Quick answer: An Employment Pass renewal can be submitted up to three months before expiry, with the latest payslips and tax documents. Outstanding tax must be fully settled, and CP38 instalments are not accepted. Renewals received from 1 June 2026 must meet the revised minimum salary. To change employer, the new employer applies with a release letter from the previous employer, and the new employment period starts from the date of employment.
- Renew up to three months before the pass expires.
- Renewals from 1 June 2026 follow the revised salary thresholds.
- Outstanding tax must be fully settled, not paid by CP38 instalments.
- A change of employer needs a release letter from the previous employer.
- The Category III cooling-off period no longer applies.
How to Renew an Employment Pass
Five steps.
Check the pass and the category
Confirm the expiry date and the pass category. From 1 June 2026, a renewal must meet the revised minimum basic salary for the category: RM20,000, RM10,000 to RM19,999, or RM5,000 to RM9,999.
Settle any outstanding tax
The employee's outstanding tax must be fully settled before submission. Settlement through monthly instalment under CP38 is not acceptable.
Prepare the documents
Gather the latest payslips, the latest e-BE form with at least three pages or an e-M form, the EA form and tax receipts.
Submit up to three months before expiry
Submit the renewal while the pass is still valid. Renewals can be submitted up to three months before expiry.
Collect the renewed pass
Renewals use ePASS for an existing valid pass. Immigration lists one working day to process the ePASS after payment.
Renewal coming up? We prepare and submit it for you.
Changing Employer
What the new employer needs
The new employer submits an application for the expatriate. It needs a release letter from the previous employer, on company letterhead and valid for three months, together with payslips.
How long the new pass lasts
The employment period is tied to the new employer and starts from the date of employment with that company. No action is needed from the old company's side for the duration.
Cooling-off
Before the 2026 policy, a Category III holder had to leave Malaysia and serve a three-month cooling-off period before applying with a different employer. Immigration's FAQ states that the cooling-off period no longer applies to Category III applications after implementation.
Professional Visit Pass holders
A PVP holder must cancel the pass and exit Malaysia before applying with a new employer. A PVP cannot be extended beyond 12 months.
Do and Do Not
Do
Before the renewal
- Diarise the expiry date and file within the three-month window.
- Check that the salary still meets the category minimum.
- Settle outstanding tax in full.
Do not
Avoid
- Waiting until after the pass has expired.
- Offering CP38 instalments for outstanding tax.
- Letting a new employer submit without a release letter.
Frequently Asked Questions
Quick answers on renewal and changing employer.
How do I renew an Employment Pass in Malaysia?
The company submits a renewal application. Renewals can be submitted up to three months before the pass expires, with the latest payslips and tax documents. Outstanding tax must be settled first.
When should I renew an Employment Pass?
Immigration's FAQ says a company may submit the renewal up to three months before expiry. The pass must still be valid when you submit.
Does the new salary rule apply to my renewal?
Yes, if the renewal is received on or after 1 June 2026. It must then meet the revised minimum salary for the category.
Do I need to reapply if my pass is still valid?
No. Holders of valid passes do not need to reapply. Existing passes remain valid until their expiry date.
What documents do I need to renew?
The latest payslips, the latest e-BE form with at least three pages or an e-M form, the EA form and tax receipts.
Can I pay outstanding tax by instalment before renewing?
No. Outstanding tax must be fully settled, and settlement through monthly instalment under CP38 is not acceptable.
How do I change employer on an Employment Pass?
The new employer submits an application with a release letter from the previous employer, on letterhead and valid for three months, and the payslips.
Is there a cooling-off period when changing employer?
Not for Category III after implementation. Immigration's FAQ says the cooling-off period no longer applies to Category III applications.
How long is the new pass after changing employer?
The employment period starts from the date of employment with the new company.
What happens if the pass category changes?
The period starts from the issuance date of the new category.
Can I renew a Professional Visit Pass?
No. The maximum duration for a PVP is 12 months and no extension is allowed beyond 12 months. To change employer, the holder must cancel the pass and exit Malaysia before a new employer applies.
About This Guide
This guide was prepared by Neutral Consulting PLT, a Kuala Lumpur firm of chartered accounting and advisory professionals with 10 years in practice. We help foreign and local companies set up, stay compliant and hire talent in Malaysia. Every figure and rule here was checked against the official sources listed below in November 2026.
Sources
Official sources
- Immigration Department (ESD), ESD Online Guidebook V5 (September 2024)
- Immigration Department (ESD), Revised Expatriate Salary Policy FAQ
- Immigration Department (ESD), Revised Employment Pass Salary Policy effective 1 June 2026
This page is general information, not legal advice. Agencies change their requirements, so confirm the current rules with the Immigration Department (ESD), or with us, before you act. Checked November 2026.
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