HR Guide: How e-CP39 Can Help Employers With PCB

1. What is e-CP39?

e-CP39 is a method for employers to send employees' Monthly Tax Deduction (PCB) data and pay online. This system is specifically used by the employer who did not have a computerised payroll system. E-CP39 can save time and simplify the calculation of MTD.

 

2. Who should use e-CP39?

Employers who do not have a computerised employment system who have previously submitted the CP39 form manually and made monthly tax deduction payments at the LHDNM payment centre counter or via post and courier.

 

3. What are the differences between e-CP39, e-PCB and e-Data PCB systems?

Here are the differences between the three systems:

• e-PCB is for employers who do not have a computerised payroll system. Employers need to register as users to enable employers to store employee information, calculate PCB, send employee PCB data and make payments online or at a bank counter.

• e-Data PCB is for employers who have a computerised payroll system. Employers need to register as users to check the format and upload CP39 text files online. This system helps employers send employee PCB data according to set specifications and make payments. Employers can make payments online or at a bank counter.

• e-CP39 is for employers who do not have a computerised payroll system. Employers have the option to log in as a registered or unregistered user. The calculation of PCB can be made through Jadual PCB, e-Jadual or Kalkulator PCB. Employers can make payments either online or at a bank counter.

 

4. Where can one make a payment via e-CP39?

Payment can be made at the bank counter using the CP39/PCB Account Number generated during data verification in the e-CP39 system.

1. Financial Process Exchange (FPX) on the LHDNM Official Portal (ezHASIL) through the e-CP39 system.

2. Internet banking: CIMB Bank Berhad, IBG, RENTAS, Telegraphic Transfer (TT), Cash Transfer

3. Bank Counter or Automated Teller Machine (ATM): CIMB Bank Berhad - Cash Only, IBG, RENTAS, Telegraphic Transfer (TT), Cash Transfer

4. Cheque deposit machine and cash deposit machine at CIMB bank branches only. Please ensure the PCB Account Number (14 digits) is written on the cheque's back before it's entered into the cheque deposit machine.

Use the following code for IBG / RENTAS / Telegraphic Transfer (TT) transactions:

• Interbank Giro (IBG) Code: 035
• RENTAS Code: CIBBMYKL
• Telegraphic Transfer (TT) Code: CIBBMYKL

 

5. Does the employer need to register first before using e-CP39?

Employers can use the e-CP39 system, either registered or unregistered. For registered users, they need to register a User ID and Password before logging in.

Never forget to do your taxes!

6. Does the employer need to calculate the PCB through the PCB calculator/schedule review in e-CP39?

Yes. Employers can use e-Schedule to determine the amount of employee's PCB or make calculations using Kalkulator PCB or refer to PCB Schedule.

 

7. Should one use a different form to make CP38 payment?

There is no need for that. The employer must set aside the amount of payment in the PCB and CP38 fields provided.

 

8. Will the employer receive an official receipt from the IRBM for the PCB payment if they use e-CP39?

LHDN will not issue an official receipt for the relevant payment. Employers can use the bank payment confirmation slip as proof of payment.

 

9. Can an employee make a relief claim through PCB/TP1 form?

The employee could make the claim if the employer calculated PCB using the PCB Calculator.

 

10. Can the same employer send PCB payment and CP39 forms more than once a month?

Yes. Employers can submit payment and employee data more than once, especially if they have many employees. Employers need to ensure only one payment instrument for each online data transmission.

 

11. If the officer in charge of operating the e-CP39 system resigns and the ID is no longer known, can another officer register a new e-CP39 using the same E number?

Yes. The same employer can register several times in the e-CP39 system. However, the data that the previous officer has filled in cannot be displayed because it uses a different ID.

 

12. How do you make PCB payment through the e-CP39 system if the employer/company does not have an internet banking facility?

Employers can still make the following payments via:

• CIMB Bank Berhad Bank Counter - Cash only
• CIMB Automated Teller Machine (ATM)
• Cheque deposit machine, and cash deposit machine at CIMB branches only.
• IBG, RENTAS, Telegraphic Transfer (TT), and Cash Transfer

*Please ensure that the PCB Account Number (14 digits) is written on the cheque's back before entering it into the cheque deposit machine.

Only online MTD submissions are accepted now.

13. Can employers who have used e-PCB or e-Data PCB switch to e-CP39?

Yes. However, employee records and payments in e-PCB or e-Data PCB that have been made will not be displayed on e-CP39.

 

14. Can the e-CP39 system keep employee data and payment records?

Yes, if the employer is a registered user of e-CP39.

 

15. Can PCB payments be made for employees who do not yet have an income tax reference number?

Yes. However, employers or employees are advised to register the income tax reference number via e-Daftar as soon as possible.

 

16. What are the advantages of registered e-CP39 users?

If the employer uses e-CP39 as a registered user, the system will keep a record of the employee list, including data transmission and payments made by the employer.

 

17. What is the limit on the number of employees that employers can include in the e-CP39 system?

There is no limit to the number of employees. However, employers are encouraged to use e-PCB if they have a large number of employees.

 

18. What account number needs to be entered if the PCB payment is made through the cheque deposit machine at CIMB Bank?

The account number that needs to be entered in the cheque deposit machine refers to the PCB/CP39 account number listed on the e-CP39 Verification Slip. The employer must write the account number on the back of the cheque before the deposit.

 

19. Does the employer need to make the data transmission and PCB payment via e-CP39 on the same date?

It is not necessary to make data transmission and PCB payment via e-CP39 on the same date. However, the employer must make the PCB payment on or before the 15th of each month.

 

If you need more info regarding e-CP39, you can contact the Revenue Care Line (HCL) at 03-8911 1000 or the Employer Unit at the nearest LHDNM Branch. User Guide Manual, available at https://ecp39.hasil.gov.my/.

 

Helpful links
e-CP39 website
LHDN's PCB Calculator

Source: LHDN

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