97000

Activities of households as employers of domestic personnel

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Activities of households as employers of domestic personnel

Includes

the activities of households as employers of domestic personnel (e.g. maids, cooks, waiters, valets, butlers, laundresses, gardeners, gatekeepers, stable-lads, chauffeurs, caretakers, governesses, babysitters, tutors, secretaries, household cleaners, individuals providing confinement services, grass cutter)

Excludes

provision of services (e.g. cooking, gardening) by independent service providers (companies or individuals), see according to type of service. other support activities typically provided to businesses not elsewhere classified such as runner classified in class 82990. repossession services are classified in class 82990. photographic activities is classified in class 74200. renovation and repair of dwellings and other structures are classified in class 4100 construction of buildings. repair of personal and household goods is classified in group 952

e-Invoicing (MyInvois)

MSIC code 97000 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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