雇主责任

Employer Responsibilities 

• 1. 注册雇主编号

• Register employer number. 

• 2. 根据 PCB 表或计算方法，从员工的薪酬中每月扣除税款（PCB），并在次月的15日之前或之前将 PCB 金额汇入 HASiL。雇主只能通过 HASiL 官方门户提供的 e-PCB、e-Data PCB 或 e-CP39 应用程序提交 PCB 报表或员工 PCB 数据。

Make a monthly tax deduction (PCB) from the employee's remuneration based on the PCB Table or computerized calculation method and remit the PCB amount to HASiL before or on the 15th of the following month. Employers can only use the e-PCB, e-Data PCB or e-CP39 applications provided through the HASiL Official Portal for the purpose of submitting PCB statements or employee PCB data. 

3. 在次年的 3 月 31 日之前或之前，雇主需提交雇主声明书（E 表）和 C.P.8D。

Submit a statement by the employer (Form E) together with C.P.8D before or on March 31 in the following year. 

需要通过电子归档（e-E）提交 E 表的雇主（纳闽公司和公司）自 2016 年起开始提交。

Employers (Labuan companies and companies) are required to submit Form E through e-Filing (e-E) starting from salary for 2016. 

只有在规定的时间内提交了 C.P.8D，E 表才会被视为完整。通过 e-Data Praisi 提交信息的雇主无需填写并发送 C.P.8D。

Form E will only be considered complete if C.P.8D is submitted within the specified period. Employers who have sent information through e-Data Praisi do not need to fill in and send C.P.8D. 

4. 在次年 2 月底之前，准备并向员工提交有关员工的工资报表（EA/EC 表）。

Prepare and submit to the employee a salary statement (Form EA / EC) in respect of the employee on or before the last day of February in the following year. 

5. 在次年 3 月 31 日之前或之前，准备并向代理人、分销商或经销商提供现金和非现金奖励支付报表的副本（CP58 表）。

Prepare and provide a copy of the incentive payment statement in the form of cash and non-cash to the agent, distributor or distributor (Form CP58) before or on 31 March in the following year. 

6. 保留和存储记录 7 年，并确保记录在需要时易于 HASiL 访问。

Maintain and store records for a period of 7 years and ensure that the records are easily accessible by HASiL if needed.

7. 准备并提交以下表格（如适用）:

Prepare and submit the following forms (if applicable)

• Form CP22新员工通 Form CP22: New employee notification

• 截止日期: 应在入职后的30天内提交

Deadline: Within 30 days after employment begins 

•  提交方式: 通知表格必须通过以下方式提交：

The notification form must be submitted through the following methods

    i. 通过 e-CP22 应用程序（鼓励使用）；或

through the e-CP22 application (encouraged); or 

    ii. 提交给处理雇主编号的 HASiL 办公室或任何附近的 HASiL 办公室。

• Form CP22A：私营部门员工解雇或因死亡解雇通知 & Form CP22B" 公共部门员工解雇或因死亡解雇通知
  

Form CP22A: Notice of layoff or layoff due to death for employees in the private sector & Form CP22B: Notice of layoff or layoff due to death for employees in the public sector

• 截止日期:

a. 在终止雇佣前不少于30天；或

Deadline: Not less than 30 days before termination of employment; 

b. 在收到死亡通知后不超过30天

Not more than 30 days after being notified of death 

• 提交方式：原始通知表格必须通过MyTax门户上的e-SPC应用程序提交
  

The ORIGINAL notification form must be submitted through the e-SPC application on the MyTax Portal

• 而修正/新增或取消通知表格（如适用）可以通过以下方式之一提交
  

While the AMENDMENT / ADDITION OR CANCELLATION notification form (if applicable) can be submitted either:

• 客户反馈表格 (customer feedback form) 

• 提交给处理员工所得税号码的HASiL办公室或任何附近的HASiL办公室
  

to the HASiL office that handles employee income tax numbers or any nearby HASiL office.

• Form CP21：员工离开马来西亚超过3个月的通知 

Form CP21: Notification of employees leaving Malaysia for more than 3 months

• 截止日期: 在预期离境日期前不少于30天

Deadline: Not less than 30 days before the expected departure date

• 提交方式：与Form CP22A相同。

8. 在雇佣终止、因死亡而终止或离开马来西亚超过3个月且没有返回意图的情况下，扣留员工应支付的任何款项至少90天，或直到收到税务结算函为止。

Withhold any money payable to the employee for 90 days or until a tax settlement letter is received in cases of termination of employment, termination due to death or leaving Malaysia for more than 3 months with no intention of returning

PCB的提交与支付

SUBMISSION AND PAYMENT OF PCB

PCB 是雇主每月从员工的工资中扣除用于支付员工所得税的机制。

PCB is a mechanism where the employer makes deductions from the employee's salary on a monthly basis for the purpose of paying the employee's income tax.

PCB 金额的确定可以通过使用计算机化就业计算方法或通过在HASiL网站上的e-CP39中参考PCB电子表来确定。

The determination of the PCB amount can be determined either by using the Computerized Employment Calculation Method or by referring to the PCB e-Table through e-CP39 on the HASiL website.

PCB 报表的提交可以通过在HASiL官方门户网站@ www.hasil.gov.my（MyTax > ezHasil服务）上免费提供的e-Data PCB / e-PCB / eCP39 进行。

Submission of PCB Statements can be made through e-Data PCB / e-PCB / eCP39 provided free of charge on HASiL's official portal @ www.hasil.gov.my (MyTax > ezHasil Service) 

PCB提交方式：PCB Submission Medium

a. e-CP39

b. e-Data PCB

c. e-PCB

• 付款方式选项: Payment Method Options
  

• 在填写e-CP39 / e-Data PCB / e-PCB后，在结果网站上使用FPX

FPX on the result website after filling e-CP39 / e-Data PCB / e-PCB

• 在所有银行柜台使用 PCB/CP39 账号进行 IBG

IBG at all bank counters using account number PCB/CP39

• 在银行的网上银行中使用 PCB/CP39 账号进行 IBG（仅限 CIMB）

IBG in the bank's internet banking using account number PCB / CP39 (CIMB only)

• 现金/柜台（仅限 CIMB）

Cash / counter (CIMB only)