For employment contracts with monthly wages of RM3,000 and below, there are two separate exemptions:
1. Stamp Duty: No need to pay RM10.
2. Stamping & Endorsement: No need to submit the contract for stamping or endorsement.
Many people are still confused about this because LHDN’s earlier 2026 guidance stated that exempted contracts still needed to be endorsed.
However, it its media statement dated 7 August 2026, LHDN clarified that employers no longer need to submit these employment contracts just to obtain an RM0 exemption certificate.
For employment contracts with monthly wages exceeding RM3,000, the principal employment contract remains subject to RM10 stamp duty.
Hope this clarifies.
xoxoxo, AuntyHR
