Monthly payroll submission and deadline

Monthly payroll submission

In general, payroll processing takes place monthly and there are few important features in the payroll administration that need to be considered. By a specified dateline, payroll forms together with the appropriate payments should be submitted monthly for all statutory contributions. All payments can be made in any these platforms which are LHDN/EPF/SOCSO counters, bank, or post office or via online banking. Failure to make payment on time is an offence punishable with fines as well as imprisonment. 

PCB (Potongan Cukai Bulanan)

What you need to do: 

Online submission of Form CP39 only via LHDN portals (e-CP39, e-PCB or e-Data PCB) or bank files.

 
Dateline:  By 15th of the following month (or the precedent working day if 15th falls on holiday) 


EPF


What you need to:

Form A at counter / online via Employer i-Akaun or bank files.


Dateline:  By the 15th of the following month (or the precedent working day if 15th falls on holiday) 


SOCSO

What you need: 

Form 8A at counter / online via Assist Portal or bank files.

 
Dateline: 
By the 15th of the following month (or the precedent working day if 15th falls on holiday)

 

EIS

What you need: 

Form SIP 2A online via Assist Portal or bank files.


Dateline:  By the 15th of the following month (or the precedent working day if 15th falls on holiday) 

HRDF

What you need to do: 

Using Form 2A and submit at HRD etris portal, payment should be made to PMSB collection agents.

Dateline: By the 15th of the following month (or the precedent working day if 15th falls on holiday) 

It is also advisable to use proper payroll software to automate your payroll process and to minimise your company’s manual workload.

Click here to read more on each statutory body.


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