Monthly Tax Deduction (PCB)

PCB, or Potongan Cukai Bulanan is a monthly tax deduction that is retained by employers and is paid over to Inland Revenue Board (IRB) or Lembaga Hasil Dalam Negeri (LHDN).

This mechanism is designed to avoid the issues that come with requiring payment of a large sum at the end of the year.

             How to pay PCB?

PCB payment should be made with the submission of Form CP39 (statement of monthly tax deduction).

Please note that Employers will need to submit Form CP39 online to the Inland Revenue Board of Malaysia (LHDN) with effect from Sept 1, 2019.

             What are the methods available for submission?

1. Internet banking

Several banks offer payroll bulk payment services. You may use the PCB bank file generated by PayrollPanda and upload it to your bank’s website to make payment. The uploaded file will also communicate to LHDN the breakdown of individual employee contributions.

Below is the list of banks supported by PayrollPanda:

  • OCBC Bank
  • CIMB Bank
  • Maybank2e
  • Public Bank
  • RHB Bank
  • Hong Leong Bank

2.LHDN Online Facilities

Using LHDN’s e-PCB, e-Data PCB or e-CP39 online portals.

  • e-CP39 – For manual submission of monthly tax deductions of unregistered users and for one time submissions only.
  • e-PCB – For manual submission of monthly tax deductions of registered users. Once an employer is registered on the website, they will need to enter all the employee’s details manually. All the data entered will be auto-saved for the next submission. New employee data will need to be adjusted manually.
  • e-Data PCB – For automated submission of monthly tax deduction of registered users. Once the user is registered in the portal, instead of manual data adjustments employer can simply upload the PCB file generated by PayrollPanda.

             How to make payment?

1. Internet banking

Payment can be made as follows:

1. Online via the above portals through FPX if you have an account with one of these banks:

  • AmBank
  • Bank Islam
  • CIMB Bank
  • Hong Leong Bank
  • Maybank2e/Maybank2U
  • Public Bank
  • RHB Bank

2. Cheque deposit kiosks

Payment via cheque deposit is available at CIMB bank's kiosks.

3. POS Malaysia

You can make payment in cash at the POS Malaysia counter.

Source: PayrollPanda

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