Notification of New Employees

1. Employers are responsible for reporting new employees who are taxable or eligible to be taxed within 30 days from the date employment commences by using Form CP22 (Notification Form by Employer for New Employees).
2. Perkhidmatan melalui aplikasi e-CP22 telah disediakan secara dalam talian melalui portal MyTax untuk digunakan oleh majikan bagi tujuan penghantaran Borang CP22. Manual Pengguna bagi e-CP22 boleh dicapai melalui Mytax > Panduan Pengguna.
3. Majikan juga boleh merujuk kepada Manual Penggunaan Permohonan Peranan dan FAQ MyTax yang boleh dicapai melalui MyTax > Panduan Pengguna bagi memudahkan penggunaan aplikasi e-CP22.
4. Starting from 1 September 2024, the submission of notification forms by employers for new employees is mandatory through e-CP22. Manual submission of Form CP22 is no longer permitted.

Non-compliance by employers

1. Failure by an employer to comply with the provisions under Subsection 83(2) of the Income Tax Act (ITA) 1967 without reasonable excuse, upon conviction of the offence, shall be liable to a fine of not less than RM200 and not more than RM20,000, or imprisonment for a term not exceeding 6 months, or both.
2. Employers are responsible for paying the full amount of tax payable by their employees. The amount payable by the employer constitutes a debt due to the Government and may be recovered through civil action.

Related provisions

1. Subsection 83(2) of the Income Tax Act 1967
2. Subsection 106 of the Income Tax Act 1967
3. Subsection 107(4) of the Income Tax Act 1967
4. Subsection 120(1) of the Income Tax Act 1967