According to SOCSO, it is because the employees must be registered first.
To register the employees, go to this website: https://assist.perkeso.gov.my/employer/login log in and go to REGISTRATION
A. Click Update Add New Employee
B. After that, click on the pen icon to edit the company and add your employees.
Do take note: REMEMBER to click on save and continue, a few times on the next button, until it finishes and complete adding the employees. Most people didn’t go through this part and thought that the employees have been added, but in actual fact it has not been added yet.
C. After you have done with these steps, you may resume paying EIS.