Borang CP39: Essential Employer Tax Deduction Form
By LHDN Payroll Architect1 min read • 134 wordsLast Updated: June 2026
Borang CP39 is the official statement or schedule of monthly PCB deductions required from employers. Every company paying salaries to tax-eligible employees must fill up and submit this document to LHDN to record exactly how much tax has been withheld from each individual worker.
Please Note: This calculator provides an estimate only and is not an official LHDN ( Hasil ), KWSP or PERKESO statutory submission tool. Actual PCB, EPF, SOCSO and EIS amounts may vary depending on employee status, residency, tax relief eligibility, rebates (e.g. spouse/children declarations), TP1/TP3 information, prior employment records within the year, and official updates. Please verify calculation figures against official LHDN portal, KWSP booklets, PERKESO schedules, or consult with a certified payroll/tax compliance specialist.
Employer Responsibilities for CP39
In accordance to LHDN statutory rules, employers must formulate and hand in CP39 forms monthly. The submission lists full employee details: complete names, IC numbers, LHDN income tax numbers, and exact deducted PCB amounts. Submissions are processed digitally via the e-CP39 portal or upload of integrated text documents from payroll software.
Deadlines and Fines for CP39
The legal deadline to submit the CP39 and pay the corresponding PCB is the 15th of the following calendar month (e.g., January's PCB must be remitted by February 15th). Missing this deadline triggers prompt interest/late-payment penalties against the company.
Frequently Asked Questions (FAQs)
If no employees in your company meet the taxable income threshold, you do not need to submit the CP39 form for that month.
Related Calculators & Worksheets
Verified Official Government Sources
We encourage you to audit and verify your tax/salary breakdowns against the latest official Malaysian government directives and statutory booklets:
LHDN / HASiL (Inland Revenue Board)
Official agency governing personal income tax e-Filing, CP39, and PCB computerized policies.
KWSP / EPF (Employees Provident Fund)
Mandatory retirement savings schema, interest rates, and Form 17A contribution policies.
PERKESO / SOCSO (Social Security)
Disability schemas, table schedules, and standard employer/employee Category 1/2 rates.
PERKESO EIS / SIP (Employment Insurance)
Job loss safety plans, application process, and 0.2% rate policies.
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