Hiring and Training Women on Career Breaks

Women who have been on career breaks and are now intending to return to work will need facilitation to bring them back to speed.
The government recognizes the efforts of corporation in facilitating this return and provides a double tax deduction incentive on training expenditure incurred by companies in reemploying women professionals on a career break.
The Tax Incentives is designed to encourage employers to provide relevant trainings for women who are being re-employed after their career break, with the aim to assist them to assimilate into their new role.
From the year of assessment 2013 until the year of assessment 2017.

Eligibility Criteria
“Qualifying programme” means a training programme for women returning to the workforce as approved by Talent Corporation Malaysia Berhad

  • “Qualifying company” means a company:
    1. incorporated in Malaysia under the Companies Act 1965 [Act 125]
      that employ and register woman returning to the workforce to undergo a qualifying programme within twelve months from the date of commencement of employment.

    2. “Talent Corporation Malaysia Berhad” means a company limited by guarantee incorporated under Companies Act 1965[Act 125] established under the Prime Minister’s Department to initiate and facilitate initiatives to address the talent needs in Malaysia.
  • “Woman returning to the workforce” means a woman who:
    1. is a Malaysian citizen
    2. has at least 3 years full time working experience in a managerial and professional capacity prior to ceasing employment
    3. has no employment income for a period of at least two years before commencing employment with the current qualifying company
    4. receives a minimum basic salary of three thousand ringgit (RM3,000) per month from the qualifying company
    5. is an employee of the qualifying company employed in a managerial or professional capacity
  • Allowable Expenses
    Allowable expenses incurred by that qualifying company in that basis period to train a woman returning to the workforce who has participated in a qualifying programme are:

    1. course or programme fee
    2. internal trainer fee
    3. consumable training material
    4. training centre rent
    5. examination fee
    6. expenses incurred in respect of travelling are subject to

      1. economy class air fare
      2. a maximum of three hundred ringgit per day for accommodation
      3. a maximum of one hundred and fifty ringgit per day for sustenance

    The total amount of deduction for a year of assessment allowable for each woman returning to the workforce for a qualifying programme shall not exceed:

    • forty thousand ringgit (RM40,000) for expenses as specified under paragraphs 1(a), (b), (c), (d) and (e)
    • ten thousand ringgit (RM10,000) for expenses as specified under paragraph 1(f)

    For the purpose of qualifying for the deduction, the qualifying company which qualified for the deduction shall produce a letter from Talent Corporation Malaysia Berhad confirming that the training programme is an approved qualifying programme.