When a company closes for several extra days after Chinese New Year, Hari Raya, Christmas or another festive period, can HR automatically deduct those days from employees’ annual leave? The short answer is no, not simply because the company decided to close. KESUMA has reminded employers that employees should not

Following the change that made the Non-Employment Injury Scheme, also known as SKBBK or LINDUNG 24 Jam, voluntary for local employees, some employers may have contributions that are eligible for a refund. However, not every SKBBK contribution can be refunded. In particular, the contribution for June 2026 remains mandatory and

An employee arrives late repeatedly despite several reminders. Can the employer deduct RM10 every time the employee is late, or reduce the employee’s salary according to the number of minutes missed? The employer may take disciplinary action against repeated lateness. However, deducting salary is a separate legal issue. At

Employment Classification Guide Series Understanding a person's employment status is important because it can affect statutory contributions, employment rights and employer responsibilities. Part 1: Contract of Service vs Contract for Service in Malaysia Part 2: Intern vs Apprentice in Malaysia: What's the Difference? Part 3: Malaysia

Employment Classification Guide Series Understanding a person's employment status is important because it can affect statutory contributions, employment rights and employer responsibilities. Part 1: Contract of Service vs Contract for Service in Malaysia Part 2: Intern vs Apprentice in Malaysia: What's the Difference? Part 3: Malaysia

Employment Classification Guide Series Understanding a person's employment status is important because it can affect statutory contributions, employment rights and employer responsibilities. * Part 1: Contract of Service vs Contract for Service in Malaysia * Part 2: Intern vs Apprentice in Malaysia: What's the Difference? * Part 3: Malaysia

Employment Classification Guide Series Understanding a person's employment status is important because it can affect statutory contributions, employment rights and employer responsibilities. * Part 1: Contract of Service vs Contract for Service in Malaysia * Part 2: Intern vs Apprentice in Malaysia: What's the Difference? * Part 3: Malaysia

At a Glance QuestionAnswerWhat counts as overtime?Work performed beyond an employee's normal hours of work per dayNormal working-day OTAt least 1.5× Hourly Rate of Pay (HRP)Rest-day work½ ORP / 1 ORP / 2× HRP, depending on hours workedPaid public holidayAdditional 2 days' wages for work within

Malaysia Payroll Tax Guide Series Whether you're an HR professional, payroll administrator or employee, this series explains Malaysia's payroll tax requirements from tax reliefs to Monthly Tax Deduction (PCB). * Part 1: Malaysia Income Tax Relief Guide (2026): Complete List of Tax Reliefs & Deductions * Part 2:

Malaysia Payroll Tax Guide Series Whether you're an HR professional, payroll administrator or employee, this series explains Malaysia's payroll tax requirements from tax reliefs to Monthly Tax Deduction (PCB). * Part 1: Malaysia Income Tax Relief Guide (2026): Complete List of Tax Reliefs & Deductions * Part 2:

Malaysia Payroll Tax Guide Series Whether you're an HR professional, payroll administrator or employee, this series explains Malaysia's payroll tax requirements from tax reliefs to Monthly Tax Deduction (PCB). * Part 1: Malaysia Income Tax Relief Guide (2026): Complete List of Tax Reliefs & Deductions * Part 2:

Malaysia Payroll Tax Guide Series Whether you're an HR professional, payroll administrator or employee, this series explains Malaysia's payroll tax requirements from tax reliefs to Monthly Tax Deduction (PCB). * Part 1: Malaysia Income Tax Relief Guide (2026): Complete List of Tax Reliefs & Deductions * Part 2:

Malaysia Payroll Tax Guide Series Whether you're an HR professional, payroll administrator or employee, this series explains Malaysia's payroll tax requirements from tax reliefs to Monthly Tax Deduction (PCB). * Part 1: Malaysia Income Tax Relief Guide (2026): Complete List of Tax Reliefs & Deductions * Part 2:

Malaysia Payroll Tax Guide Series Whether you're an HR professional, payroll administrator or employee, this series explains Malaysia's payroll tax requirements from tax reliefs to Monthly Tax Deduction (PCB). * Part 1: Malaysia Income Tax Relief Guide (2026): Complete List of Tax Reliefs & Deductions * Part 2:

Quick Summary Unpaid leave is one of the most common leave arrangements in Malaysian workplaces, but it is also one of the most misunderstood. Unlike Annual Leave or Sick Leave, unpaid leave is not a statutory entitlement under the Employment Act 1955. Whether an employee may take unpaid leave depends

Malaysia Employee Leave Guide Series Whether you're an HR professional, employer or employee, these guides cover both the minimum statutory leave entitlements under the Employment Act 1955 and the additional company leave benefits commonly offered in Malaysia. * Part 1: Malaysia Employee Leave Guide (2026): Statutory Leave Entitlements * Part

Malaysia Employee Leave Guide Series Whether you're an HR professional, employer or employee, these guides cover both the minimum statutory leave entitlements under the Employment Act 1955 and the additional company leave benefits commonly offered in Malaysia. * Part 1: Malaysia Employee Leave Guide (2026): Statutory Leave Entitlements * Part

Quick Summary When an employee resigns, retires, is terminated or leaves the company for any reason, HR has more responsibilities than simply processing the employee's final salary. Employers may need to: * Calculate the employee's final salary and statutory payments * Process EPF contributions * Update PERKESO records * Determine

Quick Summary A Tax Identification Number (TIN) is required for various tax-related matters in Malaysia, including tax filing and payroll records. Before applying for a new TIN, individuals should first check whether one has already been assigned. Many Malaysian citizens and Permanent Residents may already have a TIN, as LHDN

Quick Summary Payroll mistakes can happen to any employer. An employee's salary may be entered incorrectly, an allowance may be included by mistake, or a payroll adjustment may be missed. If your company accidentally overpays or underpays EPF (KWSP) contributions, don't panic. KWSP provides official procedures

Quick Summary PERKESO has released BORANG PENYERTAAN SKIM LINDUNG 24 JAM Version 2.0, introducing a revised participation process for eligible employees who wish to: * Update their participation status from Opt-Out to Opt-In * Update or select an employer (for employees with multiple employers) This update follows a series of enhancements

Payroll disputes don't always happen because payroll is wrong. In many cases, the confusion comes from different calculation methods, statutory requirements, employment contracts, and company policies. This guide explains five payroll calculations that HR professionals and employees commonly misunderstand in Malaysia. Quick Summary TopicWhy It MattersIncomplete Month SalaryEmployees