5. Representative Case Studies The anonymized cases below illustrate how the structural patterns manifest and how they have been resolved. Identifying details have been removed, and each case is drawn from signed client records retained by Sukimare Consulting. Case 1 — Resolution of Unpaid Salary, Bonus, and Tax Refund Through Direct LHDN Intervention (BPO company, online travel sector) Problem: After resignation, final salary and bonus equivalent to over ¥1 million, plus an approximately ¥100,000 tax refund, remained unpaid for more than three months. The employer cited the non-issuance of an LHDN tax clearance letter (CP621) as the reason. Result: After obtaining formal authorization from the client, the mediator visited LHDN directly and obtained the CP621 on the spot. After it was presented to the employer, the full salary and bonus were paid within five days, spanning a weekend. A subsequent LHDN visit separately revealed an overpayment of tax for the relevant year, and a refund process through a dedicated email channel (with a 30-business-day processing period) is underway. In addition, although the employer’s payment records confirmed remittance of the final month’s EPF contribution, the KWSP statement carried an internal note reading “rejected by accounting,” and the funds had not been credited to the worker’s personal account. Recovery is underway under a power of attorney. Case 2 — Full Waiver of Resignation Penalty Following a Medical Certificate Dispute (BPO company, customer support business) Problem: The worker developed stress-induced hypertension and was diagnosed by a consultant psychiatrist with severe anxiety and depression attributable to work-related stress. The employer rejected a clinic-issued unfit-for-work certificate, demanded a hospital-issued certificate, and warned that an RM28,000 penalty would be imposed if it was not submitted within a few days. Result: Following a referral to a hospital psychiatric department and formal negotiation with HR, the RM28,000 penalty was waived in full. The resignation proceeded amicably, and medical costs were reimbursed almost in full through the company’s insurance. Case 3 — Phased Waiver of a Resignation Penalty Through Public Pressure (BPO company, multinational outsourcing business) Problem: Repeated HR coordination failures complicated the worker’s relocation, and there was a substantial gap between what was described at hiring and the actual working conditions. Despite submitting a medical certificate, only 50% of the resignation penalty was initially waived. Work-related stress produced migraines, finger numbness, and heart palpitations, confirmed by a hospital certificate. Result: After a public statement applying external pressure was posted and the mediator supported direct negotiation, the remaining penalty was waived in full, and tax clearance (LHDN) was also completed. Case 4 — Escalation of Bullying and Health Harm to Government Authorities (BPO company, customer experience business) Problem: Sustained bullying and unfair working conditions, with health harm including insomnia and abdominal symptoms. Result: A formal complaint was filed with JTK (Department of Labour). Support was provided for a SOCSO (work-injury insurance) claim, backed by a hospital-issued diagnosis documenting an adjustment disorder. Professional communication support was used to issue formal notice to the employer. Case 5 — Extreme Performance Monitoring and Ongoing Health Deterioration (BPO company, technology platform support project) Problem: The worker performed under second-by-second performance monitoring, an eight-hour continuous standby requirement, a single 30-minute break per shift, and weekly public rankings of individual results within the department. A contract clause also required reimbursement of up to RM10,000 in visa, relocation, and onboarding costs upon resignation within 12 months. About a month after joining, the worker began experiencing breathing difficulties, digestive symptoms, and uncontrollable crying at work. Result: As of the most recent communication, the case remains open and unresolved in either direction. The situation improved temporarily after a new team leader relaxed several practices; however, that team leader was transferred roughly three months later, and the successor reverted to unconstructive feedback, causing Sukimare Consulting — White Paper (July 2026) Page 10