How To Make e-PCB PLUS Submission & Payment (Step-By-Step Guide)

The e-PCB PLUS system is Malaysia’s digital platform for employers to submit and manage their PCB (Potongan Cukai Bulanan) or Monthly Tax Deduction (MTD) payments to LHDN (Lembaga Hasil Dalam Negeri Malaysia). 

PCB is a mandatory employee salary deduction to ensure timely income tax payments throughout the year. Traditionally, employers had to submit PCB payments manually, which was time-consuming and prone to errors. To streamline the process, LHDN has introduced e-PCB, an online system allowing employers to calculate, submit, and manage PCB payments more efficiently. 

The first phase of the e-PCB Plus transition plan began on 24 September 2024 and is now operating in full force for 2025 and onwards. This enhanced e-PCB PLUS system further improves the user experience by integrating automation, real-time validation, and compliance features to ensure accurate tax deductions. 

How To Use This e-PCB PLUS Guide

This guide provides a step-by-step walkthrough on how to make e-PCB PLUS submissions and payments for: 

1. e-PCB
2. e-Data PCB
3. e-CP39

To Setup the Employer Role

1. Login to Mytax Portal (As Employer）
2. Under Role Selection, select Employer 
3. Select your company name

4. Under ezHasil Services, select e-PCB Plus

5. After entering the page, select Services -> e-PCB/ e-DATA PCB/ e-CP39 (whichever is relevant)

To Submit e-PCB 

  

1. Select Employee Group
2. Choose the Year and Month
3. Click Save

4. Click Add employee

1. Select the employee you would like to add ✅
2. Then click Add

1. To calculate PCB, select Calculate PCB

1. Click Calculate

1. Fill in the current month’s salary, allowance, and commission, then click Calculate & Save. The PCB amount will automatically be calculated

1. Once PCB amount is shown, print to download the PCB calculation results

1. Complete the administrator information 
2. Select Next
3. Select Confirmation

To Submit e-Data PCB

1. Upload file either .zip or .txt  

2. If the result is PASS, you may check under Action and choose Confirmation

To Submit e-CP39

1. Select Employee Group
2. Select Year and Month
3. Click Save

1. Click Add employee

1. Select the employee you would like to add ✅
2. Then click Add

1. Select Calculate PCB or fill in the PCB amount manually

1. Complete the administrator information 
2. Select Next
3. Select Confirmation

What Is The TO-DO-LIST Feature For? 

Submissions that are incomplete or unsubmitted will show as “Draft” under TO-DO-LIST. 

Employers can complete the form and submit a later date or time. 

Once a submission is completed, the status will show as “Confirmation”

To Make Payments on e-PCB PLUS

1. After confirmation, you need to complete the payment information.
2. For payment method, select FPX
3. Click Next

4. Select “Yes” to acknowledge that you agree with the PCB payment method and there are no further amendments to the PCB calculation. 

5. Review the payment information and select FPX to proceed with payment. 

1. Fill in your email address
2. Choose the bank account type and bank you would like to pay with.
3. Click Proceed for payment

Employers, Pay Attention To This 

Employers using the e-PCB, e-Data PCB, and e-CP39 services need to submit their current and previous Monthly Tax Deduction (MTD) data and payments by January 15, 2025.

For a hassle-free process, ensure that: 

1. The following details are complete and accurate for all employees

• Name as stated in the identity card or passport
• Identity card or passport number
• Tax Identification Number (TIN); and
• Amount of PCB and/or CP38

2. The employee responsible for calculating and paying PCB is already registered as PCB Administrator on MyTax Portal. 

Do also note that:

1. The existing e-PCB system is running as usual until official notice of closure.
2. However, the existing system will only allow employers to view past PCB information or records moving forward.

We encourage Malaysian businesses that have yet to register for the e-PCB PLUS system to do so promptly and upload all relevant information to ensure compliance with tax regulations while minimizing administrative burdens.

Let us help you transition smoothly to e-PCB PLUS — book your consultation today.