Who is the Employee?

An employee is someone who gets paid to work for a person or company. Workers don't need to work full time to be considered employees—they simply need to be paid to work by an employer (the person or business that pays them).

01Definition of Employee in Different Statutory

021. Employment Act 1955

“Employee” refers to anyone earning less than RM 2,000.00 per month, as well as all manual workers, regardless of their pay.

032. Income Tax Act

“Employee’’ is a servant who is employed by the master subsist, he/she is the one who holds the appointment of service.

043. EPF Act 1991

An “employee” is a person who is employed under a contract of service to work for the employer, either in writing or orally, and who does not fall under the first schedule of the EPF Act.

054. SOCSO Act 1969

“Employee” is a person who is employed under a contract of service with an employer either in a written or oral agreement.

5. Employment Insurance System

“Employee” is a person who is employed under a contract of service in the public sector with an employer either in a written or oral agreement.

066. HRDF

“Employee” is a person who is a Malaysian citizen and is employed under service of contract, but it is excluded for those who is employed as domestic servant.

In a conclusion, “employee” is an individual who was paid to perform a specific job which was bounded by contract of services.

However, it has different terms and conditions in different statutory. For more details, please find the link attached to the source.

07Source :

https://jtksm.mohr.gov.myakta-borang/akta-peraturan

https://www.kwsp.gov.my

https://www.perkeso.gov.my

https://www.perkeso.gov.my/en/eis-registration

https://hrdcorp.gov.my

https://phl.hasil.gov.my/pdf/pdfam/PR_11_2016.pdf

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