Workplace Childcare in Malaysia: An Employer Guide

How many workplace taska are there in Malaysia

Workplace taska are a small share of all registered taska. Employers that run one include ministries and government departments, hospitals, universities, and private companies such as banks and factories. Some are managed by childcare operators that run several branches in different offices. The states with the most:

Figures from the CariSchool directory, cross-checked against JKM's list of registered taska, 18 October 2026. A small number of records have no category, so the true figure may be slightly higher.

Three options for employers

Start with a short survey: how many employees have children under 4, and how many would actually use a taska at work. A workplace taska needs at least 10 children. If demand is smaller, the second or third option usually makes more sense.

JKM requirements for a workplace taska

• Registration under the Child Care Centre Act 1984 (Act 308). Fee RM250, certificate valid for 5 years. JKM processes a complete application within 21 working days.
• Floor space of at least 3.5 m² per child.
• Support letters from the local authority (PBT), the Fire and Rescue Department (Bomba) and the Health Department, plus a floor plan and location plan.
• CCTV must be installed (required for all taska except home taska).
• Staff must pass the JKM-recognised PERMATA childcare course (KAP) within 12 months of starting work.
• Daily schedule, menu and taska rules submitted with the application.

Caregiver ratios decide how many staff you need, and staff are the biggest cost:

Example: 6 babies, 10 children aged 1 to 3 and 4 children aged 3 and above need at least 2 + 2 + 1 = 5 caregivers on duty at once, before allowing for breaks, leave and a supervisor.

Source: JKM's TASKA Registration Application Guide (KPWKM), and the Child Care Centre Regulations 2012.

Tax incentives for employers

LHDN Public Ruling No. 5/2016 (Tax Incentives for Employers Who Provide Child Care Centres) lets employers claim:

• A 10% annual Industrial Building Allowance on the cost of a building built or bought and used as a childcare centre for employees' children.
• A tax deduction for the cost of providing and maintaining the centre, such as rent, salaries, food and cleaning.
• A tax deduction for childcare allowances paid to employees.

The centre must be registered with JKM under Act 308 to qualify.

For employees: since year of assessment 2024, a childcare allowance is tax-exempt up to RM3,000 a year (previously RM2,400), for children aged 12 and below. This includes allowances the employer pays directly to the childcare centre.

7 steps to set up a workplace taska

1. Survey employee demand. The number of children under 4, their ages, and parents' working hours (including shifts).
2. Choose an operating model. Run it yourself with your own staff, or appoint an experienced taska operator to run it for you.
3. Find the space. Allow 3.5 m² per child, plus room for sleeping, a kitchen, toilets and an emergency exit route.
4. Get support letters from the technical agencies: the local authority, Bomba and the Health Department.
5. Hire and train staff. Follow the caregiver ratios, and make sure everyone passes the PERMATA childcare course (KAP) within 12 months.
6. Apply to JKM through your District Social Welfare Office, with the RM250 fee and supporting documents.
7. Open and renew. Registration is valid for 5 years. Start renewing 3 months before it expires.

More detail on registration is in our TASKA Registration Guide, and start-up cost estimates in Cost of Opening a TASKA (both in Malay).

Frequently asked questions

What is a workplace taska?

A childcare centre set up by an employer for the welfare of its employees' children. It takes 10 or more children under 4 years old and must be registered with JKM.

How much does it cost to register a workplace taska?

RM250 for 5 years. The real cost includes renovating the space, CCTV, caregiver salaries and the PERMATA childcare course (KAP).

What tax incentives do employers get for providing childcare?

A 10% annual Industrial Building Allowance on the building, a deduction for running costs, and a deduction for childcare allowances paid to employees, under LHDN Public Ruling 5/2016. Confirm with LHDN or your tax agent.

What if we have no space for a childcare centre?

Pay a childcare allowance. Employees are tax-exempt up to RM3,000 a year for children aged 12 and below, including when it is paid directly to the taska.

Can a workplace taska accept children from outside the company?

It is set up for employees' children. Ask your District Social Welfare Office about the right category if you want to accept the public.