Statutory deadlines and format for submission in Malaysia (for LHDN, SOCSO and EPF)

Statutory deadlines in Malaysia and the information necessary to submit to LHDN, SOCSO and EPF in Malaysia.

1. What is the statutory deadline in Malaysia?

The statutory deadline falls on every 15th of the month. 

2. Is there a standard file used to upload into Malaysian government’s website for employee and employer contribution? How do you make payment for the contribution?

AYP utilizes form generated from our payroll system, which is in txt file format. When we log into the respective government website on behalf of our clients, the txt file is uploaded and payment will be made.

3. Is employee registration number necessary for tax, SOCSO and EPF?

Yes, as this information is used for statutory submission. However, if the client chooses to submit company registration for EPF, SOCSO, EIS, and LHDN, then there will be no need for the info collection. 

For more information on registration for LHDN, SOCSO and EPF for a new entity, kindly visit the following websites:

LHDN: https://www.hasil.gov.my/en/company/tax-file-registration 

EPF: https://www.kwsp.gov.my/employer/register 

SOCSO & EIS: https://www.perkeso.gov.my/en/our-services/employer-employee/employer-registration.html