Learn the importance of E Number, C Number, EPF Number, and SOCSO Number for businesses in Malaysia. Discover how to register and comply with tax and social security regulations in Malaysia.
If you're setting up a business in Malaysia, understanding the key registration numbers—E Number, C Number, EPF Number, and SOCSO Number—is crucial for compliance with tax, provident fund, and social security regulations. This guide breaks down the purpose of each number, how to obtain them, and why they are essential for every employer and company operating in Malaysia.
NOTE:
For information on updating the E Number, C Number, EPF Number, and SOCSO Number in BrioHR Malaysia payroll center, refer to this article.
1. E Number
What is an E Number?
An E Number is the Employer Income Tax Number issued by the Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri - LHDN). It is required for all employers to report employee income tax (PCB - Potongan Cukai Bulanan) deductions. This number is essential for employers when submitting employees’ monthly tax deductions to LHDN.
How to Register for an E Number:
- Register online via the LHDN e-Daftar system or visit a local LHDN Branch.
- Submit Form E for employer registration.
2. C Number
What is a C Number?
The C Number is the Company Income Tax Number issued by LHDN. It is used for filing company tax returns and handling corporate tax obligations in Malaysia.
How to Obtain a C Number:
- A C Number is automatically generated when a company is registered with the Companies Commission of Malaysia (SSM).
- If not received upon registration, apply through LHDN’s e-Daftar system.
3. EPF Number
What is an EPF Number?
The EPF Number (Employees Provident Fund Number) is issued by the EPF (Kumpulan Wang Simpanan Pekerja - KWSP) Malaysia. This number is mandatory for employers to contribute to the EPF, which is a retirement savings scheme for employees. Every employer must register with the EPF and provide contributions based on the statutory rates.
How to Register for an EPF Number:
- Register via the EPF Employer Online Registration Portal on the KWSP website or visit a local EPF branch.
4. SOCSO Number
What is a SOCSO Number?
The SOCSO Number (Social Security Organization Number) is issued by the Social Security Organization (SOCSO), also known as PERKESO. Employers are required to contribute to SOCSO to provide their employees with social security benefits in the event of work-related injuries or invalidity.
How to Register for a SOCSO Number:
- Register through the ASSIST Portal by downloading and submitting the ASSIST Portal Enrollment Form.
- Submit the form via email to idportal@perkeso.gov.my or at a nearby PERKESO branch.
To locate a branch, you can refer to the PERKESO Location and Operation Hours.
Once your form is submitted, the PERKESO branch will process your registration and create a user account for you. Your username and a temporary password will be sent to you via email. When you log in for the first time, you'll need to update your password to complete the registration process.
Why Are These Numbers Important for Employers in Malaysia?
- E Number: Necessary for employer tax reporting to LHDN.
- C Number: Required for corporate tax filing with LHDN.
- EPF Number: Ensures employee retirement contributions to KWSP.
- SOCSO Number: Provides social security protection to employee through PERKESO.
It is crucial for businesses to obtain these numbers promptly after setting up in Malaysia to comply with statutory requirements and avoid any penalties or legal issues.
For further details or registration guidance, employers should refer to the respective statutory organization portals: LHDN, EPF, and PERKESO websites.
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