Newly hired employee must be registered with KWSP, SOCSO and EIS, meanwhile, registration of employer file is compulsory for employer wise.
Note: E file number (PCB) is automatically registered with LHDN upon incorporation , with effective from year 2020.
|KWSP||13% for ≥ RM5,000
12% for ≤ RM5,001
|11%: Year 2022|
|PCB||–||0.% to 30%|
|HRD Corp||–||0.5% for 5-9 Malaysian employees
1 % for 10 or more Malaysian employees
It is COMPULSORY to register with HRD Corp should the Company hired 10 and above Malaysian employees
It is OPTIONAL for Company should it only hired between 5 to 9 Malaysian employees.
Yes, the Company can close all the employer file except E file (LHDN – PCB).
Company needs to cease its operation in order to close E file.
Note: Form E is compulsory to be submitted in yearly basis regardless the company has staff or not.
Section 19 of the Employment Act says, an employer shall distribute salary to the employees not later than the seventh day after the last day of any wage period.
Contribution’s payment is due on on the 15th day of every month.
For example, contributions for June 2022 must pay to the relevant government department before/on 15th July 2022.
|KWSP||Calculate by KWSP|
|SOCSO||RM5 per month|
|EIS||RM5 per month|
|LHDN – PCB||
All the form submission and payment via the following portal: –
|SOCSO & EIS||Perkeso Assist Portal|
|LHDN – PCB||e-PCB or e-Data PCB Portal|
|HRD Corp||HRD Corp Portal|