Employer Tax Obligation

OBJECTIVES

In Malaysia, Employer Tax refers to the statutory contributions and tax-related obligations that employers must fulfill on behalf of their employees. This 1-day course is designed for HR, payroll, and finance professionals, providing a comprehensive understanding of the employer’s tax responsibilities.

Participants will gain practical insights into employer tax compliance, including Monthly Tax Deduction (MTD/PCB), EPF, SOCSO, EIS, withholding tax, and other key statutory requirements. The programme aims to help employers stay compliant while managing costs effectively.

BENEFITS

• Understand the types of employer tax and statutory contributions.
• Learn employer obligations and regulated submission schedules.
• Gain familiarity with forms such as CP22, CP22A, CP22B, CP600B, CP21, EA/EC, and Form E.
• Practice using PCB calculators and e-systems (e-PCB, e-CP39, e-Data Praisi).
• Stay updated on new regulations (SST expansion, e-invoicing, 2% EPF foreign worker ruling).
• Develop a compliance checklist for monthly and year-end tasks.

WHO SHOULD ATTEND?

CEOs, Directors, Senior Managers, HR Managers & Executives, Tax Agents/Advisors, Tax Specialists, Tax Accountants, Finance & Administrative Managers, Financial Controllers, and Business Owners.

METHODOLOGY

Lectures, case studies, hands-on exercises, group discussions, Q&A sessions, and visual aids to explain complex tax topics.

KEY CONTENTS

1. INTRODUCTION TO EMPLOYER TAX RESPONSIBILITIES (Overview, statutory contributions, and MTD/PCB)
2. KEY STEPS FOR TAX COMPLIANCE (Relevant authorities: LHDN, EPF, SOCSO, EIS, HRDC)
3. EMPLOYER RESPONSIBILITIES (New hires, resignations, retirements, forms & e-SPC)
4. MONTHLY TAX DEDUCTION (MTD/PCB) (Types of remuneration, e-PCB, e-CP39)
5. ANNUAL TAX FORMS (EA/EC, Form E, e-CP8D)
6. STAY COMPLIANT WITH THE KNOW-HOW (Payroll systems, e-invoice 7-year rule, SST expansion)
7. CHECKLIST FOR EMPLOYER COMPLIANCE (Registration, monthly tasks, notifications, training)

CERTIFICATE OF PARTICIPATION