How Often Should EPF, SOCSO, and PCB Be Submitted in Malaysia?

Managing payroll in Malaysia requires employers to comply with several statutory contributions, mainly EPF (KWSP), SOCSO (PERKESO), and PCB (LHDN tax deduction). One of the most common questions among business owners and HR teams is: How often do you need to submit these contributions?

In this article, we explain the submission frequency, deadlines, and key compliance points you need to follow.

1. EPF (Employees Provident Fund) Submission Frequency

EPF is a mandatory retirement savings scheme for employees in Malaysia.

Submission Frequency:

• • Monthly submission

Deadline:

• • On or before the 15th of the following month

Example:

• • January salary → EPF must be submitted by 15 February

Important Notes:

• • Late payment triggers dividends and penalties
  • Employers must ensure they pay both employee and employer contributions correctly
  • Employers submit contributions through the KWSP employer portal (i-Akaun)

2. SOCSO (PERKESO) & EIS Submission Frequency

SOCSO protects employees in cases of injury, disability, or workplace-related incidents. PERKESO also manages the Employment Insurance System (EIS).

Submission Frequency:

• • Monthly submission

Deadline:

• • On or before the 15th of the following month

Example:

• • January salary → SOCSO & EIS must be submitted by 15 February

Important Notes:

• • Employers usually submit SOCSO and EIS together
  • Employers must register employees within 30 days of employment
  • Late submission leads to interest charges or penalties

3. PCB (Potongan Cukai Bulanan / Monthly Tax Deduction)

PCB refers to Potongan Cukai Bulanan (monthly tax deduction) collected on behalf of LHDN.

Submission Frequency:

• • Monthly submission

Deadline:

• • On or before the 15th of the following month

Example:

• • January salary → PCB must be submitted by 15 February

Important Notes:

• • PCB depends on salary, bonuses, and allowances
  • Employers submit PCB via the e-PCB or MyTax portal
  • PCB helps employees avoid large tax payments at year-end

Why the 15th Matters So Much

In Malaysia, the 15th of every month is the key statutory deadline for payroll compliance.

Missing this deadline may result in:

• • Financial penalties
  • Interest charges
  • Legal action in severe cases
  • Employee dissatisfaction (especially for tax and EPF records)

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