Payroll Services

FAQs

1) When does the company needs to register employer file? (E.g. KWSP, SOCSO, EIS and PCB)

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.

2) What is the rate of employer and employee contribution portion?
Employer Employee
KWSP 13% for ≥ RM5,000

12% for ≤ RM5,001

 11%: Year 2022
SOCSO 1.75% 0.5%
EIS 0.2% 0.2%
PCB – 0.% to 30%
HRD Corp – 0.5% for 5-9 Malaysian employees

1 % for 10 or more Malaysian employees
3) Is it compulsory to register with HRD Corp?

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.

4) When the Company has no longer has employee, can the employer file be closed?

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.

5) When is the due date to pay salary to staff?

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.

6) When is the due date for contribution payment?

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.

7) Any penalty of contributions late payment?
KWSP Calculate by KWSP
SOCSO RM5 per month
EIS RM5 per month
LHDN – PCB
  • 10%
  • Arrears Payment (RM) x 10%
  • minimum penalty is RM200.00
HRD Corp
  • 10%
  • Arrears Payment (RM) x 10% x Number of days late / 365 days
  • minimum penalty is RM5
8) How to submit the form and payment for contribution?

All the form submission and payment via the following portal: –

KWSP i-Akauan Portal
SOCSO & EIS Perkeso Assist Portal
LHDN – PCB e-PCB or e-Data PCB Portal
HRD Corp HRD Corp Portal

Contact us

Email:
admin@asi.my
sec@asi.my

Telephone:
+603-2770 8133

Mobile:
+6012-646 9833

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