11/08/2026
๐ข ๐๐ญ๐๐ฆ๐ฉ ๐๐ฎ๐ญ๐ฒ ๐๐ฉ๐๐๐ญ๐ ๐๐จ๐ซ ๐๐ฆ๐ฉ๐ฅ๐จ๐ฒ๐ฆ๐๐ง๐ญ ๐๐จ๐ง๐ญ๐ซ๐๐๐ญ๐ฌ
HASiL has issued a clarification on the stamp duty and endorsement treatment for employment contracts and instruments under the ๐๐ฑ๐๐ฆ๐ฉ๐ญ๐ข๐จ๐ง and ๐๐๐ง๐๐ซ๐๐ฅ ๐๐ฑ๐๐ฆ๐ฉ๐ญ๐ข๐จ๐ง categories.
Hereโs the simple breakdown:
โ
๐๐จ๐ง๐ญ๐ก๐ฅ๐ฒ ๐ซ๐๐ฆ๐ฎ๐ง๐๐ซ๐๐ญ๐ข๐จ๐ง ๐ง๐จ๐ญ ๐๐ฑ๐๐๐๐๐ข๐ง๐ ๐๐๐,๐๐๐
Employment contract instruments falling under the ๐๐ฑ๐๐ฆ๐ฉ๐ญ๐ข๐จ๐ง ๐๐๐ญ๐๐ ๐จ๐ซ๐ฒ do not need to be stamped or endorsed.
๐ ๐๐จ๐ง๐ญ๐ก๐ฅ๐ฒ ๐ซ๐๐ฆ๐ฎ๐ง๐๐ซ๐๐ญ๐ข๐จ๐ง ๐๐๐จ๐ฏ๐ ๐๐๐,๐๐๐
Only the ๐ฆ๐๐ข๐ง / ๐ฆ๐๐ฌ๐ญ๐๐ซ ๐๐ฆ๐ฉ๐ฅ๐จ๐ฒ๐ฆ๐๐ง๐ญ ๐๐จ๐ง๐ญ๐ซ๐๐๐ญ containing the employment terms and conditions needs to be ๐ฌ๐ญ๐๐ฆ๐ฉ๐๐ ๐๐ง๐ ๐๐ง๐๐จ๐ซ๐ฌ๐๐. Supplementary instruments relating to the same employment do not need to be stamped or endorsed.
โ ๏ธ ๐๐๐ง๐๐ซ๐๐ฅ ๐๐ฑ๐๐ฆ๐ฉ๐ญ๐ข๐จ๐ง ๐๐๐ญ๐๐ ๐จ๐ซ๐ฒ
These instruments are exempt from stamp duty, but ๐๐ง๐๐จ๐ซ๐ฌ๐๐ฆ๐๐ง๐ญ ๐ข๐ฌ ๐ฌ๐ญ๐ข๐ฅ๐ฅ ๐ซ๐๐ช๐ฎ๐ข๐ซ๐๐ to confirm that the relevant party and instrument qualify for the exemption.
Employers may wish to review their employment documentation to ensure the correct treatment is applied.
๐ ๐๐๐๐ข๐๐ข๐๐ฅ ๐๐จ๐ฎ๐ซ๐๐: Lembaga Hasil Dalam Negeri Malaysia (HASiL), โLayanan Duti Setem Bagi Surat Cara Penggajian Serta Surat Cara Di Bawah Kategori Pengecualian Dan Pengecualian Amโ, Media Statement dated ๐ ๐๐ฎ๐ ๐ฎ๐ฌ๐ญ ๐๐๐๐.