12/08/2026
๐ ๐๐ญ๐๐ฆ๐ฉ ๐๐ฎ๐ญ๐ฒ ๐จ๐ง ๐๐ฆ๐ฉ๐ฅ๐จ๐ฒ๐ฆ๐๐ง๐ญ ๐๐จ๐ง๐ญ๐ซ๐๐๐ญ๐ฌ
LHDN has issued a media release on ๐ ๐๐ฎ๐ ๐ฎ๐ฌ๐ญ ๐๐๐๐ clarifying the stamp duty treatment for employment contracts. Here are the key updates:
1๏ธโฃ ๐๐จ๐ง๐ญ๐ก๐ฅ๐ฒ ๐ซ๐๐ฆ๐ฎ๐ง๐๐ซ๐๐ญ๐ข๐จ๐ง ๐๐๐,๐๐๐ ๐๐ง๐ ๐๐๐ฅ๐จ๐ฐ
โ No stamping or endorsement is required.
2๏ธโฃ ๐๐จ๐ง๐ญ๐ก๐ฅ๐ฒ ๐ซ๐๐ฆ๐ฎ๐ง๐๐ซ๐๐ญ๐ข๐จ๐ง ๐๐๐จ๐ฏ๐ ๐๐๐,๐๐๐
โ Only the ๐ฝ๐ฟ๐ถ๐ป๐ฐ๐ถ๐ฝ๐ฎ๐น/๐บ๐ฎ๐๐๐ฒ๐ฟ employment contract containing the employment terms and conditions needs to be stamped.
3๏ธโฃ ๐๐ญ๐ก๐๐ซ ๐ซ๐๐ฅ๐๐ญ๐๐ ๐๐จ๐๐ฎ๐ฆ๐๐ง๐ญ๐ฌ
โ No separate stamping or endorsement is required for ancillary or supplementary documents relating to the same employment arrangement, such as amendment letters, confirmation letters, promotion letters, salary adjustment letters and internal transfer letters.
๐ก ๐๐ก๐๐ญ ๐ญ๐ก๐ข๐ฌ ๐ฆ๐๐๐ง๐ฌ ๐๐จ๐ซ ๐๐ฆ๐ฉ๐ฅ๐จ๐ฒ๐๐ซ๐ฌ:
If there are multiple employment-related documents, employers do not need to stamp each document separately. As long as they relate to the same employment arrangement, ๐ผ๐ป๐น๐ ๐๐ต๐ฒ ๐ฝ๐ฟ๐ถ๐ป๐ฐ๐ถ๐ฝ๐ฎ๐น ๐ฒ๐บ๐ฝ๐น๐ผ๐๐บ๐ฒ๐ป๐ ๐ฐ๐ผ๐ป๐๐ฟ๐ฎ๐ฐ๐ ๐ป๐ฒ๐ฒ๐ฑ๐ ๐๐ผ ๐ฏ๐ฒ ๐๐๐ฎ๐บ๐ฝ๐ฒ๐ฑ. This should help reduce the administrative burden.
๐ ๐๐จ๐ฎ๐ซ๐๐ (๐ข๐ง ๐๐):https://www.hasil.gov.my/wp-content/uploads/20260807-Kenyataan-Media-HASiL_LAYANAN-DUTI-SETEM-BAGI-SURAT-CARA-PENGGAJIAN.pdf
