Notification of New Employee(s) to LHDN: e-CP22

1. Employer’s Responsibility to Report New Employee(s)

1.1 Employers are required to notify the Inland Revenue Board of Malaysia (LHDN) of any new employee who is or is likely to be chargeable to tax, within 30 days from the date the employee begins employment. Notification must be made using the prescribed Form CP22 (Notification Form by Employer for New Employee).

1.2 Under Subsection 83(2) of the Income Tax Act 1967 (ITA 1967), failure to submit Form CP22 without reasonable excuse is an offence. Upon conviction, the employer may be subject to:
(a) A fine of not less than RM200 and not more than RM20,000, or
(b) Imprisonment for a term not exceeding 6 months, or
(c) Both fine and imprisonment

1.3 Employers may also be held liable for the full amount of tax due from their employees. This amount:
(a) Is considered a debt to the Government
(b) May be recovered through civil proceedings

1.4 For more information, please visit the Inland Revenue Board of Malaysia (LHDN): https://www.hasil.gov.my/en/employers/notifications-of-new-employee/

2. How to Submit Form CP22 Online via MyTax (e-CP22)

Follow these step-by-step instructions to submit Form CP22 (Notification of New Employee) through the MyTax portal:

Step 1: Log In
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Visit MyTax Portal: https://mytax.hasil.gov.my/ and log in with your credentials

Step 2: Select Employer Role
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Click “Role Selection” and select “Employer” from the dropdown list

Step 3: Access e-CP22
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Click “ezHasil Services” and select on “e-CP22”

Step 4: Update Employer Information 05
Ensure the following details are up to date:
• Employer’s Address
• Telephone Number
• Email Address

Step 5: Submit Employee Information
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Part A: Employee Data Submission Method
You may choose either:
Method 1: Upload Data - Upload an Excel file (in .txt format), or
Method 2: Manual Input - Fill in employee details directly in the system

For Method 1, you can download the Excel template and guideline PDF from the section above on this page.
For Method 2, please refer to the steps below.

Required Fields:
• Type of Identification
• Identification Number
• Citizenship
• Date of Birth
• Employee’s Full Name
• Passport Expiry Date (only if Passport is the chosen ID type)
Click “Add Employee” to proceed.

Part B: List of Successfully Recorded Employees
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Click “Edit” next to the newly added employee to fill in/update the following sections:

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Particulars of New Employee
• Marital Status (required)
• Gender (required)
• Handphone No. (required)
• Email (required)
• Current Residential Address (required)
• Current Correspondence Address (required)
• Date of Commencement of Employment (required)
• Designation (optional)
• Expected Duration of Employment (optional)
• Nature of Employment (optional)

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Particulars of Monthly Remuneration
• Salary, Fees, Wages, Overtime (required)
• Leave Pay (optional)
• Commission and Bonus (optional)
• Cash Allowances (including tax borne by employer) (optional)
• Benefits-in-Kind subject to tax (optional)
• Value of Living Accommodation provided (optional)
• Allowances in Kind (optional)
• Other Payments (optional)

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Particulars of Previous Employer (if applicable)
• Previous Employer’s Name
• Previous Employer’s Address

Click “Save” after completing all sections. Status will display as “Complete”. Click “Next” to proceed. 11

Step 6: Declaration & Submission
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Fill in the Designation of the authorized officer and click “Sign & Send” to submit the form e-CP22.

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You may print a draft before final submission for verification.

Once submitted, you can download:
• The completed e-CP22 form
• The Slip (Acknowledgement Receipt)