Employee Eligibility
To be eligible for employment in Malaysia, employees must meet certain criteria:
- Age: Minimum of 18 years (or 16 for part-time work).
- Citizenship: Malaysian citizens and permanent residents are eligible. Foreign employees require a valid work permit and visa.
- Qualifications: Must possess the necessary qualifications, skills, and experience.
Monthly Payroll Forms Reporting and Submission
Employer Monthly Obligations
| Statutory Body | Forms Submission |
|---|---|
| PCB | Form CP39 online submission only To submit and make payment by the 15th of the following month (or previous working day if 15th is a weekend or holiday) |
| EPF | Form A online To submit and make payment by the 15th of the following month (or previous working day if 15th is a weekend or holiday) |
| SOCSO | Form 8A online To submit and make payment by the 15th of the following month (or previous working day if 15th is a weekend or holiday) |
| EIS | Form SIP online To submit and make payment by the 15th of the following month (or previous working day if 15th is a weekend or holiday) |
| HRDF | HRDF Form 2A online To submit and make payment by the 15th of the following month (or previous working day if 15th is a weekend or holiday) |
Payment to statutory body can be made via internet banking, FPX, etc. based on the requirement of the statutory body.
Employer Annual Obligations
| Form | Forms Submission |
|---|---|
| Form E | Form E is a declaration report submitted by every employer in Malaysia. Its purpose is to inform the Inland Revenue Board of Malaysia (IRB) about the number of employees, the details of their income and the total amount of tax deduction for the year. Employers are required to submit Form E annually, not later than 31st March. |
| Form EA (C.P. 8A) | Statement of remuneration paid to an employee during the year; must be issued to the employee by the last day of February of the following year in order for them to prepare their tax return; not submitted to LHDN |
| PCB2 (ii) | Statement of monthly deduction from employee during the year, must be issued to the employee by the last day of February of the following year in order for them to prepare their tax return; not submitted to LHDN |
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Please note that all the information listed below are to be used as a general guideline. For more detailed accounts of Malaysia employment laws and regulations, please visit the official governmental websites.
Updated on: April 2026
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