Payroll processing generally includes:Salary calculationOvertime, allowance, bonus and deduction adjustmentsEPF, SOCSO and EIS calculationPCB / monthly tax deductionPayslip preparationPayroll summaryNew joiner and resigned employee updatesRelevant statutory submission support

You will generally need to provide updated employee information, salary changes, allowances, overtime, unpaid leave, new joiners, resignations and any other payroll-related adjustments before the monthly cut-off date.

Late submission may delay payroll processing and may also affect the timely submission of statutory contributions or payroll tax obligations. We recommend providing all payroll changes before the agreed monthly cut-off date.

These are employer notification forms submitted to LHDN for certain employee movements. CP22 – New Employee Notification Used to notify LHDN when a new employee starts employment. The notification is generally required within 30 days from the commencement of employment. CP22A – Cessation of Employment Used for private-sector employees who cease employment, retire, or in certain cases where an employee dies. Where applicable, it is generally submitted at least 30 days before cessation, or within 30 days after the employer is informed of the employee’s death. CP21 – Employee Leaving Malaysia Used when an employee who is chargeable to tax is expected to leave Malaysia for a period exceeding 3 months, subject to the applicable exemptions. It is generally submitted at least 30 days before departure.

Form E is the annual employer tax return submitted to LHDN. It reports the employer’s employee remuneration information for the year and is generally due by 31 March of the following year.

Form EA is an annual remuneration statement given to each employee. It summarises salary, allowances, benefits, EPF, PCB and other employment income information that the employee uses when preparing their personal income tax return. Employers are generally required to provide it to employees by the last day of February of the following year.

CP58 is a statement issued by a company to an agent, dealer or distributor showing monetary and non-monetary incentives paid to them, such as commissions or bonuses. It is required under Section 83A of the Income Tax Act 1967 and generally has to be provided by 31 March of the following year.