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. 

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.

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

Information regarding enforcement:

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