ePCB LHDN is an online system designed to help employers who do not have a computerised system to calculate and verify their employees’ monthly tax deduction (PCB). The Lembaga Hasil Dalam Negeri Malaysia (LHDNM), also known as the Inland Revenue Board of Malaysia (IRBM), provides the system and is free for all employers.
To use the ePCB LHDN system, employers must register as users and enter the necessary information about their employees, such as their salaries and other income. The system will then calculate the monthly tax deduction for each employee and provide a report that can be submitted to LHDN.
ePCB LHDN
ePCB System
The E-PCB system is an online platform for employers to calculate and submit monthly PCB (Potongan Cukai Bulanan) deductions for their employees. The system by LHDNM helps employers who do not have a computerised payroll system to store employee information, calculate PCB, and submit CP38 data and payments online.
Registration and E-Daftar
To use the E-PCB system, employers first need to register for an account on the IRBM website. The registration process is known as E-Daftar and can be completed online. Employers will need to provide their business registration number, company name, and other relevant information during the registration process.
E-Data PCB
The E-Data PCB system is a subsection of the E-PCB system that allows employers to upload CP39 data in a text file format. The system is designed to help employers ensure that their data meets the required specifications before submitting it online. Employers will need to register for an account on the IRBM website before they can use the E-Data PCB system.
E-Jadual PCB
The E-Jadual PCB system is another subsection of the E-PCB system that allows employers to calculate PCB deductions for their employees based on their salary and other relevant information. The system is designed to help employers ensure that their calculations are accurate and in compliance with IRBM regulations. Employers can use the E-Jadual PCB system online by logging into their E-PCB account on the IRBM website.
Monthly Tax Deductions (MTD)
Monthly Tax Deductions (MTD) is a mechanism where employers deduct the employee’s salary on a monthly basis for the purpose of paying the employee’s income tax. In Malaysia, employers are required to submit the Monthly Tax Deduction (MTD) data and make payment online through the e-CP39 system.
Calculating MTD with CP39
The e-CP39 is an online system that enables employers to submit their employees’ Monthly Tax Deduction (MTD) data and make payments online. The amount of Monthly Tax Deduction based on Computerised Calculation is determined in accordance with the following formula:
Monthly Tax Deduction for the current month = [(P – M) R + B] – (Z + X) n + 1
Net Monthly Tax Deduction = Monthly Tax Deduction for the current month – zakat for the current month
Where P = [∑(Y – K*) + (Y – K*)] + (Y – K*) + (Y – K*) + (Y – K*)
M = Monthly tax relief
R = Tax rate
B = Monthly tax relief for the current month
Z = Zakat payment
X = Other tax deductions
n = Number of months in the current tax year
Understanding CP38
CP38 is a form that is used to notify employers of the amount of Monthly Tax Deduction (MTD) to be deducted from their employees’ salaries. Employers are required to submit this form to the Inland Revenue Board of Malaysia (IRBM) for approval before they can start deducting MTD from their employees’ salaries.
Potongan Cukai Bulanan
Potongan Cukai Bulanan (PCB) is a system that is used to calculate the amount of tax that needs to be deducted from an employee’s salary on a monthly basis. The PCB amount is based on the employee’s taxable income, which is calculated by deducting the employee’s tax relief and other deductions from their gross income.
Payment Methods
FPX and IBG
Employers can make payments for their PCB through two methods: FPX and IBG. FPX (Financial Process Exchange) is a secure online payment gateway that allows employers to pay their PCB through selected banks in Malaysia. This method is more economical, simple, and fast compared to traditional payment methods such as cheques.
FPX payment can be made through internet banking, mobile banking, over-the-counter, or ATM. Employers can also use the Interbank GIRO (IBG) payment method to pay their PCB. IBG is a payment system that allows employers to transfer funds from their account to the Inland Revenue Board Malaysia (IRBM) account. This method is also secure and fast.
Internet Banking
Employers can also make payments for their PCB through internet banking. This method is convenient for employers who have an internet banking account with a bank in Malaysia. Employers can log in to their internet banking account and transfer the funds to the IRBM account. Internet banking is a secure and fast method of payment.
Employers can also use this method to check their PCB payment history and other related information.
Support and Resources
Hasil Care Line (HCL)
The Inland Revenue Board of Malaysia provides a dedicated support line for employers and taxpayers who require assistance with the e-PCB system. The Hasil Care Line (HCL) is available from Monday to Friday, between 9:00 am and 5:00 pm, except on public holidays. Taxpayers can contact the HCL by phone, email or fax to seek assistance on various matters related to tax, including e-PCB.
MyTax
MyTax is an online portal that allows taxpayers to access and manage their tax affairs, including e-PCB. Taxpayers can use MyTax to submit their tax returns, make payments, view tax statements, and communicate with the Inland Revenue Board of Malaysia.
MyTax is accessible 24 hours a day, seven days a week, and is a convenient way for taxpayers to manage their tax affairs from the comfort of their own home or office.
Panduan Pengguna
Panduan Pengguna is a user guide for the e-PCB system that is available on the Inland Revenue Board of Malaysia’s website. The guide provides step-by-step instructions on how to use the e-PCB system, including how to register as a user, how to store employee information, how to calculate monthly PCB deductions, and how to submit PCB/CP38 payments. The guide also includes screenshots and examples to help users understand the system better.