We would like to highlight some key updates regarding tax and employment matters:
1. Notifications of New Employee (CP22)
Effective 1 September 2024, employers must submit notifications for new employees via the e-CP22 system on the MyTax portal. Manual submissions of Form CP22 will no longer be accepted.
For more details, please refer to Notifications of New Employee and Responsibilities of Employer
2. Notification of Termination of Employment (CP22A/CP22B/CP21) and SPC Amendments
Employers are currently required to notify LHDN (IRB) when an employee leaves, retires, or passes away. This must be done through the e-SPC application on the MyTax portal.
Starting 1 September 2024:
CP22A/CP22B batch submissions through e-SPC must follow the new format set by the IRBM.
Any amendments or additional SPC applications must also be submitted online via e-SPC. Manual submissions will no longer be accepted.
For more details, please refer to Notification of Termination of Employment
3. e-PCB PLUS (Phase 1)
The new e-PCB Plus system will replace the current platforms (e-PCB, e-CP39, and e-Data PCB) and integrate them into a single system via the MyTax portal. Phase 1 of e-PCB Plus will launch on 24 September 2024.
Phase 1 Features:
Registration of Employer, Employer Representative, or PCB Administrator roles in MyTax.
Registration of Administrator Representative roles in e-PCB Plus.
Updating employer and employee information within e-PCB Plus.
Users must log in to the MyTax portal with their individual ID and password, then select the appropriate role to access e-PCB Plus. For more details, please refer to the User Guide.
Note: The current e-PCB system will continue to operate as usual until an official closure date is announced.
4. SOCSO Salary Ceiling raised from RM5,000 to RM6,000
The Employees’ Social Security (Amendment) Act 2024 and the Employment Insurance System (Amendment) Act 2024 with effect from 1 October 2024. These amendments will raise the maximum monthly salary limit for SOCSO and EIS contributions from RM5,000 to RM6,000, ensuring enhanced protection for employees across all industries.
This salary cap adjustment is part of SOCSO's regular reviews to maintain adequate worker coverage.
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