2027 Foreign Worker Compliance Calendar: Key Deadlines for Employers
Tracking foreign worker deadlines in Malaysia gets harder when two schedules run at once. Payroll contributions such as EPF and PERKESO (SOCSO) follow the calendar month, while each worker’s permit renewal follows that worker’s own expiry date.
An HR compliance calendar for foreign workers therefore needs two layers: fixed monthly payment dates and a rolling renewal schedule for workers grouped by PLKS expiry month.
Our eInsurans 2027 foreign worker compliance calendar brings both into one month-by-month plan, with a 90-day planning countdown for each worker’s Visit Pass (Temporary Employment), commonly known as the PLKS.
Key Takeaways
- Monthly deadline: EPF and PERKESO contributions are due by the 15th of the following month. Set an earlier internal payment date to allow time for payment issues or holiday disruptions.
- Renewal window: JIM allows PLKS extension applications from 3 months before expiry. Use this as the starting point for each renewal cohort.
- FOMEMA planning: Begin FOMEMA preparation early in the renewal window so the medical examination and results do not delay later stages.
- Insurance timing: Once the renewal reaches the FWCMS insurance stage, select Self Insurance Purchase, generate both ITRs (SPIKPA and IG), and complete both insurance purchases within their respective 14-day validity periods.
- Immigration payments: After approval and issuance of the Immigration payment link, eInsurans recommends completing the required payment within 24–48 hours.
2027 at a Glance: The Dates Every Employer Shares
Only a few compliance dates are the same for every employer. Everything else depends on each worker’s own PLKS expiry date, which the renewal calculator further down works out for you.
- Every month, by the 15th: Pay EPF, PERKESO and LINDUNG 24 Jam contributions for the previous month’s wages. Set an internal payment date a few working days earlier.
- March: Hari Raya Aidilfitri (expected 10–11 March) leaves fewer banking days before the 15 March deadline.
- May: 15 May 2027 is a Saturday, so pay by Friday, 14 May.
- June: The minimum wage rises from RM1,700 to RM2,000 a month (Budget 2027; companies with annual sales below RM50 million are exempt). EPF, PERKESO, and LINDUNG 24 Jam are calculated on wages, so check whether they apply to your foreign workers once the order is gazetted.
- August: 15 August 2027 is a Sunday and Maulidur Rasul, so pay by Friday, 13 August.
- December: Check every worker’s PLKS expiry, passport validity, FOMEMA and insurance before the new year.
Start now for early-2027 expiries: if any of your workers’ permits expire between January and March 2027, their 3-month renewal window opens between October and December 2026, before this calendar’s first month.
How to Use This Compliance Calendar
The calendar tracks two types of deadlines side by side.
Fixed deadlines repeat every month for payroll-related contributions. Rolling deadlines depend on each worker’s PLKS expiry date and renewal progress. |
Employers can group workers by permit expiry month and use the 3-month renewal window as the main planning trigger.
The dates below are practical planning estimates. Exact timing may vary depending on FOMEMA completion, FWCMS processing and Immigration approval.
Four PLKS renewal planning points
- 3 months before expiry: Open renewal planning and register FOMEMA.
- Around 60 days before expiry: Complete the FOMEMA examination and confirm the result.
- Around 30 days before expiry: Proceed with FWCMS and the required insurance.
- Around 14 days before expiry: Prepare the levy and applicable Immigration payments.
This gives HR a workable countdown for each renewal cohort while allowing later stages to follow the actual progress of each worker’s application.
According to the Immigration Department of Malaysia (JIM)’s foreign worker requirements, the PLKS, shown as VP(TE) on JIM documentation, is generally valid for 12 months and may be extended annually subject to the applicable requirements.
What Is Due on the 15th Each Month?
Employers pay EPF and PERKESO contributions for the previous month’s wages by the 15th of the following month.
For foreign workers covered by these requirements, the monthly schedule includes the following contributions.
Monthly foreign worker contribution overview
Contribution | Who pays | Rate or basis |
EPF (KWSP) | Employer and worker | 2% each of monthly wages under the applicable non-Malaysian statutory category |
PERKESO Employment Injury and Invalidity Schemes | Employer and worker | 1.75% employer and 0.5% worker under the applicable foreign-worker contribution structure |
Skim LINDUNG 24 Jam | Worker, remitted through the employer | 0.75% of monthly wages during Phase 1 from 1 June 2026, subject to the applicable wage ceiling |
KWSP’s non-Malaysian employee guidance sets out the applicable EPF categories and contribution treatment, while PERKESO’s foreign worker protection guidance covers the Employment Injury, Invalidity and LINDUNG 24 Jam contribution structure.
For employers using this page as a monthly reference, the key point is the payment cycle: these obligations recur alongside each worker’s separate PLKS renewal schedule.
PERKESO obligations extend beyond the payment date itself. SOCSO for Foreign Workers in Malaysia: What SME Employers Must Do in 2026 explains the applicable contribution requirements for foreign workers.
Where Does LINDUNG 24 Jam Fit Into the Monthly Cycle?
LINDUNG 24 Jam forms part of the recurring PERKESO contribution cycle.
PERKESO’s official foreign-worker guidance lists the Non-Employment Injury Scheme as mandatory for foreign workers, with the employee contribution starting at 0.75% during Phase 1.
For payroll planning, include the deduction and remittance in the employer’s monthly contribution process.
LINDUNG 24 Jam runs alongside other foreign worker protection requirements. Read Things You Need to Know About Skim LINDUNG 24 Jam for the contribution and coverage details.
Your Worker’s Permit Renewal Countdown
JIM allows PLKS extension applications from 3 months before expiry. Enter your worker’s PLKS expiry date below to get the five renewal dates.
The calculator moves each date off weekends and federal public holidays, and you can send the whole countdown to yourself or your team on WhatsApp.
PLKS renewal date calculator
Enter the expiry date to get your worker’s five renewal dates.
Some dates fall outside October 2026 to December 2027, so check public holidays for those dates yourself.
Planning dates only. JIM accepts renewals from 3 months before expiry; the 60-, 30- and 14-day points are our recommended estimates. Dates move off weekends and federal public holidays (Oct 2026 to Dec 2027; Islamic holidays are expected dates). State holidays are not included.
At step 3, buy SPIKPA IG with your two ITRs. FWCMS updates to “Insurance Purchased” by itself, and if FWCMS gets stuck, real people on WhatsApp help you sort it out.
Real people, 9am–6pm daily · +60 11 5621 6906
Permits expiring January–March 2027? Their 3-month windows open between October and December 2026, so start those renewals now.
This calendar focuses on when each renewal step should happen. The full procedure is covered in A Complete Guide to Foreign Worker Permit Renewal in Malaysia.
When Should FOMEMA Be Completed?
FOMEMA should be scheduled early enough for the medical examination and result to be completed before the later renewal stages.
Under FOMEMA’s foreign worker medical examination guidance, the medical examination forms part of the applicable foreign-worker medical screening requirements.
The FOMEMA medical examination must be completed within 30 days of registration and payment. Results are typically certified and uploaded within 7 working days of the examination, and remain valid for 180 days from the date they are certified and uploaded.
FOMEMA timing checkpoints
- Around 3 months before expiry: Registration and payment.
- Around 60 days before expiry: Completion of the medical examination.
These planning points leave time for the medical result before the FWCMS and insurance stage.
Need the requirements behind these medical milestones? FOMEMA for Foreign Workers: What Malaysian Employers Need to Know covers registration, examination timing and results.
When Should HR Arrange Foreign Worker Insurance?
Arrange foreign worker insurance once the renewal reaches the FWCMS insurance stage and the employer is ready to proceed with the transaction.
At this stage, generate the Insurance Transaction Reference (ITR) and arrange SPIKPA IG through the applicable insurance-purchase route.
An ITR can include multiple workers when the renewal is processed as a batch. It remains valid for 14 days, so complete the insurance transaction within that period.
How to Secure Foreign Worker Insurance on FWCMS Without Hassle explains the ITR and insurance-purchase process in more detail.
When Should Finance Release Renewal Payments?
The rolling calendar also gives finance a practical view of when renewal costs are likely to fall due.
Renewal payment planning timeline
Item | Recommended planning point | Basis |
FOMEMA examination | Around 3 months before expiry | Per worker, per examination |
FWHS/SPIKPA premium | Within the 14-day ITR validity window | RM120 per worker, per year, excluding SST |
Stamp duty | At insurance purchase | RM10 per policy batch |
Insurance guarantee (FWIG) | Within the 14-day ITR validity window | Varies by nationality and guarantee amount; minimum premium generally RM50 |
VP(TE) and process fees | After the Immigration payment link is issued | RM185 per worker: RM60 VP(TE) + RM125 processing fee |
Levy | After the Immigration payment link is issued | Per worker, based on the applicable JIM rate |
These planning points help employers prepare for upcoming renewal payments. Once the Immigration payment link is issued, eInsurans recommends completing payment within 24–48 hours.
Finance can use the timeline to prepare funds in advance and keep each renewal moving on schedule.
Timing tells finance when funds need to be ready; the amounts require a separate view. How Much Does It Really Cost to Hire a Foreign Worker in Malaysia? breaks down FOMEMA, insurance, levy and Immigration-related costs.
Monthly HR Compliance Checklist
Use this checklist at the start of each month to turn the calendar into an action plan:
Monthly compliance actions
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Other Year-Round Compliance Checks
Some compliance checks fall outside the monthly payroll and PLKS renewal cycle.
Additional annual checks
- January: confirm the validity of the Certificate of Accommodation (Perakuan Penginapan) where applicable. JTKSM’s Act 446 accommodation requirements provide the applicable legislation, regulations and Certificate of Accommodation guidance.
- October: start preparing the following year’s foreign-worker compliance and renewal budget.
- December: audit each worker’s PLKS expiry date, passport validity, insurance and FOMEMA records before the next year’s calendar begins.
What Happens if a Foreign Worker Deadline Is Missed?
The most serious deadline risk arises when a PLKS is allowed to expire while the worker remains employed.
Under Section 55B of the Immigration Act 1959/63, employing a worker without a valid pass can result in a fine of RM10,000 to RM50,000 per worker, imprisonment of up to 12 months, or both, according to JIM’s enforcement guidance.
JIM also refers PLKS extension applications submitted after expiry to its Enforcement Division for consideration.
Starting the process when the 3-month renewal window opens gives employers more time to manage medical screening, system processing, insurance and payment requirements before the permit expires.
Stay Ahead of 2027 Compliance Deadlines
Consistent foreign worker compliance depends on giving each task enough lead time before it becomes urgent.
For HR, that means keeping permit expiry dates visible and starting renewal preparation early enough to accommodate FOMEMA, FWCMS, insurance and Immigration processing.
For finance, that means knowing when contribution and renewal payments are likely to fall due so funds can be prepared in advance.
A shared calendar helps both teams work from the same timeline, reduce last-minute follow-ups and spot upcoming renewal pressure before it affects a worker’s PLKS status.
Use this page as a recurring monthly reference throughout 2027 and review upcoming expiry cohorts before each new compliance cycle begins. eInsurans refreshes the calendar annually for the next compliance year.
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