ePCB

“e-PCB Malaysia” refers to the online system provided by the Inland Revenue Board of Malaysia (LHDN or HASiL) for employers to manage and remit their employees’ Monthly Tax Deductions (MTD), known as Potongan Cukai Bulanan (PCB).

Important Update: Transition to e-PCB Plus

As of early 2025, LHDN has been transitioning from the previous separate systems (e-PCB, e-CP39, and e-Data PCB) to a new, integrated platform called e-PCB Plus. This new system is accessible through the MyTax Portal.

What is e-PCB Plus?

e-PCB Plus aims to simplify and streamline the entire PCB process for employers by consolidating all related services into a single, comprehensive platform. This includes:

• Monthly PCB computations: Calculating the correct PCB amount for each employee.
• Online PCB payment data submission: Submitting the details of the PCB deductions.
• Employee information and PCB/CP38 payments storage: Maintaining records of employee data and past payments.
• Unified Platform: Integrates the functionalities of the previous e-PCB, e-CP39, and e-Data PCB systems.

Breakdown of the Previous Systems (and their functions now integrated into e-PCB Plus):

• e-PCB System: Primarily for employers who do not have a computerized payroll system. It allowed for manual calculation, storage of employee information, and online submission/payment.
• e-CP39 System: Used for online payments and PCB data submission, often by registered users who might not have a full computerized payroll system. It’s suitable for one-time or infrequent submissions.
• e-Data PCB System: Designed for companies using computerized payroll systems. It allowed employers to upload CP39 text files (generated by payroll software) online, facilitating bulk submissions and ensuring data format compliance.

Key things for employers to know about e-PCB Plus:

• MyTax Portal is the Gateway: All PCB-related activities, including e-PCB Plus, are now accessed through the MyTax Portal (https://mytax.hasil.gov.my/).
• Registration of Roles: Employers need to register specific roles within MyTax for individuals responsible for PCB management, such as Employer, Employer Representative, and PCB Administrator.
• Accurate Employee Data: It’s crucial to ensure that employee details like names, Tax Identification Numbers (TINs), and identity numbers (IC/passport) are accurate and up-to-date in your payroll system, as incomplete data can lead to rejections.
• Submission and Payment:
  • Submission: For employers with payroll software, you typically generate a .txt file (or sometimes a .zip file) from your payroll system and upload it to the e-PCB Plus system via the “e-Data PCB” function within e-PCB Plus. For employers without payroll software, you can directly input data into the e-PCB Plus interface (similar to the old e-PCB functionality).
  • Payment: Payments can be made online through FPX (Financial Process Exchange) via participating banks within the MyTax portal after submission, or through various internet banking services, bank counters, and even POS Malaysia.
• Deadlines: PCB payments and data submissions must be made by the 15th of the following month. For example, PCB for May salaries must be paid and submitted by June 15th.
• Penalties: Failure to register, deduct, or remit PCB correctly and on time can result in penalties and fines from LHDN.

How to use e-PCB Plus:

Generally, the steps involve:

1. Login to MyTax Portal: Go to https://mytax.hasil.gov.my/ and log in with your credentials.
2. Change Role (if necessary): Ensure you are in the “Employer” role (or Employer Representative/PCB Administrator, depending on your assigned roles).
3. Navigate to e-PCB Plus: Go to “ezHasil Services” -> “e-PCB Plus” -> “e-PCB Plus”.
4. Manage Employees: Add or update employee information, including their TINs.
5. Submit PCB Data:
   • For payroll software users: Use the “e-Data PCB” function within e-PCB Plus to upload your .txt file generated by your payroll system.
   • For manual input: Use the e-PCB function to calculate and enter individual employee PCB details.
6. Confirm Submission: Review the data and confirm the submission.
7. Make Payment: Proceed to make the payment online via FPX or other approved methods.
8. Download Receipt: Download and keep the payment receipt for your records.

It is highly recommended for employers to familiarize themselves with the e-PCB Plus system and its functionalities on the LHDN MyTax Portal. LHDN provides user manuals and resources to guide employers through the process. Many payroll software providers in Malaysia have also updated their systems to be compatible with e-PCB Plus, simplifying the data generation for submission.