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Employers

Employer's Responsibility

  1. Register an employer’s number.
  2. Make monthly tax deduction (MTD/PCB) from employee’s remuneration based on either the Schedule of MTD or the computerized calculation method and remit the amount of MTD to the IRBM(HASiL) on or before the 15th day of the subsequent month. Employer may only use the e-PCB, e-Data PCB or e-CP39 applications provided through the IRBM’s Official Portal for submission of the statement of MTD or employees’ MTD data.
  3. Submit the employer’s return form (Form E) together with C.P.8D on or before 31 March of the following year
    • Majikan (syarikat dan syarikat Labuan) adalah wajib mengemukakan Borang E melalui e-Filing (e-E) mulai saraan bagi tahun 2016.
    • Form E will only be considered complete if C.P.8D is submitted within the specified period. Employers who have submitted information via e-Data Praisi do not need to complete and submit the C.P.8D
  4. Prepare and submit to the employee a remuneration statement (Form EA/EC) in respect of the employee on or before the last day of February in the following year
  5. Prepare and provide a copy of the statement of cash and non-cash incentive payments to agents, dealers, or distributors (Form CP58) on or before 31 March of the following year.
  6. Maintain and keep records for a period of 7 years and ensure that the records are easily accessible by IRBM if required.
  7. Prepare and submit the following forms (if applicable).
     
    Form Deadline Submission Method
    Form CP22 Notification of new employee Within 30 days after the commencement of employment Starting from 1 September 2024, the notification of new employee form must be submitted via the e-CP22 application on the MyTax Portal.
    Form CP22A Notification of cessation of employment or cessation due to death for employees in the private sector Not less than 30 days before the cessation of employment; or not more than 30 days after being informed of the death 1. Borang pemberitahuan ASAL hendaklah dikemukakan melalui aplikasi e-SPC di Portal MyTax.

    2. Mulai 1 September 2024, permohonan pindaan atau tambahan wajib dikemukakan melalui e-SPC.

    3. Manakala permohonan PEMBATALAN boleh dikemukakan secara manual ke pejabat HASiL yang mengendalikan nombor cukai pendapatan pekerja atau mana-mana pejabat HASiL berhampiran.
    Form CP22B Notification of cessation of employment or cessation due to death for employees in the public sector.
    Form CP21 Notification of an employee leaving Malaysia for more than 3 months. Not less than 30 days before the expected departure date
  8. Withhold any money payable to the employee for 90 days or until a tax clearance letter is received in cases of cessation of employment, cessation due to death, or leaving Malaysia for more than 3 months without the intention to return.