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Useful articles on HR and Payroll in Singapore
25 June 2021

Monthly Submission and Yearly Submission on Malaysia Payroll

This checklist serves as a quick summary on the common submission relating to payroll and tax in Malaysia. 

Monthly

Income Tax

(Deadline 15th of the following month)

CP39

Statement of Monthly Tax Contribution

 

CP22

Notification of New Employee (applicable for new joiner of the month)

 

CP38

 

CP38 is the tax deduction order with instruction to deduct salary by LHDN. The CP38 amount is the additional amount of tax on top of PCB for the settlement of the employee's income tax arrears.

 

Retrenchment / Retirement / Leaving Country

 

CP21

Notification of Departure from Country

 

CP22A

Notification of termination / retrenchment / lay-off being paid a substantial termination amount

 

EPF

(Deadline 15th of the following month)

 

I-account is mandatory to submit KWSP (EPF
Borang A)

https://www.kwsp.gov.my/-/employers-can-submit-application-to-maintain-employees-contribution-rate-at-11-per-cent-beginning-14-december-2020

 

SOCSO 
(Deadline 15th of the following month)

 

Perkeso Assist Portal https://assist.perkeso.gov.my/employer/login

(Contribution list submission)

 

Form 2 – Notification of New Employee (need to enclose a copy of Identity Card of new hire)

 

EIS

(Deadline 15th of the following month)

 

Perkeso Assist Portal https://assist.perkeso.gov.my/employer/login

(Contribution list submission)

 

SIP2A Form: Notification of Employee (applicable for new joiner of the month)

 

 

Yearly

Income Tax

(Employer – Deadline 31st March of the following year)

(Employee – Deadline 30th April of the following year)

 

Form E

Employer Year End Tax (Year-end)

This must be submitted to the Inland Revenue Department by 31st March via the tax authority

 

Submit through E-filing. CP8D upload by PDF/ Text file format

 

Form 8A (EA)

Employee Year End Tax Filing

 

To be provided to employee by 28th Feb of each year.

 

TP2

TP2 is a claim form for the benefits in kind (BIK) provided by the employer.

 

If employee received Benefits-in-kind such as car, accommodation, chauffeur, or other benefits, he/she is required to fill in this form every year.

 

 

You can use WhyzeHR to generate the required forms and submission file formats.