EMPLOYMENT CONTRACT STAMPING AND LEGAL COMPLIANCE IN MALAYSIA

11 Mar, 2026, Concorde Hotel Kuala Lumpur

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Dr Wendy Tee has over twenty years of experience in senior management and human resources positions for diversified industrial and business environments. Graduated with a Doctor of Business Administration (UUM), Master of Business Administration (UM), Master of Information Technology (UM), Certified Financial Planner (CFP), Certified Business coach (UM), Registered Financial Planner (RFP), HRD CORP Accredited Trainer (HRD Corporation) and Certified Advance Human Resource Practitioner (MIHRM). She has undergone intensive academic training in various human development and knowledge improvement.

 

Dr Wendy is actively involved in management training and lecture. Her latest responsibility involves the lecturing of Executive Master Business Administration (EMBA) for Universiti Teknologi (SPACE) and Financial and Investment Degree programs for Tunku Abdul Rahman University of Management & Technology. She has experience managing training programs from local universities, in house training and public seminar training.

 

Dr Wendy is a licenced financial planner currently registered with Malaysian Financial Planning Council (MFPC). Her responsibility involves the corporate training, financial training, management and human resource consultancy, management and financial advisory. Work with individuals to meet short and long-term financial goals, advise clients to have a good command of investments and security planning, estate planning, tax planning, employee benefits planning and insurance planning.

 

Dr Wendy completed and passed her GST and SST exams organized by Chartered Tax Institute of Malaysia (CTIM) with the cooperation and support from the Royal Malaysian Customs Department (RMC). She has trained more than 80 SME companies in Malaysia to get prepared for the post implementation of GST and SST, mainly dealing with the tax authorities over various indirect tax issues, elements and scope of indirect tax, cycle and operations, rulings, registration, administration, audit and investigations on behalf of her clients.

 

Dr Wendy now focuses on electronic invoicing corporate training and advisory for Multinational companies and small medium enterprises. She reviews and evaluates current invoicing procedures, process workflow (including internal controls) and related system mechanisms to identify changes and improvements required. She also reviews Standard Operating Procedure (SOP) for e-invoice issuance as well as provide tax advisory and recommendation in relation to e-invoice architecture

Venue Details

Concorde Hotel Kuala Lumpur
2 Jalan Sultan Ismail, 50250 Kuala Lumpur, Malaysia,
Phone : 03 2144 2200

https://kualalumpur.concorde hotelsresorts.com/

Contact us

Juliany,
03 2283 6109
juliany@ipa.com.my

Phoebe,
03 2283 6100
phoebe@ipa.com.my 

FOR CUSTOMISED IN-HOUSE TRAINING
Jane,
03 2283 6101
Jane@ipa.com.my

ADDRESS 
A-28-5, 28th Floor, Menara UOA Bangsar, 
No.5, Jalan Bangsar Utama 1, 
59000 Kuala Lumpur
www.ipa.com.my

FOCUSING ON
  • MODULE 1: INTRODUCTION TO THE MALAYSIA STAMP ACT 1949
  • MODULE 2: STAMPING REQUIREMENT AND TIMING
  • MODULE 3: ACCOUNT REGISTRATION, SUBMISSION AND PAYMENT
  • MODULE 4: STAMP DUTY SELF-ASSESSMENT SYSTEM (STSDS)
  • MODULE 5: STAMP DUTY AUDIT
  • MODULE 6: EMPLOYER RESPONSIBILITY ON PREPARING AND
    REVIEW CONTRACTS
  • MODULE 7: FREQUENTLY ASKED QUESTIONS (FAQ)
INTRODUCTION

Employment contracts are only as strong as their legal enforceability — and proper stamping is a critical part of that process. Starting January 2025, Malaysia’s Inland Revenue Board (LHDNM) has begun actively enforcing the Stamp Act 1949 in relation to employment contracts. In Malaysia, employment contracts finalized from January 1, 2025, onwards require stamping under the Stamp Act 1949. The stamp duty is RM10 per contract, and stamping must be completed within 30 days of the contract’s signing to avoid penalties. The Inland Revenue Board (LHDN) is responsible for enforcing this stamping employment contracts. Government will raise the stamp duty exemption threshold for employment contracts from RM300 to RM3,000 per month, effective 1 January 2026.

This course is designed to help HR and Admin professionals gain a solid understanding of the legal framework under the Malaysian Stamp Act 1949, and confidently manage the stamping process. Participants will learn to identify which HR documents require stamping, navigate the LHDN stamping process (via STAMPS/ Stamp Duty Self-Assessment System), assess the risks of non-compliance, and apply best practices to avoid unnecessary penalties. By the end of this course, attendees will be equipped with the practical knowledge and tools needed to ensure full compliance and safeguard their organization’s employment documentation.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Explaining the concept and legal necessity of stamping employment contracts.
  2. Providing a practical guide for HR Managers
    and Employers on stamping employment
    contracts, including recent updates from the
    Inland Revenue Board (LHDN).
  3. Distinguishing between stampable and non- stampable HR documents.
  4. Completing the stamping process using LHDN’s STSDS online system.
  5. Calculating stamp duty accurately for different employment agreements.
  6. Applying compliance strategies within their organizations to manage contract stamping effectively.
WHO SHOULD ATTEND
  • HR & Employment Managers
  • Managers
  • Executives
  • Team Leaders
METHODOLOGY
  • Interactive Presentation
  • Questions and Answers Session
COURSE CONTENT
9:00

MODULE 1: INTRODUCTION TO THE MALAYSIA STAMP ACT 1949

  • Stamp duty in Malaysia
  • Legal Background: The Stamp Act 1949
  • Stamping: Examples of documents/ instruments
  • Stamping of employment contracts
  • Stamping: exemption/remission/relief
  • The characteristics of employment contract
  • Cost of stamping an employment contract
  • LHDN Circular 6 June 25

10.45

MODULE 2: STAMPING REQUIREMENT AND TIMING

  • Stamping requirement & timing
  • Proposed exemption for employment contracts below MYR 3,000 (effective from Jan 2026)
  • Who is responsible for stamping and paying
  • LHDN Enforcement (Starting Jan 2025)
  • Stamping deadline
  • Existing and fixed-term contracts
  • Clarifications on related documents
  • Penalty waiver concession
  • Penalty for late Stamping
  • Other penalties specified in the STAMP
    Act 1949
 

MODULE 3: ACCOUNT REGISTRATION, SUBMISSION AND PAYMENT

  • Overview of stamping process
  • Documents checklist
  • Company registration form/Letter of authorization/Agent admin identification card/ Employment contract/ Letter of appeal
  • Part 1: Account registration
  • Part 2: Submission Method: Stamping is done via the LHDN’s digital STSDS system
  • Part 3: Payment method: Assessment and payment system
12.00

MODULE 4: STAMP DUTY SELF-ASSESSMENT SYSTEM (STSDS)

  • Introduction of self-assessment system (Effective January 2026)
    - 1 January 2026: Instruments or agreements related to rental or lease, general
    agreement stamping and securities
    - 1 January 2027: Instruments of transfer of property ownership
  • 1 January 2028: Instruments or agreements other than stated above
  • Stamping application via e-stamp duty STSDS
  • Benefits of self-assessment system
  • Responsibility of duty payer /agent
  • Transition to Stamp duty Self-Assessment System
  • Anticipated challenges for duty payer
  • One-Year Penalty-Free Period to Support Transition
1:00 Lunch
2:00

MODULE 5: STAMP DUTY AUDIT

  • Common audit findings
  • Common compliance issues
  • Stamp duty: The shift to self-assessment system
  • Stamp duty audit framework
    1. General review
    2. Comprehensive review
    3. Objective
    4. Stamping period
    5. Selection criteria for audit
    6. Implementation of stamp duty audit
    (a) Initial audit action –
    (b) Conducting the audit visit –
    7. Duration of the visit
    8. Review and access to records
    9. Concluding the audit
    10. Voluntary disclosure
3:00

MODULE 6: EMPLOYER RESPONSIBILITY ON PREPARING AND REVIEW
CONTRACTS

  • Employers should review all employment contracts signed from January 1, 2025 onwards and ensure they are stamped.
  • Full-time employment agreements
  • Part-time contracts
  • Fixed-term/contract-based employment agreements
  • Internship agreements
  • Foreign worker employment agreements
  • Contract renewal
4:00

MODULE 7: FREQUENTLY ASKED QUESTIONS (FAQ)

  • Types of employment related documents to be stamped
  • Stamping application via e-stamp duty STSDS
5:00 End of Course