Every employer is required to prepare ad submit a return each year (Form E) to the Director General not later than 31 march in the year immediately following the relevant year containing;
a. Number of employees
b. Number of employees subject to schedular tax deductions scheme.
c. Number of new employees employed.
d. Number of employees resigned.
e. Number of employees resigned and left Malaysia.
f. Such other details as may be required by the Director General.
Every employer shall for each year prepare and render to his employees a statement of remuneration (Form EA/EC) of that employee by end of February in the year immediately following the relevant year containing;-
a. relevant particular of the employee.
b. full amount of gross employement income.
c. pension,annuity or periodical payments.
d. total amount of taxdeductions made on employement income.
e. compulsory contribution to EPF or any other approved fund or scheme.
f. details of payment of arrears for prior years employement income.
g. exempt allowances perquisitions, gifts and benefits.
h. such other particulars as may be required by the Director General.
No comments:
Post a Comment