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Employer

Employers Responsibility

Employees’ Social Security Act,1969 and Employees’ Social Security (General) Regulations, 1971 are applicable to all industries having one or more employees.

The principal and immediate employers who employ one or more employees are responsible to register and contribute to Social Security Organisation based on the rates specified under the Employees’ Social Security Act 1969 and Employment Insurance System Act 2017 administered by PERKESO.

The principal employers are also responsible for ensuring that all workers employed by immediate employers are registered with PERKESO and the contributions are paid accordingly.

Employers are responsible for reporting all work-related accidents that befall their workers within 48 hours of notification.

Principal Employer

An employer who employs an employee directly under a contract of service or apprenticeship. The employer is responsible for all matters relating to services and payment of wages.

Immediate Employer

An employer who employs employees to perform work under the supervision 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.

Employers & Employees Registration

Step 1:
Register ID Portal

  • Log on to ASSIST Portal and complete your portal ID registration.
  • Receive a temporary password via email from PERKESO.
  • Log in using temporary password given.
  • Refer our Quick Reference Guide (QRG) for Portal ID Registration.

Step 2:
Login to ASSIST System

Step 3:
Contribution Payment Via ASSIST PORTAL

  • The following are the Quick Reference Guide (QRG) for ASSIST:- Employee Contribution Payment Guide
  • Any enquiries, please e-mail us at perkesoat symbol emel smallperkeso.gov.my or contact our PERKESO customer service hotline:
    1-300-22-8000.

Contribution

Visit the contribution page for more info regarding contribution rate and contribution payment.

Contribution Info

Advance Contribution Payment For Domestic Worker

Employers of domestic workers can now make advance contribution payment via Prihatin app. Kindly refer to the guideline for more info.

Advance Contribution Payment Guide

Info

Cessation of Being An Employer

Any employer who ceases to be an employer is required to submit an application by uploading a completed Form 1A for Act 4 and Form SIP 3 for Act 800 together with the relevant documents within 30 days from cessation via ASSIST Portal. 

Employees's Record

Every employer shall maintain a monthly record with following particulars for each employee:

i.   Name
ii.  National Registration Identity Card Number
iii. Occupation
iv. Contribution details
v.  Monthly wages
vi. Allowances

The employees record shall be maintained for seven (7) years from last entry date.

Definition Of Wages

Any  remuneration payable in money to an employee is taken as wages for purposes of PERKESO contributions. This includes the following payments:

  1. Salary
  2. Overtime payments
  3. Commission and service charge
  4. Payments for leave; such as annual, sick, maternity, rest day,
    public holidays and etc
  5. Allowances such as incentives, shift, food / meal, cost of living, housing and etc

All payments made to an employee paid at an hourly rate, daily rate, weekly rate, piece or task rate is considered as wages. However the following payments are not considered as wages:

  1. Payments by an employer to any statutory fund for employees
  2. Mileage claims
  3. Gratuity payments or payments for dismissal or retrenchments
  4. Annual bonus
Enforcement

Information regarding enforcement:

  1. Inspection
  2. Objective
  3. Compound
  4. Others.
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