New employers in Malaysia register with three agencies, each with its own clock. EPF must be told within 7 days of becoming liable to contribute, PERKESO (SOCSO and EIS) within 30 days of hiring, and LHDN needs an employer's number for monthly tax deductions (PCB), with each new employee reported to LHDN within 30 days of starting work. The table below shows the deadline and where to register for each.
Taking on your first employee is a huge milestone for you and your business. However, you need to think about a lot of different things when you become an employer. Among other responsibilities, you'll have to comply with local tax legislation, employment law and report to LHDN on how much you pay your employee and deduct from their salary. In this guide, we will outline the essential procedures you'll need as a new employer to ensure a smooth transition into employerhood.
| Agency | What to register | Deadline | Where |
|---|---|---|---|
| EPF (KWSP) | Employer registration (Form KWSP 1) | Within 7 days from the date you become liable to contribute (Section 41(1), EPF Act 1991) | Any EPF counter; online for companies and businesses registered with SSM |
| PERKESO: SOCSO | Employer (Form 1) and each employee (Form 2) | Within 30 days of hiring a new employee | ASSIST Portal |
| PERKESO: EIS | Employer (Form SIP 1) and each employee (Form SIP 2); not needed for foreign workers | Registered through the same ASSIST process; PERKESO's page gives no separate deadline | ASSIST Portal |
| LHDN (HASiL) | Employer's number for monthly tax deductions (PCB); each new employee reported on Form CP22 | New employees: within 30 days from the date employment starts (employer's number: no day count stated by HASiL) | e-Daftar and e-CP22 on the MyTax portal |
How to Register EPF (Employees Provident Fund)?
Note (2026): From the October 2025 salary month, EPF registration and contributions are also mandatory for non-Malaysian employees below 75 who hold a valid passport and work pass. Domestic workers (such as maids, cooks, gardeners, cleaners, babysitters and drivers) are excluded. If you hire foreign workers, you must register them for EPF too.
For the full 2026 contribution rate table, foreign worker rules, and deadlines, see our Complete EPF Employer Guide for Malaysia.
An employer must register with the EPF within 7 days from the date the employer becomes liable to contribute, which is as soon as an employee is employed (Section 41(1), EPF Act 1991). To become a registered private-sector employer (SSM registered), here are the documents you need:
- Form KWSP 1
- Form 49/Superform (acquire from SSM)
- Copy of the sole proprietor/partner/director's identification (MyKad/Passport)
- Certification of Company/Business Registration (acquire from SSM)
Alternatively, you can also prepare the documents below:
- Section 15 - Notice of Registration
- Section 14 - Application For Registration Of A Company
- Section 17 - Certificate Of Incorporation Of Private Company
Once you have the documents, you can register online on the EPF website if your company or business is registered with SSM, or at any EPF office. If the online application is rejected, for example because the details you entered do not match your SSM records, register at an EPF office instead. Upon successful registration, the employer will receive:-
- Employer's Reference Number
- Notice of your business registration
- Employer's Registration Certificate (to be displayed at employers' premises)
Tip 1: An employer can apply to be registered under more than one employer's reference number to facilitate the monthly contribution payments.
Tip 2: In addition to employer registration, you will be registered/will need to register as a user to facilitate you to pay contributions online. After the EPF officer registers your i-Akaun (Employer), you receive an activation code by SMS on the registered mobile number, and your representative must activate the account within 30 days of registration.
Did you know that you're able to generate Employees Provident Fund file via Swingvy Payroll Software?
Once you had finalised the monthly payroll, the EPF text file can be generated from the system and upload into KWSP eCaruman directly. Learn more about Swingvy Payroll Software.
How to Register SOCSO?
A new employer and its employees must be registered with PERKESO (SOCSO) within 30 days of hiring a new employee. For registration purposes, an employer completes the Employer's Registration Form (Form 1) and the employee registration form (Form 2), then uploads them with the supporting documents through the ASSIST Portal.
- Employer's Registration Form (Form 1)
- Employee's Registration Form (Form 2)
- Other Supporting Document according to your company type
To access the ASSIST Portal, register a Portal ID on the portal first. PERKESO emails you a temporary password, which you use to log in and fill in the employer and employee details. See PERKESO's ASSIST Portal guide for the Portal ID registration steps.
For foreign workers, PERKESO uses a different form (Borang Pendaftaran Pekerja Asing) in place of Form 2. For domestic workers, it uses Borang Pendaftaran Pekerja Domestik.
Registering late is an offence. Under the Employees' Social Security Act 1969, an employer or employee found guilty of late or failed registration can be fined up to RM10,000, jailed for up to 2 years, or both. PERKESO may also offer a compound payment, which depends on how late the registration is.
Additionally, any employer who ceases to be an employer must upload a completed Form 1A (for SOCSO) and Form SIP 3 (for EIS) together with the relevant documents within 30 days from cessation via the ASSIST Portal.
How can I auto generate SOCSO form via Swingvy Payroll Software?
After the payroll confirmation, SOCSO 8A test file will be made available to download under SOCSO column. It can be uploaded into SOCSO Assist Portal for submission and payment. Read more here.
How to Register EIS (Employment Insurance System)?
PERKESO introduced the Employment Insurance System (EIS, also known as LINDUNG KERJAYA) on 1 January 2018 to give income replacement and re-employment support to insured employees who lose their jobs. The Job Search Allowance is paid for 3 to 6 months, depending on how many months of contributions the employee has made.
Private-sector employers must register and contribute for each employee aged 18 to 60, through the ASSIST portal using Form SIP 1 (employer) and Form SIP 2 (employee). Government employees, domestic workers and the self-employed are exempt, and foreign workers do not need the SIP forms.
EIS contributions are 0.4% of the employee's assumed monthly salary, split equally: 0.2% paid by the employer and 0.2% deducted from the employee's salary. The assumed monthly salary is capped at RM6,000. See PERKESO's contributions page for the full rules and schedule.
Tip: Employees are only considered insured on the day their employer registers with SOCSO. Employers will be held liable and may be prosecuted if they do not carry out this responsibility.
How to Register LHDN (PCB)?
Registering an employer's number with LHDN (the Inland Revenue Board of Malaysia, also called HASiL) is the first employer duty HASiL lists, ahead of making monthly tax deductions (MTD/PCB) from your employees' pay. Registration is done through e-Daftar on the MyTax portal. Check the documents requested on MyTax when you apply.
Once you deduct PCB, you must pay it to LHDN on or before the 15th of the following month.
HASiL's company tax-file registration page lists these SSM documents:
- Copy of the Notice of Registration issued under Section 15 of the Companies Act 2016
- Copy of the Certificate of Incorporation issued under Section 17 of the Companies Act 2016
- Copy of the Notice of Registration of Change of Company Name issued under Section 28 of the Companies Act 2016 (if the company has changed name)
- Copy of the latest Company Profile
Tip: Report each new employee who is taxable or eligible to be taxed to LHDN on Form CP22 within 30 days from the date employment starts. Since 1 September 2024, this must be submitted through e-CP22 on MyTax; manual submission is no longer permitted.
Can I auto generate PCB file via Swingvy Payroll Software?
Once you processed your payroll via Swingvy payroll, the PCB text file will be ready for download and can be uploaded to LHDN through the e-Data PCB service under e-PCB Plus on the MyTax portal. (Discover more about Swingvy Payroll Software.)
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