CP22 CP22A Malaysia forms have almost identical names but completely different purposes, and mixing them up is one of the most common compliance mistakes new employers make. Here’s a clear breakdown of when each one is required.
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CP22: New Employee Notification
Form CP22 must be filed by an employer within 30 days of hiring a new employee who is liable to tax. Its purpose is to notify LHDN that a new taxpayer has joined the workforce so they can be registered in the tax system.
Failing to file CP22 within the required timeframe can result in a compound under the Income Tax Act 1967.
CP22A: Cessation of Employment
Form CP22A, on the other hand, must be filed at least 30 days before an employee resigns, retires, or leaves Malaysia permanently. This gives LHDN time to conduct a final tax assessment before the employee’s departure.
Critically, the employer is also required to withhold any money payable to the employee — including final salary and any other payments — until LHDN issues clearance, to ensure there’s no outstanding tax liability left unpaid.
Quick Comparison
- CP22 — for NEW employees, filed within 30 days of starting work.
- CP22A — for DEPARTING employees, filed at least 30 days BEFORE their last working day.
What Happens If You Don't File
Beyond the compound itself, getting CP22 CP22A Malaysia filings wrong can leave employers jointly liable for an employee’s unpaid tax — something many businesses don’t realise until LHDN comes asking.
The Simplest Way to Stay on Top of This
Build a standard checklist for every new hire and every departure, so filing CP22 and CP22A becomes routine rather than an afterthought. If your business has frequent staff turnover and this is hard to track consistently (on top of getting net salary and statutory deductions right for each new hire), our team can manage the filings for you.
Key Deadlines
| Form CP22 | Within 30 days of hiring a new employee liable to tax |
| Form CP22A | At least 30 days before the employee resigns, retires, or leaves Malaysia |
Official references
Rules, rates and deadlines change. Always confirm against the agency before you file.
How to File CP22/CP22A
CP22/CP22A can be filed online through the LHDN MyTax portal, or manually by submitting the physical form to the LHDN branch that manages your company’s tax file. Include a copy of the employee’s IC, their start/end dates of employment, and their monthly gross salary as supporting documents.
The Actual Penalty For Not Filing
Under the Income Tax Act 1967, failing to file CP22 or CP22A within the required timeframe can result in a fine of RM200 to RM20,000, and/or imprisonment of up to 6 months — depending on the court or LHDN’s decision. This is not just a minor administrative slap on the wrist, as many assume.
Frequently Asked Questions
What is the difference between CP22 and CP22A?
When must an employer file CP22?
Why does an employer need to withhold an employee final salary?
What happens if an employer does not file CP22 or CP22A?
How can employers avoid missing CP22 or CP22A deadlines?
How can employers file CP22 or CP22A online?
What is the actual penalty for not filing CP22/CP22A?
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