Home/Compliance/Levy Guide 2026
Updated 2026 · Foreign Worker Levy Rates

Foreign worker levy guide (2026)

The foreign worker levy is a mandatory annual payment employers must make to the Malaysian government for every foreign worker employed — separate from wages, EPF, and SOCSO. Missing a levy payment blocks permit renewal entirely.

Get Levy Payment Help
RM1,850Manufacturing/Construction/Services
RM640Plantation/Agriculture
AnnualPayment Cycle
FWCMSPayment Platform
Levy Rates by Sector

Current foreign worker levy rates

SectorAnnual Levy (per worker)
ManufacturingRM1,850
ConstructionRM1,850
ServicesRM1,850
Mining & QuarryingRM1,850
PlantationRM640
AgricultureRM640

Rates are subject to government revision. We confirm current rates before processing any levy payment on your behalf.

Payment Process

How levy payment works

01

Levy Notice Generated

Issued upon quota approval (new hires) or 90 days before PLKS expiry (renewals).

02

Payment via FWCMS / eServices

Levy paid online through the Foreign Workers Centralised Management System or approved eServices channels.

03

Receipt Verification

Payment receipt attached to the worker's file — required before VDR issuance or PLKS renewal.

FAQ

Levy payment FAQ

What happens if the levy isn't paid on time?
Late levy payment blocks VDR issuance for new workers and PLKS renewal for existing workers, effectively suspending the worker's legal status until payment is settled, plus potential late payment penalties.
Can levy be deducted from a worker's wages?
No. The foreign worker levy is an employer obligation and must not be passed on to workers — this is consistent with both Malaysian labour law and the RBA Employer Pays Principle.

Never miss a levy deadline

We track and process levy payments as part of our permit renewal service.

Get Levy Support Contact Us