{"id":6926,"date":"2026-04-30T10:34:19","date_gmt":"2026-04-30T02:34:19","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=6926"},"modified":"2026-06-18T17:59:46","modified_gmt":"2026-06-18T09:59:46","slug":"pemberitahuan-pemberhentian-kerja","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/majikan\/pemberitahuan-pemberhentian-kerja\/","title":{"rendered":"Notification of Cessation of Employment"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"6926\" class=\"elementor elementor-6926\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fd37f68 e-flex e-con-boxed e-con e-parent\" data-id=\"5fd37f68\" 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-26ecea16 e-con-full e-flex e-con e-child\" data-id=\"26ecea16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1015e6bb elementor-widget elementor-widget-template\" data-id=\"1015e6bb\" 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-7ae52b25 e-con-full e-flex e-con e-child\" data-id=\"7ae52b25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-257c6e12 elementor-widget elementor-widget-heading\" data-id=\"257c6e12\" 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\">Notification of Cessation of Employment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cceb8df elementor-widget elementor-widget-text-editor\" data-id=\"3cceb8df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Cessation of employment \/ termination of employment \/ cessation due to death:<\/h5>\n<ol>\n \t<li>If the employer will cease employing an employee who:\n<ol>\n \t<li>is subject to tax in respect of employment income; or<\/li>\n \t<li>is likely to be subject to tax in respect of employment income; or<\/li>\n \t<li>an employee under employment dies, the employer is required to submit Form CP22A \/ CP22B not less than 30 days before the cessation of employment or not more than 30 days after being informed of the death.<\/li>\n<\/ol>\n<\/li>\n \t<li>Mulai 1 Januari 2024, Borang CP22A \/ CP22B wajib dikemukakan secara dalam talian melalui portal MyTax menggunakan aplikasi e-SPC. Manual Pengguna bagi e-SPC boleh dicapai melalui <a href=\"https:\/\/mytax.hasil.gov.my\/\"  target=\"_blank\" rel=\"noopener noreferrer\">Mytax &gt; Panduan Pengguna<\/a>. Majikan juga boleh merujuk kepada Manual Penggunaan Permohonan Peranan dan FAQ MyTax yang boleh dicapai melalui <a href=\"https:\/\/mytax.hasil.gov.my\/\"  target=\"_blank\" rel=\"noopener noreferrer\">MyTax &gt; Panduan Pengguna<\/a> bagi memudahkan penggunaan aplikasi e-SPC.<\/li>\n \t<li>However, employers are not required to submit the said form if an employee\u2019s income is subject to Monthly Tax Deduction (MTD) or if the employee\u2019s monthly remuneration is below the minimum amount eligible for MTD.<\/li>\n \t<li>Any employee who is not subject to the exemption under paragraph 3 above, the employer is required to withhold any money payable to an employee who has ceased or will cease employment. The employer must also not pay such money to or for the benefit of the employee without permission from HASiL until 90 days after the receipt of Form CP22A \/ CP22B by HASiL<\/li>\n \t<li>The table below serves as a general guide for employers in determining the requirement to submit the CP22A \/ CP22B notification form. Based on the table, employers are required to submit Form CP22A \/ CP22B through e-SPC only for cases subject to the SPC requirement.\n<a href=\"\/wp-content\/uploads\/cp22a-bm-102025.png\"><img decoding=\"async\" class=\"aligncenter size-full\" style=\"width: 90%; display: block; border: none;\" src=\"\/wp-content\/uploads\/cp22a-bm-102025.png\" alt=\"\" \/><\/a><\/li>\n \t<li>Employers and employees may refer to <a href=\"\/wp-content\/uploads\/20251101_garis-panduan-operasi-bil-2-tahun-2024-prosedur-permohonan-spc-individu.pdf\">Guidelines on the Procedure for Applying for an Individual Tax Clearance Letter (SPC). <span>(345.35 KB)<span><\/a> to gain a better understanding in carrying out their responsibilities more effectively.<\/li>\n<\/ol>\n<h5>Leaving Malaysia for more than 3 months:<\/h5>\n<ol>\n \t<li>If an employee who is subject to tax in respect of employment income leaves or intends to leave Malaysia for a period exceeding 3 months, the employer is required to submit Form CP21 not less than 30 days before the employee\u2019s expected departure date.<\/li>\n \t<li>Starting from 1 January 2024, Form CP21 must be submitted online through the MyTax portal using the e-SPC application<\/li>\n \t<li>However, the employer is not required to submit the said form if the Director General of Inland Revenue is satisfied that the employee is required to leave Malaysia frequently in connection with his employment.<\/li>\n \t<li>Employers are required to withhold any money payable to an employee who leaves or intends to leave Malaysia for a period exceeding 3 months without the intention to return. Employers must also not pay such money to or for the benefit of the employee without permission from HASiL until 90 days after the receipt of Form CP21 by HASiL<\/li>\n \t<li>The table below serves as a general guide for determining the requirement to submit the CP21 notification form:\n<div class=\"table-wrapper\">\n<table class=\"custom-table no-zebra\">\n<thead>\n<tr>\n<th>Employee Scenario<\/th>\n<th>Employee Annual Income \u2013 Subject to Tax<\/th>\n<th>Is Submission of Notification Form Required?<\/th>\n<th>Type of Notification (If Yes)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"2\">Leaving Malaysia for More Than 3 Months<\/td>\n<td>No<\/td>\n<td><strong>No<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Yes<\/td>\n<td><strong>Yes<\/strong><\/td>\n<td>CP21<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/li>\n<\/ol>\n<h5>Non-compliance by employers<\/h5>\n<ol>\n \t<li>Failure to comply with these obligations 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.<\/li>\n \t<li>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.<\/li>\n<\/ol>\n<h5>Relevant provisions:<\/h5>\n<ol>\n \t<li>Subsections 83(3), (4) and (5) of the Income Tax Act 1967<\/li>\n \t<li>Subsection 106 of the Income Tax Act 1967<\/li>\n \t<li>Subsection 107(4) of the Income Tax Act 1967<\/li>\n \t<li>Subsection 120(1) of the Income Tax Act 1967<\/li>\n<\/ol>\t\t\t\t\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>Pemberitahuan Pemberhentian Kerja Pemberhentian kerja \/ penamatan kerja \/ pemberhentian disebabkan kematian: Sekiranya majikan akan berhenti menggaji pekerja yang : dikenakan cukai berkaitan pendapatan daripada penggajian; atau berkemungkinan dikenakan cukai berkaitan pendapatan daripada penggajian; atau pekerja di bawah suatu penggajian meninggal dunia, majikan dikehendaki mengemukakan Borang CP22A \/ CP22B tidak kurang daripada 30 hari sebelum [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":6880,"menu_order":6,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-6926","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=\"Pemberitahuan Pemberhentian Kerja Pemberhentian kerja \/ penamatan kerja \/ pemberhentian disebabkan kematian: Sekiranya majikan akan berhenti menggaji pekerja yang : dikenakan cukai berkaitan pendapatan daripada penggajian; 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