8.1 Employer Failures

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Commentary

Malaysia

8.1�� Employer failures

For a full list of all penalties, see GOV.my and KWSP. Penalties in relation social security contributions (2.2.2 and 2.2.3) are detailed in PERKESO. The table below summarises key elements for employers:

Failure	Consequence
Failure to register a business in Malaysia (5.1)	Prosecution and imprisonment for up to two years and/or a fine up to MYR 50,000 (SSM)
Failure to display of registration certificate correctly	Prosecution and imprisonment for up to six months and/or a fine up to MYR 2,000 (SSM)
Failure to comply with the new employee notification requirements (without any reasonable excuse)	Prosecution and imprisonment for