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What Is The Difference Between CP22 and CP22A?


CP22 is a form that all employers must submit to the LHDN to report their newly hired employees.

CP22A, on the other hand, is another form submitted by employers to notify the LHDN of termination of employment, retirement, or permanent migration overseas.
Both CP22 and CP22A must be submitted to the nearest LHDN office within 30 days of the employee joining/leaving the company.
What is the CP22 form?
CP22 is a state report issued by the LHDN. CP 22 is a form used to report new employees. It is the employer's responsibility to report new hires to the LHDN within 30 days of the new employee's start date. Failure to comply may result in a fine of RM200.00 to RM2,000.00 or 6 months imprisonment.
What is the CP22A form?

Unlike CP22, CP22A form is an employment termination form. CP22A is required when an employee has been terminated, retired, left the district permanently, or is subject to MTD and the employer has not made any deductions.  It is the employer's responsibility to notify LHDN that their current employee will no longer be working for them. Form CP22A must be filed within 30 days of the affected employee's departure from the company. The employer must also withhold all amounts payable to the company until it receives a release notice from the assessment office.


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