Latest Update: Employment Contract Stamping—FAQ by LHDNM (Updated: 3 July 2025)

Starting 2025, ALL employment-related contracts must be stamped with RM10 stamp duty—including

Offer letters

Contract renewals

Internship agreements (if they imply employment)

Why it matters ???

Unstamped contracts may be inadmissible in court

Penalties apply for late stamping

Applies to ALL employers—including SMEs

Key Clarifications from LHDNM:

𝗜𝗻𝘁𝗲𝗿𝗻𝘀𝗵𝗶𝗽 𝗼𝗳𝗳𝗲𝗿 𝗹𝗲𝘁𝘁𝗲𝗿𝘀 may require stamping if they imply an employment relationship.

𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁𝘀 𝘀𝗶𝗴𝗻𝗲𝗱 𝗯𝗲𝗳𝗼𝗿𝗲 𝟭 𝗝𝗮𝗻 𝟮𝟬𝟮𝟱 that are exempted can still be submitted for 𝗼𝗳𝗳𝗶𝗰𝗶𝗮𝗹 𝗲𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗲𝗻𝗱𝗼𝗿𝘀𝗲𝗺𝗲𝗻𝘁.

Full FAQ by LHDNM available at: https://www.hasil.gov.my/media/jpxbp2oj/20250703-pkpe_faq-penyeteman-kontrak-penggajian-di-malaysia.pdf