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PERKESO to launch OPS KESAN on 1st June 2022

Pertubuhan Keselamatan Sosial (“PERKESO”) has launched OPS KESAN which is an operation to identify employers who have yet to register their businesses and workers with PERKESO. Employer’s Responsibility Employers are responsible for the registration and contribute to Social Security Organization (“SOCSO”) based on the rates specified under the Employees’ Social Security Act, 1969. Employers can be categorized under principal employer or immediate employer. (a) Principal Employer: an employer who employs an employee directly under a contract of service or apprenticeship. The employer is responsible for all matters relation to services and payment of wages. (b) Immediate Employer: an employer who employs employees to perform work under the supervision of the of the principal employer. This includes a person who has a contract of service with an employee and temporarily lends or leases the service of that employee to a principal employer. Principal employers are also responsible to ensure all workers employed by immediate employers are registered with SCOSO and the contributions are paid accordingly. Registration of New Employer and Employee It has to be registered within 30 days upon hiring a new employee. All required forms can be downloaded from the PERKESO official portal.

Submission and Payment of Contribution

Employers are required to register with PERKESO ASSIST Portal to obtain the user ID and subsequently fill up the necessary details in the portal for monthly submission. Payments can be made in the portal itself.

Contribution Payment Period

All contributions are payable not later than the 15th day of each succeeding month. (E.g.: Contributions for May 2022 must be paid latest by 15th June 2022)

Interest on Late Payment of Contributions

Interest on late payment of contributions will be imposed at a rate of 6% per annum for each day of contributions not paid within the stipulated period.

Penalties and Prosecution

Under the Employees’ Social Security Act 1969, an employer or employee that is found guilty for the following offences may be fined not more than RM10,000 or 2 years imprisonment or both if convicted of:

Legal Provisions

Type of Offences

Section 4

Failure or late in registration of industry

Section 5 and Regulation 12 (1)

Failure or late in registration of eligible employees

Section 6(1) & (8) and Regulation 32

​Failure or late in payment of employee contribution to SOCSO

Section 14(A) & Regulation 33

Failure or late in payment of Contribution Late Payment Interest to SOCSO

Regulation 71(1) & (2)

Employer failure to or late in reporting of accidents

Section 93(A)

Provide, produce or present fraudulent documents or information

Section 110(1)

Failure to pay fines

This material or communication has been prepared for the sole purpose of providing general information and is not intended to be relied upon as accounting, tax or other professional advice. Consent has to be obtained from the firm prior to any act of republishing or circulating to the general public. While the information is considered correct at the date of publication, changes in circumstances or updates in tax ruling after the time of publication may impact its accuracy and reliability. We have not, by means of this material or communication, rendered any professional advice or services. Thus, we shall not be responsible for any losses sustained by any person who relies on this material or communication. Please refer to our tax advisors should you require our consultancy services.


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