director general within 30 days.
在獲得適當的授權、簽證和通行證後，僱主必須在僱用關係開始後 14 天內將僱用外國工人的情況通知總幹事。
外籍家庭傭工被解僱後，僱主必須在 30 天內通知總幹事。

Taxes:
Nonresidents are subject to a flat income tax rate of 28% instead of being subject to the progressive income tax brackets in effect for residents.
Foreign employees working in Malaysia can be taxed on benefits arising from employee share plans as income depending on the specific double taxation agreement, or lack of double taxation agreement that exists.
If the share scheme is derived from working in more than one country, an employee will be taxed on the gains for the days spent residing in Malaysia.
Social Security assessments based on wages paid to nonresident employees utilize a contribution schedule that differs from the standard Social Security contribution schedule, and these assessments fund the Employment Injury Scheme but not the Invalidity Pension Scheme.
The Social Security contribution rate assessed on employers based on wages paid to nonresident employees is 1.25%, with a maximum monthly computable wage of RM 4,000.
As with the standard Social Security brackets that incorporate the standard Social Security rates, the brackets for Employment Injury Scheme contributions assessed on employers based on wages paid to nonresident employees consist of flat values assigned to ranges of monthly income, with these flat values derived from the applicable rate of 1.25%.
The flat values assigned to each range of monthly income are the same as the employer Second-Category contribution flat values in the standard Social Security contribution schedule.
非居民適用 28 %的統一所得稅稅率，而不是適用於居民的累進所得稅等級。
在馬來西亞工作的外國僱員可根據具體的雙重徵稅協定或不存在雙重課稅協定，將僱員股份計畫產生的福利作爲收入徵稅。
如果股份計畫是來自工作在一個以上的國家，僱員將被徵稅的收益，爲天居住在馬來西亞。
根據支付給非居民僱員的工資進行的社會保障評估採用了不同於標準社會保障繳款計畫的繳款計畫，這些評估爲工傷計畫提供資金，但不爲殘疾養卹金計畫提供經費。
根據支付給非居民僱員的工資評估的僱主社會保障繳款率爲1.25%，可計算的最高月工資爲 4 , 000 令吉。
與包含標準社會保障費率的標準社會保險等級一樣，根據支付給非居民僱員的工資對僱主評估的工傷計畫繳款等級由分配給月收入範圍的固定值組成，這些固定值來自1.25%的適用費率。
分配給每個月收入範圍的固定值與標準社會保障繳款表中僱主第二類別繳款固定值相同。
The applicable brackets for Employment Injury Scheme contributions assessed on employers based on wages paid to nonresident employees are as follows:

根據支付給非本地僱員的工資，由僱主評定的工傷補償計畫供款的適用等級如下：

Wages/Payments: Employers may pay foreign workers in any accepted legal currency.

工資/支付：僱主可以任何公認的法定貨幣支付外籍工人工資。