PERKESO Job Vacancy Reporting 2027: Malaysia Employer Guide to Section 45F, Fines and Recruitment Compliance

From 2 January 2027, employers in Malaysia must comply with a new statutory requirement to notify the Social Security Organisation (PERKESO or SOCSO) of job vacancies and newly created positions before hiring employees to fill them.

The requirement is introduced under Section 45F of the Employment Insurance System Act 2017, as amended by the Employment Insurance System (Amendment) Act 2026 (Act A1796).

Employers must also notify PERKESO within seven days after a vacancy has been filled.

For Malaysian businesses, this is more than another administrative reporting requirement. It introduces a new compliance checkpoint into recruitment operations, affecting how employers open vacancies, engage recruitment agencies, issue offers and close completed placements.

Organisations that recruit regularly, particularly manufacturing companies, logistics operators, shared service centres and businesses managing multiple hiring locations, should review their procedures before the new requirement takes effect.

In this guide, Kanry Search explains the legal obligations, potential penalties and practical steps employers can take to prepare.

What Is the New PERKESO Job Vacancy Reporting Requirement?

The Employment Insurance System (Amendment) Act 2026 introduces Section 45F, establishing an employer obligation to report vacancies and newly created positions to PERKESO.

The provision is part of broader legislative changes concerning employment services and job matching.

The reporting obligation has two stages.

Reporting stageEmployer requirementDeadline
Vacancy openingNotify PERKESO in writing about the vacancy or newly created positionBefore hiring to fill the position
Vacancy filledNotify PERKESO in writing that the position has been filledWithin seven days after filling
RecordkeepingRetain submission confirmations and related recruitment recordsRecommended internal control; no specific retention period established by Section 45F itself

The first two requirements are statutory obligations. Maintaining a reporting register and submission evidence is a recommended compliance practice.

Important: The legislation requires written notification before hiring. Section 45F does not itself impose a universal requirement to advertise every vacancy for 14 days before making an appointment.

Employers should avoid confusing this new obligation with separate immigration, work pass or MYFutureJobs advertising requirements.

When Does Section 45F Come Into Effect?

The commencement date is confirmed by the Attorney General’s Chambers through Federal Government Gazette P.U. (B) 391/2026, published on 30 September 2026.

The Gazette establishes two commencement dates:

Legislative provisionEffective date
Act A1796, except Section 111 October 2026
Section 11, introducing Section 45F and related employment services provisions2 January 2027

The reporting obligation is therefore confirmed in legislation but is not yet operative as at 30 October 2026.

Employers should use November and December 2026 to update their recruitment processes rather than wait until the first vacancy arises in January.

The new provisions are federal legislation and are relevant to employers throughout Malaysia, including Sabah and Sarawak.

Official reference: Federal Government Gazette P.U. (B) 391/2026.

What Are the Penalties for Failing to Report Job Vacancies?

Section 45F(4) introduces tiered fines for employers who fail to comply with the requirement to notify PERKESO before hiring.

OffenceMaximum fine
First offenceRM1,000
Second offenceRM3,000
Third or subsequent offenceRM5,000

These are maximum statutory fines, not automatic fixed penalties.

An important legal distinction is that the offence provision specifically refers to failure to comply with the pre hiring notification obligation under Section 45F(1).

The seven day notification after filling a position remains a statutory duty under Section 45F(3). However, employers should not assume that the same tiered fine automatically applies to a late post filling notification.

Both notifications should be incorporated into recruitment procedures.

Why repeated recruitment activity creates greater compliance exposure

Consider a manufacturer operating three plants in Malaysia.

Each plant independently recruits production operators, technicians and supervisors. Vacancies may be opened by different hiring managers, with some filled internally and others through external recruitment agencies.

Without a central reporting process, the organisation could overlook notifications when urgent replacements are required.

The operational risk is not limited to the maximum fine for one offence. Repeated reporting failures can also create audit weaknesses, additional administrative work and uncertainty over recruitment records.

Which Employers and Job Vacancies Are Affected?

Section 45F refers broadly to employers and to job vacancies or newly created positions.

Until PERKESO issues further operational clarification, employers should adopt a conservative approach and review reporting requirements across their recruitment activities.

Recruitment scenarioRecommended employer approach
Permanent employee recruitmentInclude PERKESO notification before hiring
Contract employee recruitmentReview and incorporate the notification requirement
Replacement of a resigned employeeTreat the replacement vacancy as potentially reportable
Newly created management positionInclude the new position in the notification workflow
Recruitment through an employment agencyAgree on notification ownership with the agency
Multiple production operator vacanciesRecord headcount and reporting evidence for the recruitment exercise
Internal transfers or promotionsSeek clarification on applicability rather than assuming an exemption
Foreign worker recruitmentAssess Section 45F separately from immigration and foreign hiring requirements

This table is an operational planning guide, not a definitive list of legal exemptions or inclusions.

PERKESO’s implementing instructions should be consulted to determine any exemptions, prescribed reporting formats and treatment of unusual recruitment arrangements.

How Should Employers Notify PERKESO?

The legislation specifies that notification must be provided in writing.

PERKESO operates MYFutureJobs, Malaysia’s national employment services platform.

However, employers should distinguish between the existence of the MYFutureJobs platform and confirmation of the precise reporting mechanism for Section 45F.

As at 30 October 2026, the final operational submission procedure for this particular obligation has not been independently established in this review.

Employers should confirm the following directly with PERKESO before implementation:

  • Whether MYFutureJobs will be the prescribed reporting channel.
  • Whether vacancy advertisements automatically satisfy the statutory notification requirement.
  • How employers must report filled positions.
  • Whether recruitment agencies may submit on behalf of client employers.
  • Whether exemptions, alternative submission channels or special procedures apply.

Until those matters are clarified, HR departments should prepare their internal data and reporting responsibilities without assuming that an existing job advertisement necessarily fulfils the new legal requirement.

How to Update Your Recruitment SOP Before January 2027

The most effective approach is to incorporate PERKESO reporting into the existing recruitment process rather than manage it as a separate administrative exercise.

Step 1: Register every approved vacancy

Once a hiring manager obtains approval to recruit, HR should create a vacancy record containing the job title, department, location, headcount, hiring entity and expected recruitment timeline.

This creates a central reference for the vacancy notification.

Step 2: Introduce a pre-hiring compliance checkpoint

Before an appointment is made, the responsible employee should confirm that the required PERKESO notification has been submitted.

A recruitment management system can prevent a job order from progressing to the final hiring stage without a recorded submission confirmation.

Step 3: Keep proof of notification

HR should retain relevant evidence, such as a submission reference, confirmation email, portal acknowledgement or other written record.

Where no electronic acknowledgement is available, employers should follow PERKESO’s eventual guidance on acceptable evidence.

Step 4: Track the date the vacancy is filled

The 7-day notification deadline runs from when the position is filled.

Employers should distinguish between offer acceptance, contract signing and commencement of employment. These dates may differ.

Because the precise operational interpretation may require further guidance, the organisation should use a documented and conservative trigger, with clarification from PERKESO where necessary.

Step 5: Submit the post-filling notification

Once the vacancy is filled, the responsible team must ensure the required written notification is submitted within seven days.

An internal reminder should be generated immediately when the position is marked as filled.

Step 6: Conduct periodic compliance checks

HR should reconcile filled vacancies against reporting records, identifying missing confirmations or overdue notifications.

For businesses with high recruitment volumes, a weekly review may be more effective than relying on individual hiring managers.

PERKESO 2027 Employer Compliance Checklist

Use this practical checklist to prepare your recruitment operations for Section 45F.

Recruitment reporting controls

Internal planning tool. Checklist selections are not stored or submitted to PERKESO.

What Information Should HR Track in Its ATS or HRIS?

Employers do not necessarily need to purchase a new HR system.

Existing spreadsheets, applicant tracking systems and human resource information systems can be adapted to record the required information.

Recommended fieldPurpose
Job order referenceIdentify the recruitment exercise
Employer legal entityEstablish the responsible employer
Job title and locationIdentify the vacancy
Approved headcountTrack multiple positions
Vacancy approval dateRecord internal recruitment approval
PERKESO pre-hiring notification dateTrack initial compliance
Submission reference or evidenceSupport internal verification
Vacancy filled dateEstablish the post-filling reporting trigger
Post-filling notification dateMonitor the 7-day obligation
Reporting ownerAssign accountability
Compliance statusIdentify outstanding action

These are recommended internal controls rather than a statutory data template.

Who Is Responsible for PERKESO Reporting?

Recommended coordination between the client employer and recruitment agency.

ActivityEmployerRecruitment Agency
Vacancy approvalAccountableReceives job order
Initial PERKESO notificationEnsures complianceAssists if permitted
Candidate sourcingReviews candidatesCoordinates sourcing
Placement confirmationConfirms filled dateUpdates job order
Seven day notificationEnsures complianceSupports follow up
Compliance recordsMaintains evidenceShares agreed records

This matrix is recommended practice. Any delegated reporting arrangement must comply with official PERKESO requirements.

What Happens When a Company Uses a Recruitment Agency?

This is one of the most important operational questions for employers using external recruiters.

Many Malaysian companies outsource candidate sourcing, screening, interview coordination and placement management to recruitment agencies.

However, appointing an external recruiter should not automatically be treated as transferring the employer’s statutory obligations.

Recommended division of responsibilities

Recruitment activityClient employerRecruitment agency
Approve vacancy and headcountAccountableReceive approved requirements
Confirm statutory reporting responsibilityAccountableCoordinate agreed procedure
Submit initial PERKESO notificationEmployer or authorised representative, subject to official rulesAssist if authorised and permitted
Source and screen candidatesReview shortlisted candidatesLead recruitment activity
Confirm vacancy has been filledNotify HR and agencyCommunicate placement outcome
Complete post-filling notificationEnsure complianceProvide supporting information
Retain statutory reporting evidenceMaintain employer recordsRetain agreed operational records

The contractual allocation of administrative tasks should be clearly documented.

Even where an agency assists with notification, the employer should maintain visibility over submission status and supporting evidence.

Example: Manufacturing recruitment in Johor

A manufacturing company in Pasir Gudang appoints a recruitment agency to source 30 production operators.

Instead of managing the recruitment exercise only through candidate submissions and interview schedules, the company should also establish:

  1. The approved vacancy and headcount record.
  2. Who is responsible for notifying PERKESO before hiring.
  3. How notification confirmations are shared.
  4. How each filled position is recorded.
  5. Who monitors the 7 day reporting deadline.

This becomes particularly important when workers are recruited in batches and commence employment on different dates.

Example: Executive search in Kuala Lumpur

A company engages an executive search firm to recruit a Finance Director.

Although the recruitment process may be confidential, the employer should not assume that confidential hiring is exempt from Section 45F.

The company should seek official guidance on the appropriate reporting process and any applicable exceptions while maintaining its recruitment confidentiality controls.

Does Section 45F Require Employers to Change Payroll or Employment Contracts?

Section 45F is primarily a recruitment reporting provision.

It does not, by itself, introduce a new payroll contribution rate or require employers to amend every existing employment contract.

HR areaImpact
Recruitment SOPUpdate required
Vacancy approval workflowAdd reporting checkpoint
ATS or HRISRecommended update
Recruitment agency agreementReview responsibilities
Onboarding checklistAdd post-filling notification tracking
Employment handbookNo automatic amendment solely due to Section 45F
Employment contractsNo automatic amendment solely due to Section 45F
Payroll contribution ratesNo rate change arises from Section 45F itself

Employers should nevertheless assess other provisions of Act A1796 separately, rather than assume the entire amendment is limited to vacancy reporting.

For existing statutory contribution guidance, see Kanry Search’s Malaysia HR and employer compliance resources.

Employer Preparation Timeline: October 2026 to January 2027

PeriodRecommended actionResponsible team
October 2026Review Section 45F and identify affected recruitment processesHR leadership
November 2026Update job order approval procedures and assign reporting ownershipHR operations
November 2026Review recruitment agency agreements and reporting responsibilitiesHR and procurement
December 2026Configure ATS fields, evidence storage and notification remindersHRIS and recruitment
December 2026Train hiring managers and test reporting controlsHR compliance
2 January 2027Implement the confirmed statutory reporting obligationEmployer
January 2027 onwardMonitor submission completion and official PERKESO updatesHR operations

Common Mistakes Employers Should Avoid

Assuming a recruitment agency handles everything

The employer should confirm reporting responsibility rather than rely on an informal assumption.

Treating job advertising as automatic statutory compliance

Until PERKESO confirms the implementation mechanism, publishing an advertisement should not automatically be treated as proof of Section 45F compliance.

Forgetting the second notification

The reporting process does not end when the employer finds a suitable candidate. A further notification is required within seven days after the position is filled.

Applying an assumed 14-day waiting period

Section 45F itself does not establish a universal 14-day advertising or waiting requirement.

Failing to maintain a central reporting register

When different departments recruit independently, missing reporting records can become difficult to identify.

Waiting until January to establish the process

The legal commencement date is confirmed. Employers can prepare their internal workflows now, even while awaiting further operational instructions.

How Kanry Search Can Support Employers

At Kanry Search, we work with employers across Malaysia and Singapore on permanent recruitment, executive search and workforce solutions.

The introduction of Section 45F reinforces the importance of maintaining clear recruitment records and coordinating responsibilities between hiring companies and external recruitment partners.

For employers using recruitment agencies, we recommend incorporating statutory notification checkpoints into the job order opening and placement closure processes.

Kanry Search can support clients through structured recruitment coordination, vacancy tracking, placement status updates and communication between hiring managers and recruitment teams.

The client employer should remain responsible for ensuring statutory compliance, while any delegated submission arrangements must follow PERKESO’s official requirements.

Preparing your recruitment operations for 2027?

Whether you are expanding a manufacturing workforce, recruiting specialist professionals or strengthening your recruitment procedures, Kanry Search can help you build a more structured hiring process.

Contact Kanry Search: https://kanrysearch.com/contact-us/

FAQ: PERKESO Vacancy Reporting 2027

When does mandatory PERKESO vacancy reporting begin?
The Section 45F reporting obligation takes effect on 2 January 2027 under Gazette P.U. (B) 391/2026.
Must employers notify PERKESO before hiring?
Yes. Section 45F(1) requires employers to notify PERKESO in writing about a vacancy or new position before hiring someone to fill it.
Is another notification required after the position is filled?
Yes. Section 45F(3) requires written notification within seven days after the vacancy is filled.
What are the maximum fines?
For failure to comply with the pre hiring notification duty, the maximum fines are RM1,000 for a first offence, RM3,000 for a second offence and RM5,000 for a third or subsequent offence.
Does every vacancy need to be advertised for 14 days?
Section 45F does not itself impose a universal 14 day advertising period. Separate requirements may apply to particular hiring arrangements.
Can recruitment agencies submit notifications for employers?
Employers should confirm whether authorised representatives may submit notifications under PERKESO’s implementation rules. Delegating administrative work should not be assumed to remove employer accountability.
Is MYFutureJobs the mandatory reporting platform?
MYFutureJobs is PERKESO’s employment platform, but employers should confirm the prescribed Section 45F submission channel and procedure through official PERKESO instructions.
Does the requirement apply in Sabah and Sarawak?
The new provision is federal legislation intended to operate nationwide. Employers should monitor official guidance on its implementation and any applicable exceptions.
Does Section 45F change SOCSO contribution rates?
No contribution rate change arises from Section 45F itself. Other provisions of Act A1796 should be assessed separately.

Official Government References

  1. Employment Insurance System (Amendment) Act 2026, Act A1796. Refer to Section 45F on printed page 8.
  2. Federal Government Gazette P.U. (B) 391/2026. Confirms commencement on 2 January 2027.
  3. PERKESO Official Website
  4. MYFutureJobs Official Platform

Disclaimer: This article provides general employer information based on the cited legislation and commencement notification as at 30 October 2026. It is not legal advice. Employers should refer to subsequent PERKESO instructions for prescribed reporting procedures and any exemptions.