Minimum KPI requirements
| Tier 1 & 2 | Tier 3 | |
|---|---|---|
| To be complied within Year 1 and Year 2 of the exemption period: | ||
| 1) Full time employees (comprising Knowledge Workers) with monthly base salary | 2 full time employees with base salary of RM5,000 | |
| 2) Annual operating expenditure | RM50,000 | |
| To be complied with from Year 3 onwards until expiry of exemption period | ||
| 3) Full time employees (comprising Knowledge Workers) with monthly base salary | (i) 50 full time employees with monthly base salary of RM5,000; OR (ii) 30 full time employees with monthly base salary of RM10,000 |
(i) 30 full time employees with monthly base salary of RM5,000; OR (ii) 20 full time employees with monthly base salary of RM8,000 |
| Data Centre: 5 full time employees with monthly base salary of RM5,000 | ||
| 4) Annual operating expenditure and investment in fixed asset | RM3.5million | RM1million |
| Data Centre: RM10million | ||
| 5) Percentage of Malaysian Knowledge Workers (for the full time employees in (3) above) |
70% | 50% |