📒Stamp Duty on Employment Contract Summary(Updated 08/06/25)

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Details（详情）
Overview （概述）
• Stamp Act 1949 (First Schedule, para 4) requires all “employment contracts” to be stamped 《1949年印花税法》（第一附表，第4段）要求所有 “雇佣合同” 都要加盖印花税 • With Stamp Duty Audit Framework (effective from 1 Jan 2025), IRBM shall actively monitor compliance in this area 随着《印花税审计框架》（2025年1月1日生效）的实施，马来西亚内陆税收局（IRBM）将积极监督该领域的合规情况
Requirements （要求）
Submission for stamping must be done within 30 days from signing of the contract (RM10 per copy) 印花税申报必须在合同签订后30天内完成（每份 RM10）
Scope of coverage （覆盖范围）
Applies to all valid employment contract (full time, part time or freelance as long as there is contract) signed since last 3 years with either local or foreign workers 适用于过去3年内签订的所有有效雇佣合同（全职、兼职或自由职业，只要存在合同），无论员工是本地还是外籍
Exemption （豁免情况）
• Letter of transfer or secondment which does not amount to “new employment” 不构成 “新雇佣” 的调职或借调函 • Employment contract with wages below RM300 工资低于RM300的雇佣合同
Late penalties （逾期罚金）
• ≤ 3 months - RM50 OR 10% of the stamp duty (whichever is higher) ≤ 3个月 - RM50或印花税的10%（以较高者为准） • > 3 months - RM100 OR 20% of the stamp duty (whichever is higher) > 3个月 - RM100或印花税的20%（以较高者为准）
Waiver on employment contract（雇佣合同豁免规定 ）
• contracts before 1 January 2025 are exempted from stamp duty 2025年1月1日前签订的合同免征印花税 • contracts from 1 January 2025 to 31 December 2025 will be granted a remission of late stamping penalties, provided that the contract are stamped on or before 31 December 2025 2025年1月1日至2025年12月31日期间签订的合同，若在2025年12月31日前加盖印花税，可免除逾期加盖印花税的罚金 • contracts from 1 January 2026 onwards are subject to stamp duty and will result in penalty if delayed 2026年1月1日及以后签订的合同需缴纳印花税，逾期将产生罚金 Note: Accordance to media released HASIL/2025/06/06 - 50 注：根据媒体发布的 HASIL/2025/06/06 - 50 内容
Risk of incompliance （不合规风险 ）
• Contract may be invalid in legal disputes 合同在法律纠纷中可能被认定无效 • Monetary penalties 金钱处罚
 
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