Income tax for ESD holder

Your profile shows you are a Malaysian citizen - perhaps you should amend it. This is because if  you were a Malaysian you would not need an Employment Pass.

You are liable to pay the income tax yourself. The employer will deduct it from your monthly salary. Each month there is some level of deduction - either non-resident rate or resident rate.

For the first 182 days there is a flat-rate deduction of 28% while qualifying as tax resident.  Once qualified, then the normal rates apply.

You can find these on P.7 of this guide. The rates are after an annual personal tax free allowance of RM9000. https://www.pwc.com/my/en/assets/public … ooklet.pdf

After the tax year is over, a tax return is filed. If overpayment has taken place then the money is returned. The return is done annually in April for the preceeding year i.e. April 2018 will be the time to submit tax return for 2017 (either part of the year or complete year).

The resident rate, as you will see, is much lower e.g. around RM300 per month for RM5000.

So for the first 182 days i.e. 6 months - there will have been an overpayment of about RM1100 per month. So the refund the following April/May will be in the region of 6 x 1100.

You don't say if you worked less than 182 days during 2017. If you did you will pay 28% for 2017.

On top of that, you will continue to pay 28% for the first 182 days of 2018.

Basically 182 days is required in any year (tax year is Jan-Dec) to be assessed as tax resident.

Thank you Gravitas, I already make amended in my profile.from your message I understood that, I need to pay 28% of my salary in first 6 months and then be entitle for resident tax  , if they be deduct this amount my salary will be less than 5000 RM , is it acceptable to immigration ? because the min salary for Category II is 5000 RM.
Beside that it's quite hard for me to survive with that amount each month. How can the company justify it?