β° Final Reminder for Employers & HR
Stamp Duty for Employment Contracts
Deadline: 31 December 2025
π¨ Important Notice
Every Offer Letter / Employment Contract in Malaysia must be stamped with RM10 Stamp Duty and submitted within 30 days after signing.
π Late Submission Penalties
| Delay Period |
Penalty (Per Contract) |
| 31 days – 3 months |
RM50 |
| More than 3 months |
RM100 |
Each employee equals one contract and one potential fine. Multiple staff means multiple penalties.
β€οΈ 2025 Special Grace Period
The government has granted a full grace period throughout 2025. Late stamping is allowed without penalties.
Final deadline: 31 December 2025
β οΈ December is already here — less than one month left.
β What Happens in 2026?
From 1 January 2026 onwards, there will be no grace period. Late submission penalties will be imposed automatically.
π New Policy from 2026
For employees earning RM3,000 and below per month:
- Employment contracts must still be submitted for stamping
- RM10 stamp duty is waived
Important: The 30-day submission rule still applies. Only the payment is waived.
π€ Why Must Offer Letters Be Stamped?
- Provides official government certification
- Ensures legal validity of the contract
- Allows the document to be accepted as court evidence
- Protects both employer and employee
Malaysia