{"id":6882,"date":"2026-04-30T09:59:27","date_gmt":"2026-04-30T01:59:27","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=6882"},"modified":"2026-06-18T17:45:23","modified_gmt":"2026-06-18T09:45:23","slug":"tanggungjawab-majikan","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/majikan\/tanggungjawab-majikan\/","title":{"rendered":"Employer's Responsibility"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"6882\" class=\"elementor elementor-6882\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e60e21e e-flex e-con-boxed e-con e-parent\" data-id=\"3e60e21e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d80f16a e-con-full e-flex e-con e-child\" data-id=\"d80f16a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1101e094 elementor-widget elementor-widget-template\" data-id=\"1101e094\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"6890\" class=\"elementor elementor-6890\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-071793f e-flex e-con-boxed e-con e-parent\" data-id=\"071793f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71aa6e5 elementor-widget elementor-widget-heading\" data-id=\"71aa6e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Employers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b245c9 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"3b245c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-3b245c9\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6886\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/tanggungjawab-majikan\/\" class=\"elementor-item\">Employer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6937\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/garis-panduan\/\" class=\"elementor-item\">Guidelines<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6936\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/jadual-pcb-dan-spesifikasi-data\/\" class=\"elementor-item\">MTD Schedule and Data Specifications<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6935\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/pembayaran-pcb\/\" class=\"elementor-item\">MTD Payment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6934\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/senarai-pembekal-perisian-atau-majikan\/\" class=\"elementor-item\">List of Software Providers or Employers<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6933\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/kaedah\/\" class=\"elementor-item\">Method<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6932\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/pemberitahuan-pekerja-baharu\/\" class=\"elementor-item\">Notification of New Employees<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6931\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/pemberitahuan-pemberhentian-kerja\/\" class=\"elementor-item\">Notification of Cessation of Employment<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-3b245c9\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6886\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/tanggungjawab-majikan\/\" class=\"elementor-item\" tabindex=\"-1\">Employer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6937\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/garis-panduan\/\" class=\"elementor-item\" tabindex=\"-1\">Guidelines<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6936\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/jadual-pcb-dan-spesifikasi-data\/\" class=\"elementor-item\" tabindex=\"-1\">MTD Schedule and Data Specifications<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6935\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/pembayaran-pcb\/\" class=\"elementor-item\" tabindex=\"-1\">MTD Payment<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6934\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/senarai-pembekal-perisian-atau-majikan\/\" class=\"elementor-item\" tabindex=\"-1\">List of Software Providers or Employers<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6933\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/kaedah\/\" class=\"elementor-item\" tabindex=\"-1\">Method<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6932\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/pemberitahuan-pekerja-baharu\/\" class=\"elementor-item\" tabindex=\"-1\">Notification of New Employees<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6931\"><a href=\"https:\/\/www.hasil.gov.my\/en\/majikan\/pemberitahuan-pemberhentian-kerja\/\" class=\"elementor-item\" tabindex=\"-1\">Notification of Cessation of Employment<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c7231d9 e-con-full e-flex e-con e-child\" data-id=\"5c7231d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38da02ff elementor-widget elementor-widget-heading\" data-id=\"38da02ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Employer's Responsibility<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a48b036 e-con-full e-flex e-con e-child\" data-id=\"a48b036\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b3e965 elementor-widget elementor-widget-text-editor\" data-id=\"4b3e965\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol>\n \t<li>Register an employer\u2019s number.<\/li>\n \t<li>Make monthly tax deduction (MTD\/PCB) from employee\u2019s 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\u2019s Official Portal for submission of the statement of MTD or employees\u2019 MTD data.<\/li>\n \t<li>Submit the employer\u2019s return form (Form E) together with C.P.8D on or before 31 March of the following year\n<ul>\n \t<li>Majikan (syarikat dan syarikat Labuan) adalah wajib mengemukakan Borang E melalui e-Filing (e-E) mulai saraan bagi tahun 2016.<\/li>\n \t<li>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<\/li>\n<\/ul>\n<\/li>\n \t<li>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<\/li>\n \t<li>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.<\/li>\n \t<li>Maintain and keep records for a period of 7 years and ensure that the records are easily accessible by IRBM if required.<\/li>\n \t<li>Prepare and submit the following forms (if applicable).\n<div>\n\n&nbsp;\n\n<!-- \u7b2c 2 \u884c\uff1aCP22A (\u5f00\u542f\u8de8\u884c\u5408\u5e76) -->\n\n<!-- \u5782\u76f4\u5408\u5e76 2 \u884c -->\n\n<!-- \u5782\u76f4\u5408\u5e76 3 \u884c -->\n\n<!-- \u7b2c 3 \u884c\uff1aCP22B (\u7b2c2\u30013\u5217\u5df2\u88ab\u4e0a\u4e00\u884c\u5408\u5e76\uff0c\u56e0\u6b64\u53ea\u9700\u5199\u7b2c1\u5217) -->\n\n<!-- \u7b2c 4 \u884c\uff1aCP21 (\u7b2c3\u5217\u5df2\u88ab\u5408\u5e76\uff0c\u53ea\u9700\u5199\u7b2c1\u30012\u5217) -->\n<table>\n<thead>\n<tr>\n<th>Form<\/th>\n<th>Deadline<\/th>\n<th>Submission Method<\/th>\n<\/tr>\n<\/thead>\n<tbody><!-- \u7b2c 1 \u884c\uff1aCP22 (\u5168\u90e8\u72ec\u7acb) -->\n<tr>\n<td><strong>Form CP22<\/strong>\nNotification of new employee<\/td>\n<td>Within 30 days after the commencement of employment<\/td>\n<td>Starting from 1 September 2024, the notification of new employee form must be submitted via the e-CP22 application on the MyTax Portal.<\/td>\n<\/tr>\n<tr>\n<td><strong>Form CP22A<\/strong>\nNotification of cessation of employment or cessation due to death for employees in the private sector<\/td>\n<td rowspan=\"2\">Not less than 30 days before the cessation of employment; or not more than 30 days after being informed of the death<\/td>\n<td rowspan=\"3\">1. Borang pemberitahuan ASAL hendaklah dikemukakan melalui aplikasi e-SPC di Portal MyTax.<br\/><br\/>\n\n2. Mulai 1 September 2024, permohonan pindaan atau tambahan wajib dikemukakan melalui e-SPC.<br\/><br\/>\n\n3. Manakala permohonan PEMBATALAN boleh dikemukakan secara manual ke pejabat HASiL yang mengendalikan nombor cukai pendapatan pekerja atau mana-mana pejabat HASiL berhampiran.<\/td>\n<\/tr>\n<tr>\n<td><strong>Form CP22B<\/strong>\nNotification of cessation of employment or cessation due to death for employees in the public sector.<\/td>\n<\/tr>\n<tr>\n<td><strong>Form CP21<\/strong>\nNotification of an employee leaving Malaysia for more than 3 months.<\/td>\n<td>Not less than 30 days before the expected departure date<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/li>\n \t<li>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.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Tanggungjawab Majikan Mendaftar nombor majikan. Membuat potongan cukai bulanan (PCB) daripada saraan pekerja berdasarkan Jadual PCB atau kaedah pengiraan berkomputer dan remitkan amaun PCB kepada HASiL sebelum atau pada 15hb dalam bulan berikutnya. Majikan hanya boleh menggunakan aplikasi e-PCB, e-Data PCB atau e-CP39 yang disediakan melalui Portal Rasmi HASiL bagi tujuan pengemukaan penyata PCB atau [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":6880,"menu_order":7,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-6882","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Tanggungjawab Majikan Mendaftar nombor majikan. Membuat potongan cukai bulanan (PCB) daripada saraan pekerja berdasarkan Jadual PCB atau kaedah pengiraan berkomputer dan remitkan amaun PCB kepada HASiL sebelum atau pada 15hb dalam bulan berikutnya. 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Membuat potongan cukai bulanan (PCB) daripada saraan pekerja berdasarkan Jadual PCB atau kaedah pengiraan berkomputer dan remitkan amaun PCB kepada HASiL sebelum atau pada 15hb dalam bulan berikutnya. 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