Effective 25 May 2026, an 8% Sales and Service Tax (SST) will be implemented on services under the FOMEMA Foreign Workers Medical Examination System in accordance with the directive issued by the Royal Malaysian Customs Department (RMCD).
The SST implementation will apply to employers for services under the FOMEMA Foreign Workers Medical Examination System, including Agency registration/renewal, as well as other related services where applicable.
The SST will apply to the following services:
The applicable SST will be imposed during the registration process for services under the FOMEMA Foreign Workers Medical Examination System.
Example:
For Male Foreign Workers
Registration Fee: RM207.00
SST (8%): RM16.56
Convenience Fee: RM3.00
Total Payable Amount: RM226.56
For Female Foreign Workers
Registration Fee: RM217.00
SST (8%): RM17.36
Convenience Fee: RM3.00
Total Payable Amount: RM237.36
Kindly refer the matter directly to the respective insurance provider. However, FOMEMA will not impose SST on insurance-related services.
SST will only be applicable to completed payments for foreign worker registrations made from 25 May 2026 onwards.
Registrations with completed payment before 25 May 2026 will not be subjected to SST charges.
SST charges will be reflected during the payment process.
SST charges will be reflected in the receipt upon payment and in the invoice upon certification.
There will be no changes to the current registration process following the SST implementation.
This is based on the latest directive by the Royal Malaysian Customs Department (RMCD).
FOMEMA does not have the authority to grant SST exemptions or waivers
Further information regarding the SST implementation may be referred to through the official channels of the Royal Malaysian Customs Department (RMCD) at https://mysst.customs.gov.my/FAQAddCP2025
Under the current Malaysian SST framework, there is generally no input tax credit mechanism similar to the previous Goods and Services Tax (GST) system, as SST operates primarily as a single-stage taxation system. Further information regarding the SST implementation may be referred to through the official channels of the Royal Malaysian Customs Department (RMCD) at https://mysst.customs.gov.my/FAQAddCP2025
Yes. The refund amount will include SST, but not including:
This makes the total RM29.16 non-refundable.
Below is an example for the SST calculation and refund amount:
For Male Foreign Workers
Registration Fee: RM207.00
SST (8%): RM16.56
Total Payable Amount: RM223.56 (excluding Convenience Fee)
Refund Amount: RM194.40 (RM223.56 – RM29.16)
For Female Foreign
Workers Registration Fee: RM217.00
SST (8%): RM17.36
Total Payable Amount: RM234.36 (excluding Convenience Fee)
Refund Amount: RM205.20 (RM234.36 – RM29.16)
For further enquiries or clarification, please contact our Customer Service Representatives via Live Chat, or WhatsApp at 03-2782 8777, or email at cs@fomema.com.my during operating hours from Monday to Friday, between 9:00 A.M. and 5:00 P.M. (excluding public holidays and Selangor state holidays).
Yes. SST will also be applicable for Panel Agency registration and renewal.
Below is an example for the SST calculation for new registration and renewal:
New Registration
Registration Fee: RM300.00
SST (8%): RM24.00
Convenience Fee: RM3.00
Total Payable Amount: RM327.00
Renewal
Registration Fee: RM100.00
SST (8%): RM8.00
Convenience Fee: RM3.00
Total Payable Amount: RM111.00
Yes. SST will also be applicable to appeal cases and monitoring programmes.
Below is an example calculation for appeal process
Below is an example calculation for the monitoring programmes:
Hypertension Monitoring
Administrative Fee: RM15.00
Monitoring Fee: RM15.00
Monitoring Clinic Fee: RM45.00
SST (8%): RM6.00
Total Payable Amount: RM81.00
Yes. The refund amount will include SST, excluding the administrative fee of RM15.00 and the applicable 8% SST of RM1.20 from the administrative fee, amounting to a total deduction of RM16.20.
Below is an example calculation for FOMEMA Appeal SST refund:
