Payroll Malaysia: The headcount on the HRDF listing and Borang 2

The headcount for the HRDF listing and Borang 2 is different because Borang 2 will include local and foreign staff, but for the HRDF Listing, there is an option to Exclude Foreign Employees.
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If you enable the Exclude Foreign Employees checkbox, the system will list the report for all the local staff only.