Get Started: Essential Employer Registration Guide in Malaysia

Published: 14 Mar 2025

Hiring your first employee is an exciting milestone for any business in Malaysia. Along with this new phase of growth, employers must fulfill several legal obligations to ensure compliance with local laws and regulations. This guide will walk you through the key registration steps with EPF (Employees Provident Fund), SOCSO (Social Security Organization), EIS (Employment Insurance System), and LHDN (Inland Revenue Board). 

EPF (Employees Provident Fund) Registration

Why Register for EPF?

EPF is a retirement savings scheme for employees in the private sector. As an employer, you are legally required to register with EPF within 7 days of hiring your first employee.

Documents Required for EPF Registration

1. Form KWSP 1 (Employer Registration Form) 
2. Form 49 / Superform (from the Companies Commission of Malaysia, SSM) 
3. Copy of Sole Proprietor/Partner/Director’s Identification (MyKad or passport) 
4. Company/Business Registration Documents (from SSM) 

If applicable, you can also prepare: 

• Section 15 – Notice of Registration 

• Section 14 – Application for Registration of a Company 

• Section 17 – Certificate of Incorporation of Private Company 

EPF Registration Steps

1. Gather the necessary forms and documents. 
2. Submit them at any EPF branch or check if online submission is available. 
3. Obtain your Employer’s Reference Number and the Employer’s Registration Certificate, which should be displayed on your premises. 

Tip: After registration, create an i-Akaun (Majikan) to manage and pay contributions online. A company stamp and, in some cases, a revenue stamp (setem hasil) may be required. 

SOCSO (Social Security Organization) Registration

Why Register for SOCSO?

SOCSO provides social security protection to employees in cases of injury, illness, or death. All new employers must register with SOCSO within 30 days of hiring an employee.

Documents Required for SOCSO Registration

1. Employer’s Registration Form (Form 1)
2. Employee’s Registration Form (Form 2)
3. Other Supporting Documents (depending on your business type, e.g., SSM certificates, business registration forms)

SOCSO Registration Steps

1. Fill out Form 1 and Form 2 with accurate employee and company details.
2. Register via the ASSIST Portal on the SOCSO website.
3. If you are new to the portal, complete the Borang Permohonan Enrolment Penggunaan Portal Assist and email it to idportal@perkeso.gov.my.

Note: If you cease to operate or no longer have employees, inform SOCSO by submitting Form 1A within 30 days.

EIS (Employment Insurance System) Registration

Why Register for EIS?

EIS, administered by SOCSO, provides temporary financial support to employees who lose their jobs. Employers must register for EIS to ensure that eligible employees are covered.

EIS Registration Steps

1. Use the same ASSIST Portal to register for EIS if you are already registered with SOCSO.
2. If not, fill in the Borang Permohonan Enrolment Penggunaan Portal Assist and email it to idportal@perkeso.gov.my.
3. Once registered, manage EIS contributions alongside SOCSO contributions.

LHDN (Inland Revenue Board) Employer Registration

Why Register for LHDN?

Employers must register with LHDN to obtain an “E” tax reference number, enabling you to deduct PCB (Potongan Cukai Berjadual) or MTD (Monthly Tax Deduction) from employees’ salaries and submit these deductions to LHDN.

Documents Required for LHDN Registration

1. SSM Form 9 (Certificate of Incorporation)
2. SSM Form 49 (List of directors, managers, and secretaries)
3. SSM Form 13 (If there has been a change in the company’s name)

LHDN Registration Steps

1. Visit the e-Daftar section on the LHDN website and complete the online form to register as a new employer.
2. Obtain your application number and track your application status online.
3. Upload the required SSM documents within 14 days; otherwise, your application will be canceled.
4. Print and save your employer tax reference once your registration is approved.

Tip: After registration, submit monthly PCB deductions to LHDN by the 15th of each month.

Additional Considerations

1. Contribution Deadlines:
   • EPF: By the 15th of each month.
   • SOCSO/EIS: By the 15th of each month.
   • PCB/MTD: By the 15th of each month following the salary deduction.
2. Staying Updated:
   • Regulations and online processes can change. Always check the official websites for the latest guidelines.
   • Keep track of your reference numbers, user credentials, and payment receipts for your records.
3. Penalties for Non-Compliance:
   • Failure to register or remit contributions may lead to fines, penalties, or legal action.
4. Disclaimer:
   • Please note that the list of required documents provided in this guide is not exhaustive. Officers from EPF, SOCSO, EIS, or LHDN may request additional supporting documents as part of their registration processes. Always refer to the latest official guidelines for the most up-to-date requirements.

Conclusion: Ensuring Compliance for Business Growth

Becoming an employer in Malaysia involves more than hiring and onboarding—it requires strict adherence to government regulations. By registering with EPF, SOCSO (including EIS), and LHDN promptly, you not only meet your legal obligations but also provide essential benefits and protections for your employees. Stay vigilant with monthly contributions and tax deductions to ensure your business remains compliant and continues to grow.