Employment Contracts
Duty rules, exemption tiers, and wage requirements for employment contracts.
Employment contracts have special duty rules that depend on the contract date and the employee's salary. Some contracts may qualify for a full duty exemption.
Duty Rules by Contract Date
| Contract date | Duty amount | Notes |
|---|---|---|
| Before 1 January 2025 | RM 0 (exempt) | Uses 1 Exemption Credit |
| During 2025 | RM 10 (fixed duty) | Standard fixed duty applies |
| 1 January 2026 onwards | RM 0 if monthly salary is RM 3,000 or below; RM 10 otherwise | Exempt contracts use 1 Exemption Credit |
The contract date is the date the agreement was signed, not the date you upload it to Kenal Stamps.
Exemption Details (2026 Onwards)
For contracts dated 1 January 2026 or later, the system checks the employee's monthly base salary:
- RM 3,000 or below: The contract is exempt from stamp duty. The system deducts 1 Exemption Credit instead of charging the Duty Wallet.
- Above RM 3,000: Standard fixed duty of RM 10 applies, deducted from the Duty Wallet.
The salary used for this check is the basic wage field. If basic wage is not provided, the system falls back to the total wage field.
When a contract qualifies for exemption, you will see an exemption badge on the contract in the system.
Non-Permanent Contracts
Contracts that are not for permanent employment (such as fixed-term or temporary contracts) are never exempt, regardless of salary. The standard RM 10 fixed duty always applies.
Wage Details Requirement
For contracts dated 1 January 2026 onwards, the wage details section is mandatory. If you do not provide wage information, the submission will be rejected with a validation error.
The wage details include:
- Basic wage (preferred for exemption calculation)
- Total wage (used as fallback)
- Allowances (optional)
- Payment frequency and due date (optional)
Wallet Deductions for Employment Contracts
| Scenario | Service Credits | Duty Wallet | Exemption Credits |
|---|---|---|---|
| Standard (RM 10 duty) | 1 | RM 10 | 0 |
| Exempt (salary at or below RM 3,000) | 1 | RM 0 | 1 |
| Pre-2025 (all exempt) | 1 | RM 0 | 1 |