78200

Temporary employment agency activities

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Temporary employment agency activities

Includes

supplying workers to clients’ businesses for limited periods of time to temporarily replace or supplement the working force of the client, where the individuals provided are employees of the temporary help service unit but do not provide direct supervision of their employees at the clients’ work sites, provision of human resources to temporarily replace or supplement the workforce of the client

e-Invoicing (MyInvois)

MSIC code 78200 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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