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This study aims to examine the categories of employee benefits implemented by public listed companies in Malaysia. Employee benefits are defined by MFRS 119 as any kind of remuneration provided by an organization in exchange for services provided by employees or for the termination of employment. The study selected 30 public listed companies at Malaysia Bursa. Hence, the data on employee benefits was gathered from the companies’ annual report for financial statements for the year 2020. Using content analysis, the results show that the implementation of short-term employee benefits and post-employment benefits are 100%. Other long-term employee benefits are the least benefit implemented by the companies while the termination benefits are the second least being implemented. Employee benefits may have a greater impact on employee work motivation and productivity thus companies should consider in implementing other categories of employee benefits as well. This study can act as a reference to the researchers who are concerned with the company employee benefits.

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Employee Benefits Practices: Evidence from Public Listed Companies in Malaysia

  • 章节

  • 发表日期：

    2025年

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  • Siti Sarabanu Zulkurnain,
  • Juliana Julayka M. Yusuf,
  • Shafarhana Ahmad Shafawi,
  • Nur Afiqah Mohd Wazir,
  • Hartini Binti Jaafar,
  • Mujeeb Saif Mohsen Al-Absy

摘要

This study aims to examine the categories of employee benefits implemented by public listed companies in Malaysia. Employee benefits are defined by MFRS 119 as any kind of remuneration provided by an organization in exchange for services provided by employees or for the termination of employment. The study selected 30 public listed companies at Malaysia Bursa. Hence, the data on employee benefits was gathered from the companies’ annual report for financial statements for the year 2020. Using content analysis, the results show that the implementation of short-term employee benefits and post-employment benefits are 100%. Other long-term employee benefits are the least benefit implemented by the companies while the termination benefits are the second least being implemented. Employee benefits may have a greater impact on employee work motivation and productivity thus companies should consider in implementing other categories of employee benefits as well. This study can act as a reference to the researchers who are concerned with the company employee benefits.