Monthly and Yearly Government Payroll Reports in Malaysia

Introduction to Malaysian Payroll Reporting Requirements

Navigating Malaysia’s payroll reporting system can feel daunting, especially with frequent regulatory updates. Employers are legally required to submit a range of monthly and yearly reports to different authorities such as the Employees Provident Fund (EPF), Social Security Organisation (SOCSO), Employment Insurance System (EIS), Inland Revenue Board (LHDN), and HRD Corp.

Maintaining compliance ensures the company’s financial health and shields it from fines or legal action. Let’s walk through all the essential payroll reports you must submit in Malaysia for 2025!

1. Monthly Payroll Reports

Monthly submissions are non-negotiable. Here’s a detailed breakdown:

Report Name Form / Submission Authority Due Date How to Submit
EPF Contribution
Form A
EPF (KWSP)
15th of the following month
i-Akaun (Employer) Portal
SOCSO Contribution
Form 8A
PERKESO (SOCSO)
15th of the following month
ASSIST Portal or e-Caruman
EIS Contribution
Included with SOCSO
PERKESO (EIS)
15th of the following month
Same as SOCSO – ASSIST Portal
Monthly Tax Deduction (MTD/PCB)
CP39 / e-PCB / e-CP39
LHDN (Inland Revenue Board)
15th of the following month
LHDN e-PCB / e-PCB plus / e-CP39
HRD Corp Levy
HRD Levy Return
HRD Corp (PSMB)
15th of the following month
HRD Corp e-TRiS Portal

2. Yearly Payroll Reports

Report Name Form / Document Authority Due Date Purpose How to Submit
Employee EA Form
Form EA
LHDN
On or before 28/29 February
Yearly statement of employee income & deductions
Provided manually or via payroll system
Employer E Form
Form E + CP8D
LHDN
By 31st March
Summary of employees' income & tax details
Submitted via LHDN MyTax Portal (e-Filing)

3. Non-Routine Payroll Reports

Form Purpose When to Submit Submission Method
CP22
Notification of new employee
Within 30 days from start date
e-CP22 via MyTax Portal (mandatory from 1 September 2024)
CP22A
Tax clearance for cessation (private sector)
At least 30 days before cessation or 30 days after death
e-SPC via MyTax Portal
CP22B
Tax clearance for cessation (public sector)
At least 30 days before cessation or 30 days after death
e-SPC via MyTax Portal
CP21
Notification of employee's departure from Malaysia
At least 30 days before departure
e-SPC via MyTax Portal

4. TP Forms for MTD (Monthly Tax Deduction) Adjustments

Form Purpose Initiated By Employer’s Responsibility Employee’s Responsibility
TP1
Claim tax reliefs and rebates for MTD adjustment
Employee
Inform employees, process TP1 promptly
Submit TP1 to claim deductions
TP2
Declare Benefits-in-Kind (BIK) and Value of Living Accommodation (VOLA)
Employee
Educate employees, adjust payroll
Submit TP2 when BIK/VOLA is received
TP3
Inform new employer of previous income and deductions
Employee
Request TP3 from new hires
Submit TP3 upon joining new employer

5. Special Reporting Requirements

Form Purpose When to Submit Authority Submission Method
CP58
Statement of incentives exceeding RM5,000
By 31st March for previous year
LHDN
Retain by company; copy to recipient (not submitted to LHDN)
CP38
Extra tax deductions based on LHDN instruction
Upon receiving instruction
LHDN
Deducted monthly through normal PCB

✅ Summary Table for Quick Reference

Category Submission Portal Key Forms
EPF Contribution
i-Akaun Employer Portal
Form A
SOCSO/EIS Contributions
ASSIST Portal or e-Caruman
Form 8A (SOCSO)
Monthly Tax Deduction (MTD/PCB)
e-PCB, e-CP39 systems
CP39, e-PCB, e-CP39
HRD Corp Levy
HRD Corp e-TRiS Portal
HRD Levy Return
Yearly Income Forms
LHDN MyTax Portal
Form EA, Form E, CP8D
New Employee Notification
MyTax Portal
CP22
Employee Cessation Notification
MyTax Portal
CP22A, CP22B, CP21
Incentive Reporting
Internal (record only)
CP58
Extra Monthly Deduction
PCB Remittance
CP38

Compliance Tips for Malaysian Employers

  • Automate payroll processing where possible.
  • Use official portals and systems to avoid submission errors.
  • Maintain clear internal deadlines 3–5 days before the actual due dates.
  • Always keep documented evidence of submissions and payments.

Conclusion

Handling payroll reporting in Malaysia may seem intricate, but with proper planning and systematization, it becomes manageable. Stay proactive, keep yourself updated with the latest regulations, and ensure every deadline is met to build a compliant, reputable company.

Frequently Asked Questions (FAQs)

1. What happens if I miss the EPF payment deadline?

You’ll incur a dividend penalty and administrative fines based on the outstanding amount.

2. Is EIS contribution separate from SOCSO?

No, EIS is submitted together with SOCSO now.

3. Do I have to manually distribute Form EA to employees?

You can either provide it manually or electronically via your payroll system.

4. When is the deadline for Form E submission?

Form E must be submitted by 31st March via the LHDN MyTax portal.

5. What is CP58, and do I need to submit it to LHDN?

CP58 reports incentives to agents/dealers. It’s not submitted to LHDN but must be given to the recipients.

6. How can I automate payroll submissions?

Using payroll software integrated with EPF, SOCSO, and LHDN portals can simplify and automate your submissions.