Effective 25 May 2026, an 8% Sales and Service Tax (SST) will be implemented on Employers for 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 Service Provider registration and change of address, as well as other related services where applicable.
The existing SST exemption arrangement applicable to FOMEMA Panel Service Providers and Panel Appeal Hospitals remains unchanged.
In line with Clauses 3(b) of the Service Tax Policy No. 5/2025 (Amendment No. 2) issued by RMCD, SST should not be imposed on FOMEMA for services rendered by Panel Service Providers under the FOMEMA Foreign Workers Medical Examination System, including services under the FOMEMA Appeal Process.
The current SST exemption arrangement continues to apply to services rendered under the FOMEMA Appeal Process.
There is no requirement to revise invoices currently issued to FOMEMA.
In the event that SST was mistakenly imposed on FOMEMA, Panel Service Providers and Panel Appeal Hospitals are advised to refer the matter directly to the Royal Malaysian Customs Department (RMCD) at https://mysst.customs.gov.my/
Further information regarding the SST implementation may be referred to through the official channels of the Royal Malaysian Customs Department (RMCD) or the official FAQ at https://mysst.customs.gov.my/FAQAddCP2025
SST charges will be reflected in the receipt upon Service Provider registration payment and in the invoice upon activation.
SST charges are applicable to Service Provider registration and change of address, as well as other related services where applicable.
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).
Effective 5 August 2026, Appeal Panel Service Providers should no longer issue e-Invoices directly to employers for services rendered under the FOMEMA Appeal Process.
Appeal Panel Service Providers must issue e-Invoices to FOMEMA for all appeal services provided under the FOMEMA Appeal Process, including specialists’ assessments under the CD and NCD Monitoring Programmes.
This change is implemented to streamline the e-Invoice issuance process and ensure compliance with the Inland Revenue Board of Malaysia (LHDN) e-Invoicing requirements.
Appeal Panel Service Providers are required to comply with the Inland Revenue Board of Malaysia (IRBM)’s e-Invoicing requirements, where applicable.
For detailed guidance on e-Invoicing obligations and compliance requirements, please refer to the IRBM e-Invoice Specific Guideline:
https://www.hasil.gov.my/wp-content/uploads/IRBM-eInvoice-Specific-Guideline.pdf
The existing invoicing and claim submission process remains unchanged. Only the recipient of the e-Invoice has changed.
Effective 5 August 2026, e-Invoices should be issued to FOMEMA instead of employers.
The existing payment process and payment timeline remain unchanged. This update only changes the e-Invoice issuance process.
Appeal Panel Service Providers are required to comply with the Inland Revenue Board of Malaysia (IRBM)’s e-Invoicing requirements, where applicable. Empowering Health & Safeguarding the Nation For treatment services provided to foreign workers, the issuance of e-Invoices should be determined in accordance with the applicable IRBM e-Invoicing guidelines.
For detailed guidance on e-Invoicing obligations and compliance requirements, please refer to the IRBM e-Invoice Specific Guideline:
https://www.hasil.gov.my/wp-content/uploads/IRBM-eInvoice-Specific-Guideline.pdf
There are no changes to the approved service fees or existing billing arrangements. This update only affects the recipient of the e-Invoice.