This calendar is for Malaysian SME owners, payroll teams, finance managers and HR personnel. It brings the main recurring employer deadlines into one practical control list.
What are the monthly employer deadlines?
| Obligation | General deadline | Portal or authority |
|---|---|---|
| Monthly Tax Deduction (MTD/PCB) | On or before the 15th of the following month | LHDN through the approved e-PCB, e-Data PCB or e-CP39 method |
| Employees Provident Fund (EPF/KWSP) | On or before the 15th of the following month | KWSP employer channel |
| SOCSO/PERKESO contribution | Not later than the 15th of the following month | PERKESO ASSIST Portal |
| Employment Insurance System (EIS/SIP) | Not later than the 15th of the following month | PERKESO ASSIST Portal |
| HRD Corp levy, where registered | By the 15th of the following month | HRD Corp levy channel |
Payroll should be finalised early enough to validate employee master data, contribution categories, taxable benefits, deductions and payment files before the deadline. When the 15th falls on a weekend or public holiday, the employer should check the relevant authority’s rule and portal availability rather than assume all agencies apply the same treatment.
What must be done when hiring a new employee?
- LHDN e-CP22: notify a new employee who is or is likely to be chargeable to tax within 30 days from the employment commencement date. Since 1 September 2024, submission is through MyTax.
- EPF: register as an employer within seven days after hiring the first employee and register employees where required.
- SOCSO and EIS: register the employer and eligible employees through PERKESO’s ASSIST Portal within the applicable period.
- Payroll setup: record identity, tax, bank, employment, citizenship and contribution information and obtain supporting documents.
- Opening payroll review: determine MTD, benefits-in-kind, allowances, commissions and any cross-border or expatriate tax issues.
What are the annual employer tax deadlines?
| Annual document | General deadline | Purpose |
|---|---|---|
| Form EA/EC | On or before the last day of February of the following year | Employee remuneration statement used for the individual tax return |
| Form E and C.P.8D | On or before 31 March of the following year | Employer return and employee remuneration information |
| Form CP58, where applicable | On or before 31 March of the following year | Statement of monetary and non-monetary incentive payments to agents, dealers or distributors |
For remuneration paid in 2026, employers should plan the Form EA/EC preparation for February 2027 and Form E/C.P.8D filing for March 2027. Reconciliation should begin before year end so employee totals agree with payroll, ledger accounts, MTD remittances and statutory contributions.
What must be filed when employment ends?
- Form CP22A: private-sector cessation or death notification, generally not less than 30 days before cessation or not more than 30 days after the employer is informed of death, subject to the statutory exceptions.
- Form CP22B: corresponding notification for a public-sector employee.
- Form CP21: notify LHDN not less than 30 days before an employee who is chargeable to tax is expected to leave Malaysia for more than three months.
- Tax clearance: where applicable, withhold monies payable for 90 days or until LHDN issues the tax-clearance letter.
- Agency updates: record the resignation or cessation with EPF, PERKESO/EIS and other relevant systems.
Employer compliance calendar by workflow
- Before payroll cut-off: collect new hires, resignations, unpaid leave, benefits, commissions, bonuses and employee changes.
- At payroll finalisation: review gross-to-net calculations, MTD and contribution categories.
- After salary processing: issue payslips and reconcile the payroll register to the accounting ledger.
- Before the 15th: submit and pay MTD, EPF, SOCSO, EIS and HRD Corp levy where applicable.
- Monthly close: retain submission acknowledgements, payment receipts and exception reports.
- Quarterly review: test employee master data, outstanding agency items and upcoming tax-clearance cases.
- Year-end review: reconcile annual remuneration before preparing EA/EC, Form E and C.P.8D.
What records should an employer retain?
LHDN requires employer records to be retained for seven years. PERKESO also requires employee records to be maintained for seven years from the last entry. The working file should include payroll registers, employment and identity documents, contribution calculations, portal acknowledgements, payment receipts, EA forms and leaver notifications.
Common payroll compliance failures
- Using the payment date rather than the correct wage or contribution month.
- Missing e-CP22 because payroll learns about a new hire after the 30-day period.
- Incorrectly excluding an allowance, commission or benefit from MTD or contribution calculations.
- Submitting Form E without a complete C.P.8D data set.
- Issuing EA forms before reconciling them to the final ledger and MTD records.
- Paying final monies to a tax-clearance case too early.
How HTL can support employers
HTL can manage payroll calculations, statutory contribution schedules, employer tax filings and year-end reconciliations for Malaysian businesses. Explore HTL’s accounting and payroll support and our Form E employer guide.
This calendar provides general information. Deadlines, contribution rates, eligibility and exemptions should be confirmed against the latest rules and each authority’s portal notices.
