Employment Insurance System Act 2017 s 22
s 22 Assessment of contributions, arrears of contribution and interest in certain cases
(1) An Employment Services Officer may assess any contribution, arrears of such contribution or interest on arrears of such contribution which is due from any employer based on any information available if the employer—
(a) fails to pay the contribution, arrears on such contribution or interest on arrears of such contribution payable in respect of an employee; and
(b) fails to—
(i) keep or maintain any return, particulars, register book or record pertaining to each employee as required to be kept or maintained by the employer under this Act; or
(ii) submit any return, particulars, register book or record pertaining to each employee as required under this Act.
(2) The Employment Services Officer shall serve the assessment made under subsection (1) on the employer either personally or by registered post.
Malay text (authoritative)
Taksiran caruman, tunggakan caruman dan bunga dalam hal tertentu
(1) Seorang Pegawai Perkhidmatan Pekerjaan boleh mentaksirkan apa-apa caruman, tunggakan caruman itu atau bunga atas tunggakan caruman itu yang kena dibayar oleh mana-mana majikan berdasarkan apa-apa maklumat yang tersedia jika majikan itu—
(a) tidak membayar caruman, tunggakan caruman itu atau bunga atas tunggakan caruman itu yang kena dibayar berkenaan dengan seseorang pekerja; dan
(b) tidak—
(i) menyimpan atau menyenggara apa-apa penyata, butir-butir, buku daftar atau rekod mengenai setiap pekerja yang dikehendaki untuk disimpan atau disenggarakan oleh majikan itu di bawah Akta ini; atau
(ii) mengemukakan apa-apa penyata, butir-butir, buku daftar atau rekod mengenai setiap pekerja sebagaimana yang dikehendaki di bawah Akta ini.
(2) Pegawai Perkhidmatan Pekerjaan hendaklah menyampaikan taksiran yang dibuat di bawah subseksyen (1) kepada majikan sama ada secara ke diri atau melalui pos berdaftar.
Read this section in the full act → · Open Part IV →
Find Act 800 on lom.agc.gov.my ↗
Text as at 1 November 2021 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
