The employer is responsible to report new employees who is or is likely to be chargeable to tax within 30 days from the date of commencement of employment using Prescribed Form CP22 (Notification Form By Employer For New Employee).

The service through the e-CP22 application has been made available online through the MyTax portal for employers to submit the CP22 Form. The User Manual for e-CP22 can be accessed through MyTax > User Guide.

Employers can also refer to the Role Application User Manual and the MyTax FAQ, which can be accessed through MyTax > User Guide, to facilitate the use of the e-SPC application.

Starting 1 September 2024, employers are required to submit notification forms for new employees through e-CP22. The manual submission of Form CP22 is no longer allowed.

Failure to comply with the above provision under subsection 83(2) of ITA 1967 without any reasonable excuse, upon conviction of an offence, will be liable to a fine of not less than RM200 and not more than RM20,000 or to imprisonment for a term not exceeding 6 months or to both.

An employer shall be liable to pay the full amount of tax due from his employee. The amount due from the employer shall be a debt due to the goverment and may be recovered by the way of civil proceedings.

Subsection 83(2) of the Income Tax Act 1967

Subsection 106 of the Income Tax Act 1967

Subsection 107(4) of the Income Tax Act 1967

Subsection 120(1) of the Income Tax Act 1967