Doing this in Cloudby?
This is the rules reference. For how it works in the software, see Statutory filings in the reference, or the how-to File annual and statutory forms.
This is the rules reference. For how it works in the software, see Statutory filings in the reference, or the how-to File annual and statutory forms.
Two clocks run in payroll: a monthly one for remitting each deduction, and an annual one for the year-end returns. Miss either and penalties follow. This is the calendar in one place.
Monthly (by the 15th of the following month)
| Deduction | Paid to | Return / file |
|---|---|---|
| EPF | KWSP | Form A / e-Caruman |
| SOCSO + EIS + SKBBK | PERKESO | Combined contribution return (upload) |
| PCB (MTD) | LHDN | CP39 |
All three fall due on the 15th of the month after the payroll month. Cloudby generates each file from the run: Statutory Forms.
Annual (year of assessment)
| Form | What it is | Due |
|---|---|---|
| EA (C.P.8A) | Per-employee statement of pay and deductions | Give to employees by end of February |
| Form E + CP8D | Employer return plus the employee listing, to LHDN | 31 March (e-Filing grace to end April) |
| CP58 | Statement of incentives paid to agents / dealers | 31 March |
Cloudby produces the annual set from the year’s runs, with a review-and-lock workflow, in Statutory filings.
Good practice
- Reconcile each month before you remit, so the annual EA and Form E add up without surprises.
- Keep employee particulars (TP3 for mid-year joiners, marital and dependant details) current, since they drive PCB.
- Lock a filing once submitted; if figures change later, issue a corrected filing that supersedes it.
Always confirm the current figures. Rates, wage ceilings and dates change from time to time. This page reflects the position as of mid-2026; verify the current schedule with each agency (KWSP, PERKESO, LHDN) before you rely on a number.
Related
- Reference: Statutory filings and Statutory Forms
- How-To: File annual and statutory forms
- Reference: Statutory payroll overview