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外劳合规文件包
英文外劳聘雇合规清单 Word + PDF 下载 · 点击下载。
使用须知
仅作操作起点 — 涉及多部门与严格时限，建议委托持牌 Agensi Pekerjaan 或 HR 顾问。法规频繁变动，以 KDN / Imigresen 官方公告为准。含外劳法定供款条目：EPF（公积金）、SOCSO（社会保险）。详见页底说明。
合规清单 [这里有误？]
42 项分 4 阶段 + 6 条合规红线 + Year 1 成本估算。打印后按流程推进。
Word 用于填空 / 律师审阅 · PDF 用于打印签字 · 全部静态文件，点一下即下载。
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Template for reference only. Legal advice is recommended before signing.
FOREIGN WORKER COMPLIANCE PACK
For F&B (Services sector) employers hiring foreign workers in Peninsular Malaysia. Framework based on: Immigration Act 1959/63, Employment Act 1955 Part XIIB, Workers' Minimum Standards of Housing and Amenities Act 1990 (Act 446, amended by Act A1604 of 2019), Employees Provident Fund Act 1991, Passports Act 1966, Employment (Restriction) Act 1968, and 2026 KDN / Imigresen / FWCMS / FOMEMA directives.
Establishment: ______________________________________________________________
SSM Registration No.: ______________________ | Business Licence No.: ______________________
HR Officer: ______________________
FWCMS Employer Account: ______________________
PART I — Pre-Recruitment (VDR Application via FWCMS)
| # | Document / Action | Responsible | Status |
|---|---|---|---|
| 1 | Register company on FWCMS portal (fwcms.com.my) | HR | [ ] |
| 2 | e-SSM company profile (latest) uploaded to FWCMS | HR | [ ] |
| 3 | Form 9 / Form 13 / Form 24 / Form 49 (as applicable for Sdn Bhd) | HR | [ ] |
| 4 | Business licence from local council (MBPJ / MBPP / DBKL) | HR | [ ] |
| 5 | Latest Borang J (income tax return) or audited accounts | HR | [ ] |
| 6 | Application to KDN (Ministry of Home Affairs) for foreign worker quota | HR | [ ] |
| 7 | Quota approval letter (Surat Kelulusan Kuota) received | KDN | [ ] |
| 8 | Job Description (JD) for each position | HR | [ ] |
| 9 | Advertisement of job vacancy on MYFutureJobs (minimum 7 days — local priority hiring requirement) | HR | [ ] |
| 10 | VDR (Visa Dengan Rujukan) application submitted via FWCMS | HR | [ ] |
| 11 | Levy payment (Services sector F&B: RM1,850–RM1,950 per worker per year) | HR | [ ] |
| 12 | VDR approval from Immigration Department of Malaysia | Imigresen | [ ] |
| 13 | Worker obtains Entry Visa at Malaysian Embassy / High Commission in source country | Worker | [ ] |
PART II — Arrival and Onboarding
| # | Document / Action | Timeline | Status |
|---|---|---|---|
| 14 | Pick up worker at designated entry point (KLIA / KLIA2 / JB / Penang) with VDR + Entry Visa | Day 1 | [ ] |
| 15 | Issue employment contract (English + worker's mother tongue version, 4 original copies) | Day 1 | [ ] |
| 16 | FOMEMA medical examination at registered health centre | Within 30 days of arrival | [ ] |
| 17 | FOMEMA report released to Immigration Department | Within 7 working days of exam | [ ] |
| 18 | VPTE (Visit Pass Temporary Employment) / PLKS issued after "Certified Fit" result | After FOMEMA pass | [ ] |
| 19 | Foreign Workers' Compensation Scheme (FWCS) insurance activated (Workmen's Compensation Act 1952) | Day 1 | [ ] |
| 20 | SKHPPA (Hospitalisation & Surgical Insurance Scheme for Foreign Workers) activated | Day 1 | [ ] |
| 21 | EPF registration (Employer 2% + Employee 2%, mandatory since 2025-10) | Day 1 | [ ] |
| 22 | SOCSO registration (Employment Injury Scheme for Foreign Workers) | Day 1 | [ ] |
| 23 | Safety & hygiene induction training (recorded, signed by worker) | Week 1 | [ ] |
| 24 | Halal training (if F&B business is Halal-certified) | Week 1 | [ ] |
PART III — During Employment (Act 446 + Ongoing Management)
| # | Document / Action | Frequency | Status |
|---|---|---|---|
| 25 | Accommodation compliance with Act 446 — water / electricity / fire safety / medical access / minimum 3.6 sqm per person | Continuous | [ ] |
| 26 | Certificate of Accommodation (Sijil Akomodasi Pekerja) from JTKSM displayed at accommodation | Continuous | [ ] |
| 27 | Accommodation rental deduction ≤ RM100 per month (if any) | Each payroll | [ ] |
| 28 | Monthly payslip issued with EPF / SOCSO / EIS breakdown | Monthly | [ ] |
| 29 | Passport retained by Worker (Employer must not retain — Passports Act 1966) | Continuous | [ ] |
| 30 | Attendance / overtime records kept in accordance with EA1955 s.60A | Daily | [ ] |
| 31 | Annual FOMEMA medical re-examination (mandatory since 2023-12-16) | Yearly | [ ] |
| 32 | PLKS renewal — submit not later than 3 months before expiry (passport + current PLKS + FOMEMA + levy + insurance) | Yearly | [ ] |
| 33 | Halal committee check — if worker enters food processing area (maintain ≥ 2 Muslim workers rule) | Continuous | [ ] |
| 34 | I-Kad (Foreign Worker Identity Card) carried by worker at all times | Continuous | [ ] |
PART IV — Termination and Repatriation
| # | Document / Action | Responsible | Status |
|---|---|---|---|
| 35 | Resignation letter from Worker (or termination letter from Employer with reason) | HR | [ ] |
| 36 | Cancellation of PLKS via FWCMS / Imigresen within 30 days of termination | HR | [ ] |
| 37 | Final salary + outstanding leave payout + pro-rated bonus (if any) | HR | [ ] |
| 38 | EPF withdrawal form for non-citizen (KWSP 9K / 9N) assisted by HR | HR + Worker | [ ] |
| 39 | Repatriation flight to country of origin — borne by Employer (except voluntary resignation before contract end) | HR | [ ] |
| 40 | Check Out Memo (COM) from Imigresen confirming departure | Imigresen | [ ] |
| 41 | Update FWCMS record to "Departed" | HR | [ ] |
| 42 | Retain employment records for 7 years (EA1955 s.61) | HR | [ ] |
PART V — Compliance Red Lines (Violations)
| # | Violation | Penalty / Consequence |
|---|---|---|
| 1 | Passport retention by Employer | Criminal offence — Passports Act 1966 s.12(1)(f): fine up to RM10,000 or imprisonment up to 5 years |
| 2 | Levy deducted from Worker's salary | Employment (Restriction) Act 1968: fine up to RM10,000 per worker per incident |
| 3 | Accommodation below Act 446 standards | JTKSM compound RM10,000 per unit; Certificate of Accommodation revoked |
| 4 | Employing without valid PLKS | Imigresen prosecution: fine RM10,000–50,000 per worker + imprisonment up to 5 years |
| 5 | Missed annual FOMEMA medical | PLKS renewal rejected; worker becomes illegal immigrant |
| 6 | No EPF contribution (since 2025-10) | KWSP prosecution + arrears + 10% interest; affects PLKS renewal |
PART VI — Cost Estimate (Per Worker, Year 1)
| Item | Estimated Amount (MYR) |
|---|---|
| Quota application fee | 10 |
| VDR application fee | 125 |
| Levy (Services sector, F&B) | 1,850–1,950 |
| FOMEMA medical fee | 180–220 |
| FWCS insurance | 72 |
| SKHPPA insurance | 120 |
| PLKS / VPTE fee | 60 |
| Recruitment agency fee (if used) | 2,000–5,000 |
| Repatriation flight (at contract end) | 800–1,500 |
| Total per worker, Year 1 | MYR 5,200–9,000 |
Recurring costs from Year 2 onwards: Levy + FOMEMA + insurances ≈ MYR 2,300–2,400 per year.
Sign-off
Prepared by (HR Officer): ________________________ | Date: ______________
Reviewed by (General Manager / Owner): ________________________ | Date: ______________
详细说明
2026 新规 [这里有误？]
本节列 2026 年外劳合规 5 项新规 · 含 KDN Special Quota 窗口期、FWCMS 强制 ePLKS、外劳 EPF 强制供款、Act 446 宿舍标准、FOMEMA 年检要求 · 全部直接影响合规成本与流程。
- Special Quota 窗口：2026-01-19 至 03-31（KDN 开放的特别配额申请期），过期等下一轮
- FWCMS 强制使用：2025-02-01 起所有 ePLKS 必须通过 FWCMS，不接受手工 / 其他代理通道
- 外劳 EPF 强制：2025-10 起雇主 2% + 雇员 2%，KWSP 数据与 Imigresen 互通
- Act 446 宿舍：覆盖所有聘外劳行业，人均最低 3.6 sqm，水电消防医疗齐全
- FOMEMA 年检：自 2023-12-16 起所有外劳每年必须 FOMEMA 复检
适用场景 [这里有误？]
本节列本外劳合规包的 5 类适用场景 · 含首次申请、续签、离职 / 辞退 / 合约到期、Imigresen 突击稽查前自检、Special Quota 窗口期申请的核心使用情境。
- 首次申请外劳（VDR + PLKS + FOMEMA 全流程）
- 现有外劳续签（PLKS renewal + FOMEMA annual medical）
- 外劳离职 / 被辞退 / 合约到期
- Imigresen 突击稽查前自检
- 2026 Special Quota 窗口期申请
不适用场景 [这里有误？]
本节列本外劳合规包的 3 类不适用场景 · 本地员工另用员工合同模板、Expatriate / Professional Visit Pass 走 Employment Pass、家务助理 Maid 走 PLRT 单独类别。
- 本地员工（用 全职合同模板 / 兼职合同模板）
- Expatriate / Professional Visit Pass（Employment Pass 流程不同）
- 家务助理 Maid（PLRT 不同类别）
数据基准（2026-04）
- PLKS Service sector levy：RM1,850–RM1,950/年/人（F&B 属 Services 类别）
- 2026 Special Quota 窗口：2026-01-19 至 03-31（KDN 公告）
- FOMEMA：抵马后 30 天首检，之后每年（2023-12-16 起）
- FWCMS 强制：2025-02-01 起所有 ePLKS 必须 FWCMS 通道
- EPF 外劳：2025-10 起 2%+2% 强制
- Act 446：覆盖所有聘外劳行业，人均 3.6 sqm 最低
- 宿舍租金上限：Act 446 s.24E RM100/月
填写指引（中文） [这里有误？]
2026 Special Quota 窗口：01-19 至 03-31，KDN 开放的特别配额申请期。错过要等下一轮（通常每年 1-2 个窗口）。错过要等 6-12 个月。
MYFutureJobs 本地招聘优先：必须先在 MYFutureJobs 贴 7 天招本地人，无人申请才申请外劳配额。稽查会查记录。
FWCMS 是唯一通道：2025-02-01 起所有 ePLKS / VDR 必须通过 FWCMS，不接受手工或其他代理通道。公司注册 FWCMS 账号是第一步。
护照：法律禁止扣押。员工自己保管，即使员工"自愿"上交都违法（Passports Act 1966）。Imigresen 突击稽查常查这项。
EPF 强制：2025-10 起所有外劳必须 EPF 2%+2%。KWSP 与 Imigresen 数据互通，漏缴立即影响 PLKS 续签。
Act 446 宿舍：雇主若提供宿舍，必须取得 JTKSM 的 Certificate of Accommodation（贴在宿舍门口）。人均 3.6 sqm 是最低，实战建议 4.5-5 sqm 才舒适。每月最多扣 RM100 租金。
FOMEMA 时限严：入境 30 天内完成首检，不能延期。7 工作日内报告到 Imigresen。未通过的 worker 不能发 PLKS，雇主需送返原籍国。
离职返乡费：合约期满或雇主解雇，机票由雇主承担；员工自己中途违约辞职，可约定员工承担（合同写清楚）。
EPF 提取（KWSP 9K / 9N）：非公民外劳离职后可全额提取 EPF 余额（含雇主部分）。协助员工填表，最后一次付薪日前完成。
Record keeping 7 年：EA1955 s.61 要求雇佣记录保留 7 年。员工离职也不能丢档案，Imigresen / LHDN 稽查都可能回查。
常见误区 [这里有误？]
| 误区 | 正确做法 |
|---|---|
| "Levy 让外劳自己付" | Employment (Restriction) Act 1968 明令禁止，每人每次违法 RM10,000 |
| "护照放雇主保险柜更安全" | Passports Act 1966 视为"控制他人护照"，刑事罪，不论初衷 |
| "离职时 FOMEMA 过期就让他走" | 必须正式 cancel PLKS 并办 Check Out Memo，否则员工变"非法滞留"，雇主连带罚 |
| "外劳不用缴 EPF" | 2025-10 起强制 2%+2%，KWSP 与 Imigresen 数据互通，漏缴立即影响续签 |
| "宿舍简陋没关系" | Act 446 稽查可吊销 Certificate of Accommodation，连锁影响 PLKS 续签 |
| "代理办所有手续我不用管" | 代理违规雇主连带受罚（雇主才是法律责任人） |
| "Halal 餐厅只要 2 Muslim workers，其他可外劳" | 外劳进入 food processing 区域要确保 2 位 Muslim 工人仍然全职在场 |
相关章节 [这里有误？]
- 劳工法与外劳合规 — EA1955 + Act 446 全面解读
- 组织架构与人力资源 — 员工管理与 payroll
- 外劳合同模板 — 配合外劳签约的英文合同模板（含 Section III 外劳加注条款）
- 员工成本规划器 — 计算外劳总成本（薪资 + levy + 保险 + 宿舍）
官方来源 [这里有误？]
- FWCMS platform
- Malaysian Immigration Department — Foreign Worker services · archive.org 存档 · JTKSM 外劳就业司副引用（官方站 HTTP 500 稳定 · 副引用兜底）
- FOMEMA official portal
- JTKSM — Foreign Workers Employment Division
- Act 446 Workers' Minimum Standards of Housing and Amenities
- KWSP (EPF) — foreign worker guide（外劳 EPF 强制参与公告 · 主页搜索 employer / foreign worker 落地 · 子页路径腐烂回主域）
[算错了？告诉我们]
免责声明： 本清单仅供参考，不构成法律或移民建议。外劳合规涉及多个政府部门与严格的时限要求，建议委托持牌劳工代理或 HR 顾问协助操作。法规可能更新（KDN / Imigresen 政策变动频繁），以官方最新公告为准。详见完整免责声明。
最后审阅：2026-04。法规与市场数据可能随时更新，以官方公告为准。