If one would like to be classified as a K-Worker in Iskandar Malaysia, they must first apply to the Minister of Finance. This was announced by the Internal Revenues Board or the Lembaga Hasil Negeri Malaysia that anyone who wishes to enjoy the 15 percent flat rate income tax as announced by the Prime Minister Datuk Seri Najib Tun Razak in the Budget 2010 speech. This is also part of the initiatives put in place to encourage more workers and companies to look into operating within Iskandar Malaysia.

This provision is only available for those working within the Iskandar Malaysia initiative in Johor and applies only to those who are earning more than RM106,200. Anyone who earns below that amount will be subjected to the normal income tax rate and will not be eligible for the incentive.

This include making calculated decisions which will improve efficiency and productivity in their job. Solving problems are just some of the common traits of the job. Where this is concerned, K-Workers do not just function within the technology sectors like Information Technology or Computer Science but also in other areas including education, legal, architectural as well as in the science sectors. In promoting more knowledge based jobs, the income level and demand for skilled experts could be very much upgraded. Information Technology however is one of the main drivers for K-Workers to function as a lot of communication and the adoption of software applications are involved for them to carry out their daily tasks.