{"id":9338,"date":"2026-01-06T14:42:52","date_gmt":"2026-01-06T06:42:52","guid":{"rendered":"https:\/\/adventus-consult.com\/artikel\/pemprosesan-gaji\/tugasan-penggajian-akhir-tahun\/"},"modified":"2026-01-06T16:09:18","modified_gmt":"2026-01-06T08:09:18","slug":"tugasan-penggajian-akhir-tahun","status":"publish","type":"page","link":"https:\/\/adventus-consult.com\/ms\/artikel\/pemprosesan-gaji\/tugasan-penggajian-akhir-tahun\/","title":{"rendered":"Tugasan Penggajian Akhir Tahun"},"content":{"rendered":"<style>.kb-row-layout-id9327_5b5b3a-f4 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id9327_5b5b3a-f4 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id9327_5b5b3a-f4 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id9327_5b5b3a-f4 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id9327_5b5b3a-f4 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id9327_5b5b3a-f4 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id9327_5b5b3a-f4 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column9327_128433-80 > .kt-inside-inner-col,.kadence-column9327_128433-80 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_128433-80 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_128433-80 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_128433-80 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_128433-80 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_128433-80{position:relative;}@media all and (max-width: 1024px){.kadence-column9327_128433-80 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_128433-80 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_128433-80\"><div class=\"kt-inside-inner-col\">\n<h1 class=\"wp-block-heading\">Tugasan HR &amp; Penggajian Akhir Tahun untuk Majikan Malaysia<\/h1>\n\n\n\n<h3 class=\"wp-block-heading\">Panduan Praktikal untuk Penyerahan Cukai Pendapatan &amp; Borang Utama LHDN<\/h3>\n\n\n<style>.kb-row-layout-id9327_971b40-bb > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id9327_971b40-bb > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id9327_971b40-bb > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id9327_971b40-bb > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id9327_971b40-bb > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id9327_971b40-bb > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id9327_971b40-bb alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column9327_32098d-0d > .kt-inside-inner-col{display:flex;}.kadence-column9327_32098d-0d > .kt-inside-inner-col,.kadence-column9327_32098d-0d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_32098d-0d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_32098d-0d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9327_32098d-0d > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column9327_32098d-0d{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_32098d-0d{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_32098d-0d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9327_32098d-0d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_32098d-0d{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column9327_32098d-0d{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_32098d-0d{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_32098d-0d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column9327_32098d-0d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column9327_32098d-0d{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_32098d-0d{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_32098d-0d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9327_32098d-0d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_32098d-0d\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Menjelang akhir tahun, majikan Malaysia mesti menyelesaikan beberapa <strong>obligasi berkanun HR dan gaji<\/strong> , terutamanya yang berkaitan dengan <strong>pelaporan cukai pendapatan pekerja<\/strong> kepada LHDN (Lembaga Hasil Dalam Negeri Malaysia).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kegagalan untuk menghantar maklumat yang tidak lengkap atau tarikh akhir yang tidak lengkap boleh menyebabkan penalti, risiko audit dan perbalahan yang tidak perlu dengan LHDN. Panduan ini menggariskan <strong>borang cukai pendapatan akhir tahun utama<\/strong> yang perlu diketahui oleh majikan, kegunaan setiap borang dan maklumat yang terkandung di dalamnya. <\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col{display:flex;}.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col,.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column9327_1abfd7-a5{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_1abfd7-a5{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_1abfd7-a5{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column9327_1abfd7-a5{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_1abfd7-a5{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column9327_1abfd7-a5{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_1abfd7-a5{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9327_1abfd7-a5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_1abfd7-a5\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/01\/year-end-payroll-checklist-1024x683.png\" alt=\"senarai semak gaji akhir tahun\" class=\"wp-image-9329\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/01\/year-end-payroll-checklist-1024x683.png 1024w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/01\/year-end-payroll-checklist-300x200.png 300w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/01\/year-end-payroll-checklist-768x512.png 768w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/01\/year-end-payroll-checklist.png 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\">1. Borang EA \u2013 Penyata Saraan Pekerja<\/h2>\n\n\n<style>.kadence-column9327_9bd96a-f0 > .kt-inside-inner-col,.kadence-column9327_9bd96a-f0 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_9bd96a-f0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_9bd96a-f0 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_9bd96a-f0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_9bd96a-f0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_9bd96a-f0{position:relative;}.kadence-column9327_9bd96a-f0, .kt-inside-inner-col > .kadence-column9327_9bd96a-f0:not(.specificity){margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9327_9bd96a-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_9bd96a-f0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_9bd96a-f0\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\"><strong>Apa itu<\/strong><br\/> <strong>Borang EA<\/strong> meringkaskan jumlah pendapatan pekerja bagi tahun tersebut dan dikeluarkan oleh majikan kepada setiap pekerja.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Siapa yang memerlukannya<\/strong><br\/> Semua pekerja, termasuk pengarah dan kakitangan kontrak yang dikenakan cukai di bawah pendapatan penggajian.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Maklumat penting disertakan<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Butiran pekerja (nama, Kad Pengenalan\/pasport, nombor cukai)<\/li>\n\n\n\n<li>Jumlah gaji, elaun, bonus, komisen<\/li>\n\n\n\n<li>Manfaat berbentuk barangan (BIK) dan perkuisit<\/li>\n\n\n\n<li>Caruman KWSP, SOCSO, EIS<\/li>\n\n\n\n<li>Potongan Cukai Bulanan (PCB) yang ditolak sepanjang tahun<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tarikh Akhir<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mesti diberikan kepada pekerja <strong>sebelum 28 Februari<\/strong> tahun berikutnya<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pekerja bergantung pada borang ini untuk melengkapkan <strong>penyata cukai pendapatan individu mereka (e-Filing)<\/strong> .<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">2. Borang E &amp; CP8D \u2013 Penyata Tahunan Majikan<\/h2>\n\n\n<style>.kadence-column9327_b6b884-2c > .kt-inside-inner-col,.kadence-column9327_b6b884-2c > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_b6b884-2c > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_b6b884-2c > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_b6b884-2c > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_b6b884-2c > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_b6b884-2c{position:relative;}.kadence-column9327_b6b884-2c, .kt-inside-inner-col > .kadence-column9327_b6b884-2c:not(.specificity){margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9327_b6b884-2c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_b6b884-2c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_b6b884-2c\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\">Borang E<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Apa itu<\/strong><br\/> <strong>Borang E<\/strong> ialah pengisytiharan tahunan majikan yang dikemukakan kepada LHDN, yang mengesahkan butiran syarikat dan bilangan pekerja.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Maklumat penting disertakan<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Butiran perniagaan majikan<\/li>\n\n\n\n<li>Jumlah pekerja<\/li>\n\n\n\n<li>Perisytiharan pematuhan<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tarikh Akhir<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>31 Mac<\/strong> (penyerahan manual)<\/li>\n\n\n\n<li><strong>15 Mei<\/strong> (e-Filing)<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n<style>.kadence-column9327_68bb11-c1 > .kt-inside-inner-col,.kadence-column9327_68bb11-c1 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_68bb11-c1 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_68bb11-c1 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_68bb11-c1 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_68bb11-c1 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_68bb11-c1{position:relative;}.kadence-column9327_68bb11-c1, .kt-inside-inner-col > .kadence-column9327_68bb11-c1:not(.specificity){margin-top:var(--global-kb-spacing-md, 2rem);margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9327_68bb11-c1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_68bb11-c1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_68bb11-c1\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\">Borang CP8D<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Apa itu<\/strong><br\/> <strong>CP8D<\/strong> ialah jadual terperinci yang dihantar bersama-sama dengan Borang E.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Maklumat penting disertakan<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Senarai semua pekerja<\/li>\n\n\n\n<li>Jumlah saraan yang dibayar kepada setiap pekerja<\/li>\n\n\n\n<li>PCB ditolak untuk tahun tersebut<\/li>\n\n\n\n<li>Caruman KWSP<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Secara keseluruhannya, <strong>Borang E + CP8D<\/strong> membolehkan LHDN menyelaraskan rekod majikan dengan pemfailan cukai pekerja.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">3. Borang CP58 \u2013 Pembayaran kepada Bukan Pekerja<\/h2>\n\n\n<style>.kadence-column9327_83aebd-9d > .kt-inside-inner-col,.kadence-column9327_83aebd-9d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_83aebd-9d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_83aebd-9d > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_83aebd-9d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_83aebd-9d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_83aebd-9d{position:relative;}.kadence-column9327_83aebd-9d, .kt-inside-inner-col > .kadence-column9327_83aebd-9d:not(.specificity){margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9327_83aebd-9d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_83aebd-9d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_83aebd-9d\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\"><strong>Apa itu<\/strong><br\/> <strong>Borang CP58<\/strong> melaporkan pembayaran yang dibuat kepada individu yang <strong>bukan pekerja<\/strong> , seperti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pekerja Bebas<\/li>\n\n\n\n<li>Perunding<\/li>\n\n\n\n<li>Jurulatih<\/li>\n\n\n\n<li>Ejen<\/li>\n\n\n\n<li>Pekerja sambilan atau kontrak (bukan dalam senarai gaji)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Maklumat penting disertakan<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Butiran penerima (nama, Kad Pengenalan, nombor cukai)<\/li>\n\n\n\n<li>Jenis perkhidmatan yang disediakan<\/li>\n\n\n\n<li>Jumlah keseluruhan yang dibayar sepanjang tahun<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tarikh Akhir<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mesti disediakan dan diberikan kepada penerima <strong>sebelum 31 Mac<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Borang ini membantu LHDN menjejaki pendapatan bercukai di luar pekerjaan formal.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">4. Borang PCB (II) \u2013 Ringkasan Potongan Cukai Bulanan<\/h2>\n\n\n<style>.kadence-column9327_87e59e-66 > .kt-inside-inner-col,.kadence-column9327_87e59e-66 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_87e59e-66 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_87e59e-66 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_87e59e-66 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_87e59e-66 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_87e59e-66{position:relative;}.kadence-column9327_87e59e-66, .kt-inside-inner-col > .kadence-column9327_87e59e-66:not(.specificity){margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9327_87e59e-66 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_87e59e-66 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_87e59e-66\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\"><strong>Apa itu<\/strong><br\/> <strong>Borang PCB (II)<\/strong> ialah ringkasan akhir tahun <strong>Potongan Cukai Bulanan (PCB)<\/strong> yang dibuat untuk setiap pekerja.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Maklumat penting disertakan<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Jumlah PCB yang ditolak sepanjang tahun<\/li>\n\n\n\n<li>Pelarasan yang dibuat (jika ada)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Maklumat ini hendaklah selaras dengan:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Borang EA<\/li>\n\n\n\n<li>Penyerahan CP8D<\/li>\n\n\n\n<li>Rekod pembayaran LHDN<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sebarang ketidakpadanan boleh mencetuskan pertanyaan atau audit LHDN.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">5. CP22, CP22A &amp; CP21 \u2013 Perubahan Status Pekerja<\/h2>\n\n\n<style>.kadence-column9327_7e264b-71 > .kt-inside-inner-col,.kadence-column9327_7e264b-71 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_7e264b-71 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_7e264b-71 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_7e264b-71 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_7e264b-71 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_7e264b-71{position:relative;}.kadence-column9327_7e264b-71, .kt-inside-inner-col > .kadence-column9327_7e264b-71:not(.specificity){margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9327_7e264b-71 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_7e264b-71 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_7e264b-71\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Borang-borang ini mesti dihantar <strong>apabila terdapat perubahan pada status pekerjaan pekerja<\/strong> , bukan semata-mata akhir tahun, tetapi sering disemak semasa audit akhir tahun.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column9327_003699-ba > .kt-inside-inner-col,.kadence-column9327_003699-ba > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_003699-ba > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_003699-ba > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_003699-ba > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_003699-ba > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_003699-ba{position:relative;}.kadence-column9327_003699-ba, .kt-inside-inner-col > .kadence-column9327_003699-ba:not(.specificity){margin-top:var(--global-kb-spacing-md, 2rem);margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9327_003699-ba > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_003699-ba > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_003699-ba\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\">CP22 \u2013 Pemberitahuan Pekerja Baharu<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dikemukakan semasa menggaji pekerja baharu<\/li>\n\n\n\n<li>Memberikan butiran pekerja dan tarikh mula bekerja<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n<style>.kadence-column9327_eb6dfc-c7 > .kt-inside-inner-col,.kadence-column9327_eb6dfc-c7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_eb6dfc-c7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_eb6dfc-c7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_eb6dfc-c7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_eb6dfc-c7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_eb6dfc-c7{position:relative;}.kadence-column9327_eb6dfc-c7, .kt-inside-inner-col > .kadence-column9327_eb6dfc-c7:not(.specificity){margin-top:var(--global-kb-spacing-md, 2rem);margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9327_eb6dfc-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_eb6dfc-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_eb6dfc-c7\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\">CP22A \u2013 Pemberhentian Pekerjaan (Malaysia)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dikemukakan apabila pekerja meletak jawatan, bersara atau diberhentikan kerja<\/li>\n\n\n\n<li>Majikan mesti menahan bayaran akhir sehingga pelepasan cukai disahkan<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n<style>.kadence-column9327_6f5fd6-71 > .kt-inside-inner-col,.kadence-column9327_6f5fd6-71 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_6f5fd6-71 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_6f5fd6-71 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_6f5fd6-71 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_6f5fd6-71 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_6f5fd6-71{position:relative;}.kadence-column9327_6f5fd6-71, .kt-inside-inner-col > .kadence-column9327_6f5fd6-71:not(.specificity){margin-top:var(--global-kb-spacing-md, 2rem);margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9327_6f5fd6-71 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_6f5fd6-71 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_6f5fd6-71\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading\">CP21 \u2013 Pekerja Meninggalkan Malaysia<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dikemukakan apabila pekerja meninggalkan Malaysia selama lebih daripada 3 bulan<\/li>\n\n\n\n<li>Majikan mesti menyimpan wang yang perlu dibayar kepada pekerja sehingga pelepasan cukai<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n<style>.kadence-column9327_2e7b41-53 > .kt-inside-inner-col,.kadence-column9327_2e7b41-53 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9327_2e7b41-53 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9327_2e7b41-53 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9327_2e7b41-53 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9327_2e7b41-53 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9327_2e7b41-53{position:relative;}.kadence-column9327_2e7b41-53, .kt-inside-inner-col > .kadence-column9327_2e7b41-53:not(.specificity){margin-top:var(--global-kb-spacing-md, 2rem);margin-left:var(--global-kb-spacing-md, 2rem);}@media all and (max-width: 1024px){.kadence-column9327_2e7b41-53 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9327_2e7b41-53 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9327_2e7b41-53\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Kegagalan untuk menghantar borang-borang ini dengan betul boleh mengakibatkan penalti dan liabiliti majikan.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Senarai Semak Penggajian Akhir Tahun untuk Majikan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sebelum menutup tahun gaji anda, pastikan bahawa:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Semua angka gaji telah dimuktamadkan dan diselaraskan<\/li>\n\n\n\n<li>Potongan PCB sepadan dengan rekod pembayaran LHDN<\/li>\n\n\n\n<li>Borang EA adalah tepat dan lengkap<\/li>\n\n\n\n<li>Butiran CP8D sejajar dengan rekod pekerja<\/li>\n\n\n\n<li>Borang CP58 disediakan untuk bukan pekerja<\/li>\n\n\n\n<li>Borang pergerakan pekerja (CP22\/CP22A\/CP21) adalah terkini<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Bergelut dengan Pematuhan Penggajian Akhir Tahun?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Adakah anda mendapati penyerahan gaji dan cukai akhir tahun membebankan \u2014 atau mendapati bahawa sistem gaji semasa anda tidak menyokong Borang EA, CP8D, penyelarasan PCB atau keperluan pelaporan berkanun dengan secukupnya?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ramai majikan Malaysia menghadapi cabaran bukan kerana kekurangan usaha, tetapi kerana penyelesaian penggajian mereka tidak direka untuk mengendalikan pematuhan tempatan dengan cekap.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/adventus-consult.com\/ms\/penyelesaian-kami\/penyelesaian-gaji-awan\/justlogin-penyelesaian-pengurusan-sumber-manusia-dan-pemprosesan-gaji\/justlogin-mematuhi-keperluan-syarat-pekerjaan-malaysia\/\" target=\"_blank\" rel=\"noopener\" title=\"JustLogin mematuhi keperluan syarat Pekerjaan Malaysia\">JustLogin HR &amp; Payroll<\/a><\/strong> dibina untuk menyokong keperluan berkanun Malaysia, membantu majikan menjana laporan gaji yang tepat, mengurus data berkaitan cukai dan mematuhi obligasi LHDN \u2014 tanpa penyelesaian manual.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tempah demo JustLogin HR &amp; Payroll<\/strong> untuk melihat bagaimana ia dapat memudahkan tugasan penggajian akhir tahun anda dan menyokong keperluan pematuhan anda dengan yakin.<\/p>\n<\/div><\/div>\n\n<\/div><\/div><style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box7555_e84efb-07{max-width:600px;}.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box7555_e84efb-07 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box7555_e84efb-07 .kt-blocks-info-box-link-wrap{border-top:2px solid #00d084;border-right:2px solid #00d084;border-bottom:2px solid 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penemuan percuma hari ini<\/h2><p class=\"kt-blocks-info-box-text\">Kami akan menyemak keperluan perniagaan anda serta apa yang pasukan anda selesa kendalikan, kemudian memberi cadangan yang paling sesuai untuk anda.<\/p><\/div><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tugasan HR &amp; Penggajian Akhir Tahun untuk Majikan Malaysia Panduan Praktikal untuk Penyerahan Cukai Pendapatan &amp; Borang Utama LHDN Menjelang akhir tahun, majikan Malaysia mesti menyelesaikan beberapa obligasi berkanun HR dan gaji , terutamanya yang berkaitan dengan pelaporan cukai pendapatan pekerja kepada LHDN (Lembaga Hasil Dalam Negeri Malaysia). Kegagalan untuk menghantar maklumat yang tidak lengkap&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":7620,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-9338","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Panduan praktikal untuk majikan Malaysia mengenai borang gaji akhir tahun dan cukai pendapatan termasuk 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