Employment Insurance System Act 2017 · Updated to 1 Sep 2022 · Part IV · Registration and Contributions
22. Assessment of contributions, arrears of contribution and interest in certain cases
Feedback & supportAn 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—
Employment Services Officer
“Employment Services Officer” means an officer appointed under section 67 and includes an Inspector;
fails to pay the contribution, arrears on such contribution or interest on arrears of such contribution payable in respect of an employee; and
fails to—
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
submit any return, particulars, register book or record pertaining to each employee as required under this Act.
The Employment Services Officer shall serve the assessment made under subsection (1) on the employer either personally or by registered post.
employer
“employer” means the owner of an industry or the person with whom an employee has entered into a contract of service or apprenticeship and includes— (a) a manager, an agent or a person responsible for the payment of wages to the employee; and (b) the legal representative of the owner of the industry or such person;