4 Key Employer Actions for Mandatory Contribution for Non-Malaysian Citizen Employees
Author: admin
从2025年10月起，非马来西亚公民员工强制性供款的4项关键措施
从2025年10月起，非马来西亚公民员工强制性供款的4项关键措施
01 注册成为EPF雇主
尚未注册EPF的公司必须从2025年10月1日起注册成为EPF雇主。
已有活跃EPF雇主账户的公司可继续使用现有账户，无需重新注册。
注册渠道
EPF网站（仅限已在SSM注册的公司，LLP除外）
EPF柜台（适用于所有公司类型，包括LLP）
02 缴纳供款比例和期限
雇主必须从2025年10月薪资起为非马来西亚公民员工扣缴并缴纳供款。
供款比例：雇主 2%，员工 2%。
供款期限：必须在隔月15号或之前缴清。
03 维护工资记录
需记录以下员工信息，以备EPF审核：
员工全名
EPF会员编号
性别、宗教、出生日期
证件类型及号码
护照到期日
工作准证类型
入职及离职日期
职位
常住地址
工资支付周期及薪资
其他报酬
员工供款额（扣除部分）
雇主供款额
04 保持资料更新
地址变更：需在14天内通知EPF。
公司名称或公司性质变更（如独资变合伙）：需在21天内通知EPF。
使用KWSP 1表格提交变更信息。
若不再聘请员工或停止营业，必须在30天内通过邮寄/电邮提交KWSP 6（表格B）。
4 Key Employer Actions for Mandatory Contribution for Non-Malaysian Citizen Employees
4 Key Employer Actions for Mandatory Contribution for Non-Malaysian Citizen Employees
01 REGISTER AS AN EPF EMPLOYER
Companies that have not registered with EPF must register as an EPF employer starting from 1st October 2025.
Employers with an active EPF employer account may continue using their existing account and are not required to register again.
Registration Channels:
EPF Website (Only for SSM-registered companies, excluding LLPs)
EPF Counters (All company types, including LLPs)
02 PAY CONTRIBUTIONS
Employers must deduct and remit contributions for non-Malaysian citizen employees starting with the October 2025 salary.
Contribution Rate: 2% employer’s share, 2% employee’s share.
Contributions must be paid on or before the 15th of the following month.
03 维护工资记录
需记录以下员工信息，以备EPF审核：
Full Name
EPF Membership No.
Gender, Religion, Date of Birth
ID Type & Number
Passport Expiry Date
Work Permit Type
Employment Start & End Date
Occupation
Permanent Address
Wage Period, Salary & Other Remuneration
Contribution Deductions (Employee & Employer Share)
04 KEEP RECORDS UPDATED
Inform EPF of any address change within 14 days.
Inform EPF of company name or status changes (e.g., Sole Proprietorship → Partnership) within 21 days.
Notify EPF using Form KWSP 1.
If the company no longer has employees or has ceased operations, notify EPF within 30 days via KWSP 6 (Form B) (mail/email/other channels).
如何在 MyTax 搜索 Tin Number？
如何在 MyTax 搜索 Tin Number？
TIN Number是实施电子发票时需要的资料，许多老板在这期间头痛供应商/顾客不提供TIN Number， 税务局已经听到我们的心声!
现在可以到MyTax官网搜索对方的Tin Number，只需拿到：
✅ IC Number
✅ Passport Number
✅ SSM Registration Number
就能快速查找Tin Number！
⚠️ 温馨提醒：
请勿滥用此功能，否则可能面临：
🚫 高达RM4,000罚款
🚫 长达1年监禁
您可以通过以下步骤快速找到TIN号码：
登录 MyTax：https://mytax.hasil.gov.my/ 并点击“Carian TIN”
对于个人/Enterprise，选择：
对于其他，请选择：
输入公司注册号码，您将获得TIN：
How to search Tin Number in MyTax?
How to search Tin Number in MyTax?
The TIN Number is required when implementing e-Invoicing. Many business owners have been frustrated during this period because suppliers/customers refused to provide their TIN Numbers, but the tax authority has heard our concerns! 😂
You can now search for the other party’s TIN Number on the MyTax official website. All you need is:
✅ IC Number
✅ Passport Number
✅ SSM Registration Number
⚠️ Friendly reminder:
Do not misuse this function, or you may face:
🚫 A fine of up to RM4,000
🚫 Imprisonment of up to 1 year
You can quickly find the TIN Number with the following step:
For Individual/Enterprise, Choose:
For Others, Choose:
Insert the company registration number, you will get the TIN：
2025年马来西亚销售与服务税(SST)各服务行业指南
2025 Malaysia SST (Sales and Service Tax) Guide for Various Service Industries
2025 Malaysia SST (Sales and Service Tax) Guide for Various Service Industries
在马来西亚解散有限责任合伙企业(LLP)
【在马来西亚解散有限责任合伙企业（LLP）指南】
如果您希望在马来西亚解散您的有限责任合伙企业（LLP），了解《2012年有限责任合伙法令》下的规定是非常重要的。
什么是 LLP 解散（Dissolution）？
解散是指有限责任合伙企业（LLP）正式终止其存在的法律程序。完成解散后，该企业将从公司注册局（SSM）记录中除名，不再具有法律身份。
法律条文依据
第50条文（Section 50）：说明合伙人自愿解散 LLP 的流程。
第51条文（Section 51）：赋予公司注册局（SSM）在特定条件下，有权将 LLP 从注册册中除名。⚠️ 目前并无针对第51条的正式申请程序或指引，因此 LLP 不能主动以此条文申请除名。
如何提交解散申请？
平台：线上提交，请登入 SSM4U Portal
申请人资格：必须是 LLP 的合伙人，并已注册为 “已验证用户”（Verified User）或 “专业已验证用户”（Verified Professional User）
LLP 的合规负责人（Compliance Officer）如同时为合伙人，也可提交申请✅
需要支付SSM的费用：
(并非支付HBA的费用)
解散申请费：RM100
延长期限申请费：RM50（若未能在时限内提交，可申请延长期限）
撤回申请费：RM100
如果需要延期：
必须在通知期结束后的 7天内 提出延期申请
注册官可批准最长 30天的延期（从原7天期限起算）
可以撤回申请吗？
可以。申请人可在注册官发出解散声明前，通过书面方式说明原因以撤回申请。
⚠️ 撤回费为 RM100。
是否可以提出异议？
可以。任何合伙人或债权人皆可在以下日期中较迟的 30天内提出异议：
发出通知给合伙人的日期，或
报章刊登通知的日期
📮 异议必须以书面形式提交至：
Director
Registration Services Division (Insolvency Section)
Suruhanjaya Syarikat Malaysia (SSM)
Level 19, Menara SSM@Sentral
No. 7, Jalan Stesen Sentral 5
Kuala Lumpur Sentral, 50623 Kuala Lumpur
Email: enquiry@ssm.com.my
所需支持文件：
来自内陆税收局（LHDN）的无异议函
发给所有合伙人的通知副本（需附上已签收证明或挂号邮寄凭证）
报章广告 副本（需分别刊登在 马来文报章 与 英文报章）
根据第50(3)条所作出的法定声明（Statutory Declaration）
需由宣誓官（Commissioner for Oaths）验证
线上表格填写：
VW101 - LLP 解散声明通知
VW107 - 分配完成通知（即使 LLP 没有任何资产也必须提交）
须在资产分配完成后的 14天内 提交
重要提醒：
解散申请必须在以下日期中较迟的 7天内提交：
合伙人通知日期，或
报章广告日期
VW101 与 VW107 均为线上表格，无需提交纸本副本
指南中提供马来文及英文广告样本（附录A和B），以及法定声明样本供参考
📝 需要协助办理 LLP 解散手续？
我们提供一站式服务，从文件准备、内陆税务函申请、报章广告到线上提交流程，全程专业协助您完成 LLP 解散！
这篇文章参考马来西亚SSM官方网站
Dissolution of Limited Liability Partnership (LLP)
Dissolution of Limited Liability Partnership (LLP)
If you're looking to wind up your LLP in Malaysia, it's important to understand the requirements under the Limited Liability Partnerships Act 2012.
Legal Provisions
Section 50: Governs voluntary winding-up by partners.
Section 51: Grants the Registrar power to strike off an LLP. Note: Currently, there is no application process or guideline for strike-off under this section.
How to Submit the Application?
Platform: Online submission via SSM4U Portal
Eligibility: Must be a Partner of the LLP and registered as a Verified User or Verified Professional User.
A Compliance Officer who is also a Partner may also apply.
How Much Fees Charges by SSM?
Application Fee: RM100
Extension of Time (if needed): RM50
Withdrawal of Application: RM100
Extension of Time
Must be requested within 7 days from the end of the initial notice period.
Registrar may grant an extension up to 30 days from the 7-day deadline.
Can the Application Be Withdrawn?
Yes. The applicant may withdraw the application before the Registrar issues the declaration of dissolution by submitting a written explanation. Withdrawal fee: RM100.
⚠️ Objections
Any partner or creditor can file an objection within 30 days of:
The date of notice to partners, or
The publication date in newspapers (whichever is later).
Objections must be submitted in writing to:
Director
Registration Services Division (Insolvency Section)
Suruhanjaya Syarikat Malaysia (SSM)
Level 19, Menara SSM@Sentral
No. 7, Jalan Stesen Sentral 5
Kuala Lumpur Sentral, 50623 Kuala Lumpur
Email: enquiry@ssm.com.my
Supporting Documents Required
LHDN No-Objection Letter
Notice to Partners (under Section 50(4)) with proof of receipt
Newspaper Publications – both BM & English versions
Statutory Declaration (under Section 50(3)), attested by a Commissioner for Oaths
Online Forms:
VW101 (Notification of Declaration of Dissolution)
VW107 (Notice of Completion of Distribution) – to be submitted within 14 days after surplus distribution (required even if there are no assets)
Important Notes:
Application must be submitted within 7 days from the later of:
Notice sent to partners, or
Newspaper advertisement date
VW101 and VW107 are online templates – no hardcopy submission required
Samples for notices and statutory declaration can be found in SSM’s guideline appendices.
📞 Need help with LLP dissolution in Malaysia?
Let our team assist you from preparation to submission✅
👉 Contact us today for a consultation.
Info are refer from Malaysia Official SSM Website:
get in touch
Company Striking-Off in Malaysia
Company Striking-Off in Malaysia
Striking off a company is a common way to formally close an inactive business in Malaysia. It's a cost-effective alternative to winding up and is governed under Section 550 of the Companies Act 2016. However, not every company qualifies. Here's a full breakdown of what you need to know:
Key Eligibility Criteria
Company Status & Operations
Ceased Operations: Business must have completely stopped.
No Assets or Liabilities: Company should not hold assets or owe any liabilities.
No Outstanding Debts: Must settle all dues with:
Companies Commission of Malaysia (SSM)
Inland Revenue Board (LHDN)
EPF, SOCSO, HRDF, and other relevant authorities
Shareholder & Legal Requirements
Shareholder Consent: Majority shareholders must agree to the striking off.
No Legal Proceedings: Company must not be involved in any local or international court cases.
No Registered Charges: No pending charges with SSM.
Other Conditions
Company information at SSM must be up to date
All company bank accounts must be closed
No return of capital to shareholders prior to striking off
Not a holding/subsidiary company
Not a housing developer or "Guarantor Corporation"
Obtain waiver letters from directors/creditors (if applicable)
The Striking-Off Process
Preparation by Company Secretary:
Cover letter to SSM
Directors’ declaration
Shareholders’ resolution
Latest management accounts
Relevant supporting documents
Submission:
Application submitted to SSM
Publication:
SSM will publish a Notice in the Gazette
If no objections arise, the company will be officially struck off the register
⚠️ Important Considerations：
Reinstatement Risk: SSM may reinstate the company within 7 years if there’s evidence of continued business activity.
Cost-Effective: Generally cheaper than voluntary liquidation.
Director’s Liability: Directors may still be liable for offences committed before dissolution.
Tax Clearance: Required from LHDN (may be waived for dormant companies)
📞 Need assistance with company strike-off in Malaysia?
Our experienced team can guide you from assessment to application.
👉 Contact us today for a consultation.
get in touch