(Re-run) Stamp Duty for Employers

Introduction

Stamp duty is a direct tax imposed on written instruments such as agreements, contracts, property transactions, leases, loans, and other dealings under the Stamp Act 1949. For employers, this obligation extends to employment-related documents, including offer letters, contracts, renewals, and supplementary agreements. Accurate and timely stamping is not merely an administrative formality—it is a legal requirement that determines the enforceability of these documents. Failure to comply can result in penalties, audit exposure, and reputational risk, as the Malaysian Inland Revenue Board (MIRB) will actively enforces compliance under the Stamp Act.

Traditionally, stamping was carried out manually using revenue stamps and franking machines. However, technological advancements have transformed the process through digital franking and, more recently, the fully online Stamp Assessment and Payment System (STAMPS). Employers can now upload documents, calculate duty, make payments, and print stamp certificates entirely online, streamlining compliance and reducing administrative burden.

To modernise and expedite compliance, MIRB will introduce the Stamp Duty Self-Assessment System (SDSAS) in phases starting 1 January 2026. Under SDSAS, duty payers—including employers or their appointed agents—will assess and calculate stamp duty themselves. 

The shift to self-assessment and digital platforms offers convenience, but it also places greater responsibility on employers to ensure compliance. This comprehensive 8-hour training program is designed to equip HR professionals, compliance officers, and business leaders with technical knowledge and practical skills to navigate the latest legislative changes, implement self-assessment effectively, and manage stamping obligations confidently.  

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