HMR Konsultan

To fulfil one of the economic substance requirements (ESR) for your Labuan entity, most business activities under the Labuan tax regulations mandate the hiring of full‑time employees who are physically based in Labuan. This guideline outlines your obligations as an employer and the bookkeeping responsibilities applicable to your Labuan entity. Employers’ Obligations If you are hiring a local Malaysian, please note that the minimum gross monthly salary for a full‑time employee in Malaysia...

This summary of information is prepared based on the prevailing laws, guidelines issued by Labuan FSA, and our current fee schedule. All...