# New-hire statutory registration checklist

> Every statutory step triggered by a new employee in Malaysia, with the deadline, the authority and the section number attached to each.

- Category: employment
- Language: en
- Status: published
- Updated: 2026-07-20
- Canonical: https://negaraku.md/en/employment/new-hire-statutory-checklist

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One hire, four authorities, six clocks. None of them starts on the offer date — they
start on the **commencement of employment**, which is why an offer accepted in March for
a June start is a June problem.

## Before the first day

| Step | Applies to | Authority | Reference |
| --- | --- | --- | --- |
| Obtain **prior approval** to employ a foreign employee | non-citizens only | JTKSM | EA 1955 s.60K(1) |
| Issue a **written contract** with a termination clause | fixed-term or piece-work over one month | — | EA 1955 s.10 |
| Confirm you are **registered as an employer** with EPF, PERKESO and LHDN | first hire | KWSP, PERKESO, LHDN | EPF Act 1991; ESSA 1969; ITA 1967 |
| Check whether this hire crosses the **HRD Corp threshold** | Malaysian citizens, First Schedule industries | HRD Corp | PSMB Act 2001 |
| Check whether this hire crosses **five employees** at the place of work | all | DOSH | OSHA 1994 s.29A |

Section 60K approval is not a formality. It is refused where the employer has an
outstanding matter under the Employment Act 1955, the Employees Social Security Act
1969, the Employees' Minimum Standards of Housing, Accommodations and Amenities Act
1990 or the National Wages Consultative Council Act 2011, and where the employer has
been convicted of an offence relating to anti-trafficking in persons or forced labour.
An unresolved labour case therefore blocks foreign hiring entirely.

## Within the first 30 days

| Deadline | Duty | Authority | Reference |
| --- | --- | --- | --- |
| Immediately on employment | Enter the employee in the **register of employees** | JTKSM | EA 1955 s.61 |
| Within **7 days** of becoming liable | Register as an **EPF employer** | KWSP | EPF Act 1991 |
| Within **14 days** of the employment | Furnish **foreign employee particulars** to the Director General | JTKSM | EA 1955 s.60K(3) |
| Within **30 days** of commencement | File **Form CP22** | LHDN | ITA 1967 s.83(2) |
| On or before the **15th** of the following month | First **EPF, SOCSO, EIS, PCB** and, where registered, **HRD Corp levy** remittance | KWSP, PERKESO, LHDN, HRD Corp | — |

The PERKESO registration period in days is not published on the agency's own pages, and
the 30-day figure carried by most advisory sites could not be traced to an official
source. Register on employment and let the contribution deadline govern in practice.

## Rates that apply from the first wage month

- **EPF** — Third Schedule fixed amounts, not a percentage, for wages up to RM20,000.
  Part A: 13 per cent employer and 11 per cent employee at RM5,000 or less, 12 and 11
  above. Part F: **2 per cent each way for non-citizens** registered from 1 August 1998.
- **SOCSO** — ceiling **RM6,000** since 1 October 2024. Category 1 for employees under
  60: 1.75 per cent employer plus 0.5 per cent employee. Category 2 for employees 60 and
  over: 1.25 per cent employer only.
- **EIS** — 0.2 per cent each way, capped at RM6,000, for ages 18 to 60.
- **HRD Corp levy** — 1 per cent of wages at 10 or more citizen employees; 0.5 per cent
  optional at 5 to 9.
- **Minimum wage** — RM1,700 a month under the Minimum Wages Order 2024, with no
  small-employer deferment remaining.

## Ongoing from day one

The register of employees under s.61 must be preserved so that **every particular
recorded is available for inspection for not less than six years**. Section 61(3) lets
the Director General approve an alternative form of record on written application.

Where this hire takes the place of work to **five or more employees**, s.29A of OSHA
1994 requires the employer to appoint one of his own employees as an occupational safety
and health coordinator — unless a safety and health officer has already been appointed
under s.29, which is deemed compliance. At **40 or more persons employed** at the place
of work, s.30 requires a safety and health committee.

## Common mistakes

**Filing CP22 from the offer date.** The 30 days run from commencement of employment.

**Waiting for the first payroll to register.** EPF employer registration is due within 7
days of becoming liable, which precedes the contribution.

**Counting non-citizens toward the HRD Corp threshold.** Employee for levy purposes means
a Malaysian citizen under a contract of service.

**Treating the RM4,000 First Schedule threshold as a coverage switch.** Paragraph 1A
disapplies six provisions only. Registration, contribution and register duties are
unaffected by salary.

**Employing a foreign worker first and applying afterwards.** Section 60K(1) is a
prohibition, and the penalty reaches RM100,000 or five years.

## What's next

Put the six clocks above into your onboarding template with the section numbers attached,
and re-run the headcount tests at 5, 10 and 40 employees rather than annually. The
mirror-image duties on exit sit in the
[offboarding statutory checklist](/en/employment/offboarding-statutory-checklist).

## Sources

- Employment Act 1955 (Act 265), updated text as at 1 January 2023 — https://jtksm.mohr.gov.my/sites/default/files/2023-11/Akta%20Kerja%201955%20(Akta%20265)_0.pdf (Jabatan Tenaga Kerja Semenanjung Malaysia)
- Occupational Safety and Health Act 1994 (Act 514), updated text of reprint as at 1 June 2024 — https://dosh.gov.my/wp-content/uploads/2025/01/Occupational-Safety-and-Health-Act-1994-Act-514_Reprint-Version-1.6.2024_English.pdf (Department of Occupational Safety and Health)
- Pembangunan Sumber Manusia Berhad (Amendment of First Schedule) Order 2021, P.U.(A) 84/2021 — https://hrdcorp.gov.my/wp-content/uploads/2021/03/12.FEDERAL-GOVERMENT-GAZETTE-PEMBANGUNAN-SUMBER-MANUSIA-BERHAD-AMENDMENT-OF-FIRST-SCHEDULE-ORDER-2021.pdf (HRD Corp)
- EPF Third Schedule, rates from 1 October 2025 — https://www.kwsp.gov.my/documents/d/guest/third_schedule_from_-1-october-2025 (Kumpulan Wang Simpanan Pekerja)

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