Payroll - Malaysia
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      What is CP38, difference between CP38 & CP39, where to upload on the statutory portal? (MY)

      Understanding the Difference Between CP38 and CP39 for Payroll Submissions

      Difference Between CP38 and CP39


      CP38:

      • Focuses on specific employees who are instructed by LHDN to pay additional taxes through salary deductions. 
      • Only applies to employees identified by LHDN.
      • Payments align with the specific directive and are submitted along with the CP39 or separately.

      CP39:

      • A form used by employers to remit the total monthly PCB/MTD (Monthly Tax Deduction) collected from all employees. It is a summary report for standard monthly tax contributions.
      • Applies to all employees subject to monthly PCB/MTD.
      • Covers regular PCB/MTD contributions and serves as a standard submission form.

       

      Things to note:
      While you run a payroll cycle in BrioHR, we have deduction pay item for CP38. If the CP38 pay item is included in the payroll, this amount will include in the LHDN PCB text file.

      Where to Upload CP38 on the Statutory Portal?

      Employers are required to upload CP38 and CP39 details on the e-CP39 portal (part of LHDN's online services):

      1. Log in to e-PCB/e-Data PCB or MyTax portal.
      2. Navigate to the CP39 or CP38 submission sections:
        • CP39: Submit the standard MTD details for all employees.
        • CP38: Submit specific CP38 deductions under the designated section or file.
      3. File Upload:
        • Ensure that CP38-specific deductions are uploaded in the format prescribed by LHDN.
      4. Payment:
        • Process payments via FPX or other accepted payment methods after submission.



      For further assistance, refer to LHDN's official guides or contact their support services.