HASiL Media Statement: Stamp Duty Exemption for Employment Contracts (2025)

Reference: HASiL/2025/06/06 – 6 June 2025

The Lembaga Hasil Dalam Negeri Malaysia (HASiL) has announced stamp duty exemptions and penalty waivers for employment contracts, following audit findings under the Rangka Kerja Audit Duti Setem (RKADS).

This initiative aims to enhance stamp duty compliance, reduce administrative burden, and provide clarity to employers across Malaysia.

As a Chartered Accountants Johor Bahru, Tax Agent Johor Bahru, and Accounting Firm Johor Bahru, we summarise the key highlights below to help employers and HR teams understand their obligations clearly.

📌 Key Highlights from the HASiL Media Statement

1️⃣ Employment Contracts Finalised Before 1 January 2025

• Employment contracts finalised before 1 January 2025 are fully exempt from stamp duty (RM10)

• Exemption granted under Subsection 80(1A), Stamp Act 1949

• Any late stamping penalties are waived under Subsection 47(2), Stamp Act 1949

✔️ Applies to contracts identified during HASiL audits under RKADS.

2️⃣ Employment Contracts Between 1 January – 31 December 2025

• Stamp duty applies as usual (RM10 per original contract)

• Late stamping penalties are waived provided the contract is stamped on or before 31 December 2025

• Waiver granted under Subsection 47A(2), Stamp Act 1949

📌 Employers are strongly encouraged to regularise all employment contracts within this grace period.

3️⃣ Employment Contracts From 1 January 2026 Onwards

• Stamp duty applies at RM10 per original employment contract

• Late stamping penalties will be fully enforced in accordance with the Stamp Act 1949

⚠️ No further exemptions or waivers apply beyond this date.

⚠️ Employer Responsibilities Under the Stamp Act 1949

All employers are required to:

• Review and update all existing and new employment contracts

• Ensure contracts are stamped in accordance with stamp duty laws

• Maintain proper documentation for audit and legal purposes

• Avoid penalties arising from late or non-stamped contracts

Engaging a professional Tax Consultancy Firm Johor Bahru or Audit Firm Johor Bahru can significantly reduce compliance risks.

📞 Official HASiL Contact Channels

For clarification or official enquiries, employers and HR teams may contact HASiL via:

• Hasil Contact Centre (HCC)
  📞 03-8911 1000 / +603-8911 1000 (International)

• HASiL Live Chat

• Feedback Form
  👉 https://maklumbalaspelanggan.hasil.gov.my/Public/

💼 How Our Johor Bahru Tax & Accounting Firm Can Assist

As licensed Tax Agents Johor Bahru, Chartered Accountants Johor Bahru, and an experienced Accounting Firm Johor Bahru, we provide comprehensive support including:

• Reviewing employment contracts for stamp duty compliance

• STAMPS submissions for individual and bulk employment contracts

• Advisory on exemptions, waivers, and late stamping penalties

• HR and corporate compliance advisory

• Tax audit support and documentation review

📩 Contact us today to ensure your employment contracts are fully compliant, legally enforceable, and penalty-free.