Employer of record in Malaysia: costs, rules and how to hire
Hire someone in Malaysia without opening your own company there.
An employer of record (EOR) can handle local employment while you manage the person’s work. Start by confirming the provider’s coverage and the arrangement available for your specific hire.
By Employ Borderless · We help you understand and compare EOR services.
How does an employer of record in Malaysia work?
Three parties, two contracts: the EOR employs the person under a local employment contract, your company signs a service agreement with the EOR and directs the day-to-day work. Which arrangement is legal and sensible in Malaysia is decided by the questions below.
Your company
Choose the person, agree their role and manage their daily work.
The employer of record
Handles the agreed employment, payroll and HR services through the employing entity named in your contract.
Your employee
Works with your team under a local employment contract with the EOR’s employing entity.
- Do you already have an entity in this country?
- How many people are you hiring, and for how long?
- Is the work genuinely independent, or is it a job?
- Who carries the employment risk if the arrangement is challenged?
What each route means in full
- Your own entity
- Choose it when: You already have a company here, or you are committing to a substantial local team for the long term.You become the legal employer. You arrange payroll, benefits, filings and employment support yourself, and you carry the setup and running cost.
- Employer of record
- Choose it when: You have a person to hire here, want them employed properly, and do not want to open a company for it.The provider is the legal employer through its own entity. You direct the work and pay one invoice covering salary, employer costs and the service fee.
- Independent contractor
- Choose it when: The work is genuinely independent: their own business, their own methods, their own clients.A contract for services, not employment. The label does not decide the status; how the person actually works does, and getting it wrong is reclassified after the fact.
Hiring in Malaysia: the short version
A Malaysian employee on RM5,000 a month costs an employer about RM5,747.50 a month in salary and statutory contributions: RM650 to the Employees Provident Fund (EPF), about RM87.50 to SOCSO and RM10 to the Employment Insurance System. There is no statutory thirteenth month, so the annual figure is twelve months of that, about RM68,970, before company benefits and the provider fee.
Two things shape the decision more than the rates. The Employment Act 1955 covers Peninsular Malaysia and Labuan, while Sabah and Sarawak have their own Labour Ordinances, so the work location decides which law applies. And employees earning more than RM4,000 a month, other than manual workers, fall outside the Act’s overtime and termination-benefit rules, so for most professional hires the contract sets those terms.
Your first hire in Malaysia in five decisions
- Entity or EOR. No fixed headcount decides it. An employer of record lets you employ without registering a Malaysian company; your own entity makes sense once you run EPF, SOCSO, EIS and tax filings for a stable team.
- Which law applies. Peninsular Malaysia and Labuan follow the Employment Act 1955; Sabah and Sarawak follow their own ordinances.
- Budget line. On RM5,000 a month: RM650 EPF, about RM87.50 SOCSO and RM10 EIS, giving about RM5,747.50 a month.
- Notice reality. Four, six or eight weeks of notice depending on service, or wages in place of notice.
- Pay above RM4,000. Statutory overtime and termination benefits stop applying, so write overtime and severance terms into the contract.
EOR, entity, or contractor in Malaysia?
Malaysian employer cost is mostly EPF. At 13 percent of wages up to RM5,000 and 12 percent above it, EPF is several times the size of SOCSO and EIS combined, and it applies to Malaysian citizens and permanent residents until age 60. On RM5,000 a month the statutory employer add-ons come to about RM747.50.
What can a RM5,000 monthly salary cost?
This full-year illustration assumes a Malaysian citizen under 60 in Peninsular Malaysia on an unchanged salary.
| Budget item | Monthly | Annual illustration |
|---|---|---|
| Gross salary | RM5,000 | RM60,000 |
| EPF employer share, Third Schedule band RM4,980.01 to RM5,000 | RM650 | RM7,800 |
| SOCSO employer share, 1.75% headline rate | RM87.50 | RM1,050 |
| Employment Insurance employer share, 0.2% | RM10 | RM120 |
| Subtotal before the items below | RM5,747.50 | RM68,970 |
| Company leave and benefits above the statutory floor, equipment and provider fee | Add the agreed costs | |
The SOCSO line uses the 1.75 percent headline rate; PERKESO applies a banded contribution schedule, so the payroll amount can differ by a few ringgit. Employee deductions are separate: on the same salary the employee pays RM550 to EPF, about RM25 to SOCSO and RM10 to EIS, plus monthly tax deduction.
Ask for a complete provider quote
- The Malaysian entity that employs the hire, and whether it holds its own EPF, SOCSO and tax registrations.
- Which law covers the work location: the Employment Act 1955, or the Sabah or Sarawak ordinance.
- The EPF and SOCSO treatment if the hire is not a Malaysian citizen or permanent resident.
- Overtime and termination terms in the contract if pay is above RM4,000 a month.
- The service fee, deposit, currency, exchange-rate method and invoice tax.
- The process and cost of ending employment, or of moving the hire to your own entity.
Compare the best EOR providers in Malaysia on these points, and see how EOR pricing works.
Source: PERKESO, contributions, captured 15 October 2026.
Read this in full under “What catches employers out in Malaysia”.
How to hire employees in Malaysia
Hiring in Malaysia without your own company means a provider’s Malaysian entity becomes the legal employer: it signs the contract, registers the employee with EPF, SOCSO and EIS, runs payroll and withholds tax, while you direct the work.
Steps for a first hire
- Confirm the work location. Peninsular Malaysia and Labuan follow the Employment Act 1955; Sabah and Sarawak have their own Labour Ordinances.
- Set pay at or above RM1,700 a month. The Minimum Wages Order 2024 has applied to every employer since 1 August 2025.
- Write the contract. State working hours within the 45-hour weekly cap, leave, notice and, for pay above RM4,000, overtime and termination terms.
- Register contributions. EPF for citizens and permanent residents, SOCSO and EIS for private-sector employees.
- Run the first payroll. Wages are due no later than the seventh day after the end of each wage period.
If the hire is a foreign national, work authorisation comes first; ask the provider how it handles the employment pass and which contribution rules apply to that employee.
What should you budget for hiring in Malaysia?
Your budget includes salary, employer contributions, agreed benefits and the EOR fee. Ask for a quote for the actual role and salary.
- Gross salary
- Employer contributions
- Benefits and other costs
- EOR service fee
- Gross salary: 100
- Employer social contributions: 14.45%
- Benefits and EOR fee: quoted per hire
The numbers behind this figure
| Cost | Amount |
|---|---|
| Gross salary | 100 |
| Employer social contributions | 14.45% |
| Benefits and EOR fee | Quoted per hire |
Source: ISSA, 2024
Published EOR base fees among providers covering Malaysia range from $99 to $699 per employee/month. These are provider base prices, not a quote for this hire or the total employment cost.
Separate employer contributions from employee deductions
| Scheme | Employer | Employee |
|---|---|---|
| EPF, citizens and permanent residents under 60 | 13% of wages up to RM5,000; 12% above | 11% |
| SOCSO, employees under 60 | 1.75% | 0.5% |
| SOCSO, employees 60 and over | 1.25%, employment injury only | None |
| Employment Insurance System, ages 18 to 60 | 0.2%, on salary up to RM6,000 | 0.2% |
| Monthly tax deduction | Withheld and remitted by the employer | Based on the employee’s taxable income |
EPF amounts are set in wage bands in the Third Schedule of the EPF Act: on wages of RM4,980.01 to RM5,000 the employer pays RM650 and the employee RM550. Above RM20,000 a month the rates apply as straight percentages, 12 percent and 11 percent.
Average salary in Malaysia by occupation
Gross monthly earnings of employees per ISCO-08 occupation group, in MYR, from the ILO's official labour statistics. These stored survey figures for Malaysia have reference year 2020. Use these survey earnings to benchmark an offer before an EOR quote turns it into total employer cost.
| Occupation group | Monthly (MYR) | Approx. USD |
|---|---|---|
| All occupations | 2,933 | $698 |
| Managers · ISCO 1 | 6,479 | $1,541 |
| Professionals · ISCO 2 | 5,301 | $1,261 |
| Technicians and associate professionals · ISCO 3 | 3,313 | $788 |
| Clerical support workers · ISCO 4 | 2,370 | $564 |
| Service and sales workers · ISCO 5 | 1,926 | $458 |
| Skilled agricultural, forestry and fishery workers · ISCO 6 | 1,547 | $368 |
| Craft and related trades workers · ISCO 7 | 1,891 | $450 |
| Plant and machine operators and assemblers · ISCO 8 | 1,918 | $456 |
| Elementary occupations · ISCO 9 | 1,727 | $411 |
Source: ILOSTAT, the International Labour Organization's statistics database (average monthly earnings of employees, both sexes), reference year 2020.
How to hire through an EOR in Malaysia
- Step 1
Define your hire
Prepare the role, work location, salary, working hours and target start date.
- Step 2
Confirm the local hiring route
Ask the provider to confirm that its employing arrangement fits this role and location, including any restrictions.
- Step 3
Review the full quote and contract
Check the legal employer, total costs, benefits, responsibilities and exit terms before signing.
- Step 4
Complete onboarding
Coordinate employment documents, required checks, equipment and the payroll cut-off with the EOR.
- Step 5
Keep employment changes coordinated
Manage the work and tell the EOR about proposed pay, leave, contract or termination changes before they take effect.
What should the EOR arrange before your hire in Malaysia starts?
Confirm the employment terms, work eligibility, payroll and pension arrangements before the start date. Ask which local rules and agreements apply to your employee.
What types of employment contracts exist in Malaysia?
The Employment Act 1955 applies to every private-sector employee in Peninsular Malaysia and Labuan under a contract of service, whatever the salary, since the 2022 amendments took effect on 1 January 2023. Some protections still depend on pay: employees earning more than RM4,000 a month, other than manual workers, have no statutory right to overtime pay, rest-day or public-holiday pay, or termination benefits.
What to put in writing
- Working hours, within the cap of 45 hours a week.
- Overtime terms, which are statutory at one and a half times the hourly rate below the RM4,000 threshold and contractual above it.
- Annual leave, sick leave and notice periods at or above the statutory minimums below.
- For fixed-term roles, the end date and what happens if the contract is renewed.
Notice periods are the same for both sides: four weeks under two years of service, six weeks from two to under five years, and eight weeks from five years, unless the contract gives more.
Source: Employment Act 1955 (Act 265), JTKSM updated reprint, captured 15 October 2026.
Source: JTKSM, Employment Act 1955 (Amendment) 2022 FAQ, captured 15 October 2026.
What catches employers out in Malaysia
Six points decide whether a Malaysian payroll is right. Ask the provider to confirm each one for the actual work location and employee.
| Point | Why it changes the decision |
|---|---|
| Three labour laws | The Employment Act covers Peninsular Malaysia and Labuan; Sabah and Sarawak follow their own ordinances. |
| The RM4,000 line | Above RM4,000 a month, except manual workers, statutory overtime, rest-day and holiday pay and termination benefits stop applying. |
| EPF steps down at RM5,000 | The employer rate is 13 percent up to RM5,000 a month and 12 percent above it, set in wage bands. |
| Seven-day pay deadline | Wages are due no later than the seventh day after each wage period ends. |
| Pregnancy protection | Since 2023, an employer cannot end the employment of a pregnant employee except for wilful breach, misconduct or business closure. |
| Retrenchment notice | Redundancies and closures must be reported to the Labour Department; failing to do so carries a fine of up to RM50,000 per offence. |
Probation has no statutory length in the sources we captured, so treat it as a contract term and set it in writing.
Source: Employees Provident Fund Act 1991, Third Schedule, captured 15 October 2026.
Source: JTKSM, employees’ retrenchment FAQ, captured 15 October 2026.
What taxes and social contributions apply in Malaysia?
Three schemes make up the employer contributions: EPF for retirement savings, SOCSO for employment injury and invalidity, and the Employment Insurance System for job loss.
Income tax
The employer withholds income tax each month through payroll. Our fact store records resident income tax in ten bands from 0 to 30 percent from the Inland Revenue Board, for years of assessment 2023 to 2025; ask the provider for the deduction table it applies for the current year.
Source: PERKESO, contributions, captured 15 October 2026.
Read this in full under “What catches employers out in Malaysia”.
What pay and leave should your offer in Malaysia cover?
Agree pay, working patterns, paid leave and benefits as part of the offer. These affect both your hiring budget and how you plan the employee’s work.
- Paid annual leave: 8 days
- Public holidays: 11 days
- The rest of the year: 346 days
The numbers behind this figure
| Entitlement | Days a year |
|---|---|
| Paid annual leave (statutory minimum) | 8 days |
| Public holidays (national) | 11 days |
| Total statutory paid days off | 19 days |
Source: National government, 2026; National government, 2026. Statutory minimums. Eligibility, accrual and collective agreements can change what an individual employee receives.
How does payroll and compensation work in Malaysia?
The Employment Act sets the pay deadline: wages for each wage period are due no later than the seventh day after it ends. The minimum wage is RM1,700 a month for every employer since 1 August 2025, or RM65.38 a day for a six-day week, RM78.46 for five days and RM98.08 for four days.
Overtime and hours
Normal hours are capped at 45 a week. Overtime is paid at no less than one and a half times the hourly rate for employees covered by the overtime rules, which excludes those earning more than RM4,000 a month other than manual workers.
No statutory thirteenth month
The Employment Act has no thirteenth-month requirement and no statutory annual bonus. Where a company pays a bonus, it is a contract or policy term, and the EPF Third Schedule counts it in the month’s wages for contributions.
Source: Minimum Wages Order 2024, P.U. (A) 376, captured 15 October 2026.
What benefits and leave are employees entitled to in Malaysia?
| Entitlement | Statutory minimum |
|---|---|
| Annual leave | 8 days under two years of service, 12 days from two to under five years, 16 days from five years |
| Sick leave | 14, 18 or 22 days by the same service bands |
| Hospitalisation leave | Up to 60 days a year, counted separately from sick leave |
| Maternity leave | 98 consecutive days |
| Paternity leave | 7 consecutive days for each birth, up to five births, after 12 months of service |
| Public holidays | 11 paid gazetted holidays, five of them fixed |
The five fixed public holidays are National Day, the Birthday of the Yang di-Pertuan Agong, the Ruler’s or Governor’s birthday in the employee’s state or Federal Territory Day, Workers’ Day and Malaysia Day. A holiday that falls on a rest day moves to the next working day.
Maternity allowance is paid if the employee has worked at least 90 days in the nine months before the birth and has fewer than five living children.
Source: MyGOV, Labour Law, captured 15 October 2026.
What happens if you need to end employment in Malaysia?
Discuss the proposed change with the EOR before giving notice or promising an exit payment. Ask it to confirm the procedure, timing and costs for the employee’s circumstances.
The numbers behind this figure
| Obligation | Weeks of salary |
|---|---|
| Statutory notice | 6.7 weeks |
| Statutory severance | 17.2 weeks |
| Total statutory exit cost | 23.9 weeks |
Malaysia sits at number 23 of 190 countries for statutory exit cost in our Termination Cost Index.
What are the termination and compliance rules in Malaysia?
Ending employment in Malaysia needs notice, and for employees within the Act’s scope, a termination benefit.
Notice
Notice is the same for both sides: four weeks under two years of service, six weeks from two to under five years, and eight weeks from five years. Either side can end the contract by paying the wages for the notice period instead.
Termination benefits
An employee dismissed for reasons other than misconduct is owed at least 10 days’ wages per year of service under two years, 15 days from two to under five years and 20 days from five years, pro rated for part years. The benefit is due within seven days of termination. Employees earning more than RM4,000 a month, other than manual workers, are outside these rules, so their contract sets severance.
Reporting and protections
- Redundancies and closures must be reported to the Labour Department; failing to report carries a fine of up to RM50,000 per offence.
- Since 2023, an employer cannot end the employment of a pregnant employee except for wilful breach, misconduct or business closure.
Source: Employment (Termination and Lay-Off Benefits) Regulations 1980, captured 15 October 2026.
Source: JTKSM, employees’ retrenchment FAQ, captured 15 October 2026.
These are stored source rules, not a case-specific termination calculation. Confirm the applicable procedure and current requirements before acting.
Choose an EOR for your hire in Malaysia
Compare the employing entity, itemised costs, local support, payroll deadlines and what happens if you change or end the arrangement.
Questions about hiring in Malaysia
What does an employer of record do in Malaysia?
An employer of record employs your hire through its Malaysian entity, signs the contract, registers the employee with EPF, SOCSO and EIS, runs payroll and withholds tax, while you direct the work.
Can I hire in Malaysia without setting up my own company?
Yes, through a provider whose Malaysian entity employs the person. Confirm the employing entity and which labour law covers the work location: the Employment Act 1955 in Peninsular Malaysia and Labuan, or the Sabah or Sarawak ordinance.
What is the minimum wage in Malaysia?
RM1,700 a month under the Minimum Wages Order 2024, for every employer since 1 August 2025. Domestic servants are excluded.
How much are employer contributions in Malaysia?
EPF at 13 percent of wages up to RM5,000 a month and 12 percent above it, SOCSO at 1.75 percent for employees under 60, and EIS at 0.2 percent on salary up to RM6,000. On RM5,000 a month that is about RM747.50.
Is there a thirteenth-month salary in Malaysia?
No. The Employment Act has no thirteenth-month requirement; any bonus is a contract or policy term.
How much notice do you give to end employment in Malaysia?
Four weeks under two years of service, six weeks from two to under five years and eight weeks from five years, or wages in place of notice.
What severance is owed in Malaysia?
For employees within the Employment Act’s scope, at least 10, 15 or 20 days’ wages per year of service depending on length of service, due within seven days. Employees earning more than RM4,000 a month, other than manual workers, rely on their contract.
Is an EOR the same as a PEO?
No. With an employer of record the provider’s Malaysian entity is the legal employer; with a PEO or payroll service your business remains the employer and needs its own registrations. Compare EOR and PEO.
What changed in Malaysia
Checked against official sources on .
No rule changes recorded since we began logging them.
Corrections to this guide
- Corrected 11 October 2026Severance pay: 14.8 weeks → 17.2 weeks · sourceEmployment (Termination and Lay-Off Benefits) Regulations 1980 reg. 6: 10 days' wages per year if <2 yrs; 15 days if 2-<5 yrs; 20 days if 5+ yrs. 1y 10 days, 5y 100, 10y 200 = avg 103.3 days. A day's wage for a monthly-rated employee = monthly/26 (EA s.60I), i.e. 1/6 of a week: 103.3/6 = 17.2 wk.
Check the facts behind this guide
Each reviewed fact links to its source and shows its validation date and effective period. Monthly review does not mean that every rule changes monthly. Statistical benchmarks retain their original data periods.
View sourced facts and review dates
| Fact | Value | Source | Effective / data period | Last validated |
|---|---|---|---|---|
| RM1,700 a month for every employer | The minimum wage is RM1,700 a month under the Minimum Wages Order 2024. It has applied to every employer since 1 August 2025, regardless of headcount. For staff paid by the day, the order sets RM65.38 for a six-day week, RM78.46 for five days and RM98.08 for four days, or RM8.72 an hour. Domestic servants are excluded. | Ministry of Human Resources: Minimum Wages Order 2024, P.U. (A) 376, Federal Government Gazette | Malaysia: private-sector employment in Peninsular Malaysia and Labuan under the Employment Act 1955; Sabah and Sarawak follow their own Labour Ordinances; subject to the contract and any collective agreement | |
| 45 hours a week | Normal working hours are capped at 45 hours a week. The limit came in with the 2022 amendments to the Employment Act, which took effect on 1 January 2023. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Act 265), updated reprint | Malaysia: private-sector employment in Peninsular Malaysia and Labuan under the Employment Act 1955; Sabah and Sarawak follow their own Labour Ordinances; subject to the contract and any collective agreement | |
| Overtime at one and a half times the hourly rate | Overtime, meaning hours beyond the normal hours of work, is paid at no less than one and a half times the hourly rate of pay. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Act 265), updated reprint | ||
| No statutory overtime above RM4,000 a month | Employees earning more than RM4,000 a month, other than manual workers, have no statutory right to overtime pay, rest-day or public-holiday pay, or termination benefits. Their contract sets those terms. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Amendment) 2022 FAQ | ||
| 8, 12 or 16 days of paid annual leave | Paid annual leave depends on service with the same employer: 8 days a year under two years, 12 days from two to under five years, and 16 days from five years. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Act 265), updated reprint | ||
| Sick leave of 14 to 22 days, plus 60 days in hospital | Paid sick leave is 14 days a year under two years of service, 18 days from two to under five years and 22 days from five years. Hospitalisation leave of up to 60 days a year is counted separately. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Act 265), updated reprint | ||
| 98 days of maternity leave | Maternity leave is 98 consecutive days, including rest days and public holidays. Maternity allowance is paid if the employee has worked at least 90 days in the nine months before the birth and has fewer than five living children. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Act 265), updated reprint | ||
| Seven days of paid paternity leave | A married male employee with at least 12 months of service gets seven consecutive days of paid paternity leave for each birth, for up to five births. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Act 265), updated reprint | ||
| Eleven paid public holidays, five of them fixed | Employees get paid leave on eleven gazetted public holidays a year. Five are fixed: National Day, the Birthday of the Yang di-Pertuan Agong, the Ruler’s or Governor’s birthday in the employee’s state (or Federal Territory Day), Workers’ Day and Malaysia Day. A holiday that falls on a rest day moves to the next working day. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Act 265), updated reprint | ||
| Wages paid within seven days of the wage period | Wages for each wage period must be paid no later than the seventh day after the period ends. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Act 265), updated reprint | ||
| Four, six or eight weeks of notice | Notice is the same for employer and employee and is at least four weeks under two years of service, six weeks from two to under five years, and eight weeks from five years. Either side can end the contract without notice by paying the wages for the notice period instead. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Act 265), updated reprint | ||
| Termination benefits of 10, 15 or 20 days’ wages per year | An employee whose contract is ended by the employer, other than for misconduct, is owed at least 10 days’ wages per year of service under two years, 15 days from two to under five years, and 20 days from five years, pro rated for part years. The benefit is due within seven days of termination. | Department of Labour Peninsular Malaysia (JTKSM): Employment (Termination and Lay-Off Benefits) Regulations 1980 | ||
| EPF: 13 or 12 percent from the employer, 11 percent from the employee | Employers pay Employees Provident Fund contributions of 13 percent of monthly wages up to RM5,000 and 12 percent above it; employees contribute 11 percent. The Third Schedule sets the exact amounts in wage bands, for example RM650 from the employer and RM550 from the employee on wages of RM4,980.01 to RM5,000. These rates apply to Malaysian citizens and permanent residents until age 60. | Attorney General’s Chambers: Employees Provident Fund Act 1991 (Act 452), online reprint 2022, Third Schedule | ||
| SOCSO: 1.75 percent from the employer, 0.5 percent from the employee | For employees under 60, the employer pays 1.75 percent and the employee 0.5 percent of monthly wages to SOCSO for the Employment Injury and Invalidity schemes. From age 60, the employer alone pays 1.25 percent for employment injury cover. | Social Security Organisation (PERKESO): contributions under the Employees’ Social Security Act 1969 and the Employment Insurance System Act 2017 | ||
| Employment Insurance: 0.2 percent each, capped at RM6,000 | The Employment Insurance System takes 0.2 percent of monthly salary from the employer and 0.2 percent from the employee, for employees aged 18 to 60, on salary up to RM6,000 a month. | Social Security Organisation (PERKESO): contributions under the Employees’ Social Security Act 1969 and the Employment Insurance System Act 2017 | ||
| The Employment Act covers Peninsular Malaysia and Labuan | The Employment Act 1955 and its 2022 amendments cover all private-sector employees in Peninsular Malaysia and the Federal Territory of Labuan, whatever their pay. Sabah and Sarawak have their own Labour Ordinances, so check which law applies to the work location. | Department of Labour Peninsular Malaysia (JTKSM): Employment Act 1955 (Amendment) 2022 FAQ | ||
| Report retrenchments to the Labour Department | Terminations for redundancy or company closure must be reported to the Labour Department on Form PK. Failing to report is an offence under section 63 of the Employment Act, with a fine of up to RM50,000. | Department of Labour Peninsular Malaysia (JTKSM): employees’ retrenchment FAQ |