78300

Provision of human resources for client businesses

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Provision of human resources for client businesses

Excludes

provision of human resources functions together with supervision or running of the business, see the class in the respective economic activity of that business. provision of human resources to temporarily replace or supplement the workforce of the client, see 78200

Classification Path

Section
N-Administrative and support service activities
Division
78-Employment activities
Group
783-Other human resources provision
Class
7830-Other human resources provision
Current Item
78300-Provision of human resources for client businesses

e-Invoicing (MyInvois)

MSIC code 78300 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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