2025年 雇佣合同需要盖章！
Stamping on Employment Contract
根据LHDN在【2025年1月1日】实施的新审计框架，所有公司员工合约都要盖章缴印花税，不做还会罚款！
From 1 January 2025, under LHDN's new audit framework, all written employment contracts must be stamped with RM10 stamp duty, or companies may face penalties! This includes full-time, part-time, contract-based, local, and foreign employees.
📌 适用文件范围 Document Scope
✅ 所有书面就业合约（全职 / 兼职 / 固定期 / 本地 / 外籍员工）
All written employment contracts (full-time, part-time, contract, local or foreign staff)
❌ 实习合约（internship）暂不包括
Internship contracts are excluded for now
📌 审计时期 Audit Timeline
从 2022年1月1日 至 2025年
From 1 January 2022 to 2025
📌 印花税费用 Stamp Duty Charges
▶️每份合约 RM10
RM10 per contract
▶️超过30天未盖章：罚款 RM100！
RM100 penalty if unstamped after 30 days
▶️Do Stamping Here: https://stamps.hasil.gov.my/stamps/
📌 宽限 & 豁免政策 Grace Period & Possible Exemptions
1️⃣ 2022.01.01 – 2024.12.31 签署的合约 👉 或可获“一般豁免”，不罚款
2022.01.01 – 2024.12.31 contract may be granted general exemption, no penalty
2️⃣ 2025.01.01 – 2025.04.30 签署的合约 👉 仍可能被罚，但 LHDN 表示“会考虑豁免”
2025.01.01 – 2025.04.30 contract might still be fined, but LHDN may consider exemption
3️⃣ 2025.05.01 起签署的合约 👉 严格执行盖章 + 罚款，不能再拖！
2025.01.01 – 2025.04.30 contract Strict enforcement starts from 1 May 2025, no more delays! ⚠️
FAQ💬
Q1: 公司没有employment contract, 只有offer letter, 要不要stamping?
A: 如果只有offer letter, 有签名，就需要stamping。
If your company only has a signed offer letter (no formal employment contract), it still requires stamping.
Q2: Subcon contract需要stamping吗？
A: 需要。
Yes, subcontractor agreements also require stamping.
Q3: 2022之前的employment contract需要stamping吗？
A: 不需要。
No. Only contracts signed on or after 1 January 2022 require stamp duty.
Q4: 需要做2份stamping，1份给employer, 1份给employee? total RM20?
A: 只需要stamping original document。
No. You only need to stamp the original document (RM10), not both copies.
Q5: 员工辞职了需要重新stamping?
A: 不需要。
No need to restamp after resignation. Once stamped at signing, it's valid.
FOR LHDN OFFICER CONTACT: https://www.hasil.gov.my/en/contact-us/customer-care-officer/