Section 22
Assessment of contributions, arrears of contribution and interest in certain cases
of Employment Insurance System Act 2017
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
24 Laws of Malaysia 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.