Updated 22 September 2026 · PET Group
Check the current KWSP guidance
KWSP introduced mandatory contributions for covered non-Malaysian citizen employees from October 2025 wages. Coverage, exclusions and employee categories matter: do not apply one assumed treatment to every non-Malaysian employee. Use KWSP’s current guidance and contribution schedule for the worker concerned.
Prepare the records
- Confirm employee identity and employment details.
- Check citizenship, residency and relevant registration information.
- Verify the applicable category, coverage and current contribution treatment.
- Reconcile employee and employer contributions to the payroll register.
- Record submission and payment evidence and investigate rejected records.
Review changes, not just new hires
An employee’s status or records may change during employment. Include these changes in the monthly HR handover with an effective date and evidence. Resolve missing or inconsistent identifiers before relying on a successful payroll calculation.
Official references
Check the current authority guidance when applying rules to an employee or payroll period. Sources reviewed on 22 September 2026.
Use this with the Malaysia payroll checklist and employee record administration.