CP22 Malaysia: New Employee Notification to LHDN in 30 Days

CP22 Malaysia is the form an employer uses to tell the Inland Revenue Board of Malaysia (LHDN) about a new employee. This guide is for SME owners and new employers. It shows who must file, the 30-day deadline, how to submit, and what happens if you miss it.

Many small employers pay salary, EPF and SOCSO on time but forget this step. The key answer: report each new taxable employee within 30 days from the date the job starts, using e-CP22 on the MyTax portal. LHDN no longer accepts manual CP22 since 1 September 2024.

Key Takeaways

• CP22 is the notification of a new employee. It goes to LHDN, not to EPF or SOCSO.
• The deadline is within 30 days from the date employment starts.
• Submit online with e-CP22 on MyTax. Manual submission is not allowed from 1 September 2024.
• When an employee leaves, you use CP22A, not CP22. The notice goes in before the last day.
• Failing to comply with subsection 83(2) of the Income Tax Act 1967 without reasonable excuse can mean a fine of RM200 to RM20,000, jail up to 6 months, or both.

What Is CP22 and Who Must File It

An employer is a person or company that pays salary to staff. The Income Tax Act 1967 requires an employer to tell LHDN about new employees who are taxable or may be taxed. CP22 is the official form for this notice. It is called the "Notification of New Employee".

LHDN uses the notice to link the employee to the employer, so that monthly tax deductions and the yearly Form EA match the employee's tax record. The duty sits with the employer, not the employee. For a small company, the director or the person who handles payroll normally files it.

CP22 Deadline: The 30-Day Rule

LHDN says an employer must report the new employee within 30 days from the date the employment commences. Count from the first day of work, not from the offer letter date and not from the first payday.

Worked example: a new clerk starts on 15 January 2027. Thirty days after that is 14 February 2027. File the e-CP22 on or before that date. Doing it in the first week is safer, because payroll data is fresh and nothing is forgotten.

How to Submit e-CP22 on MyTax

From 1 September 2024, CP22 must be submitted online through e-CP22 on the MyTax portal. LHDN also publishes a user guide on its employer pages. The steps below are a general flow. Menus can change, so follow the latest LHDN guide.

• Make sure your company has an employer number (E number) with LHDN. The employer number is the base for all employer filings.
• Log in to MyTax with the employer account.
• Open the e-CP22 service and enter the new employee's details.
• Submit and keep a copy of the acknowledgement for your payroll file.

Tip: keep the employee's full name, identity or passport details and tax number ready before you start. The LHDN page we read does not list the exact data fields, so check the e-CP22 guide for the full list.

CP22, CP22A and CP21: Which Form When

CP22 is only one of several employer forms about people joining or leaving. Here is a quick view of what LHDN lists for employers.

The CP22A also has a money rule. If an employee leaves, dies, or goes abroad for more than 3 months without plans to return, LHDN says the employer must hold back payments to that person for 90 days, or until a tax clearance letter arrives. Worked example: if a staff member's last day is 31 March 2027, CP22A should reach LHDN not less than 30 days before, so on or before 1 March 2027. Note that CP22A is filed through e-SPC on MyTax.

Penalty for Not Filing CP22

LHDN states that failing to comply with subsection 83(2) of the Income Tax Act 1967 without reasonable excuse is an offence. On conviction, the fine is not less than RM200 and not more than RM20,000, or jail for up to 6 months, or both. The page also says an employer can be responsible for paying the tax of the employee, and that amount is a debt owed to the Government.

This does not mean every late filing ends in court. But it shows why a simple 30-day habit is worth building. Check with LHDN for how it treats late cases.

CP22 Checklist for New Employers

• Register your employer number with LHDN before the first hire starts.
• Collect the new hire's identity and tax details on day one.
• Set a reminder for day 25 after the start date.
• File e-CP22 on MyTax and save the acknowledgement.
• Link the CP22 step to your monthly payroll, PCB and yearly Form E routine.

Conclusion

CP22 is a short form with a firm deadline. Put it in your hiring checklist, and it will rarely cause trouble. To see how it fits with the rest of your employer duties, read our guides on monthly tax deductions (PCB) and Form E for employers. Also see why unpaid tax can reach directors in LHDN travel restriction for directors.

How Conzlab can help: Conzlab offers compliance consultancy and training that covers employer duties such as CP22, PCB and Form E, so your hiring and payroll steps are set up correctly. Contact Conzlab if you would like us to review your employer compliance routine.

Official Sources

• Inland Revenue Board of Malaysia (LHDN): Notification of New Employee
• LHDN: Employer Responsibilities

Last updated: 13 November 2026. This article is general information, not tax or legal advice. Rules can change, so check with the agency before you act.

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