🥸List of exempted Income to Employee

👉Travelling allowance

👉Child allowance < children below 12 years old

👉Gift of fixed line telephone, mobile phone pager etc

👉Monthly bills for fixed line telephone, mobile phone, and broadband

👉Gift of smart phone, tablet, personal computer

👉Perquisite for excellence service reward, past achievement award, long service award

👉Parking allowance / Meals allowance

❌The above exemption should not apply to employee who has control over his / her employer