{"id":11671,"date":"2023-04-17T15:05:20","date_gmt":"2023-04-17T05:05:20","guid":{"rendered":"https:\/\/employmenthero.com\/my\/blog\/termination-service-tax-clearance\/"},"modified":"2025-10-03T02:00:07","modified_gmt":"2025-10-03T02:00:07","slug":"termination-service-tax-clearance","status":"publish","type":"post","link":"https:\/\/employmenthero.com\/my\/blog\/termination-service-tax-clearance\/","title":{"rendered":"Termination of Service: Tax Clearance in Malaysia"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull blog-template-header has-neutral-100-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--16)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" class=\"blog-template-breadcrumb wp-block-employmentherocom2025-breadcrumb-block\"><nav role=\"navigation\" 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<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-5 wp-block-group-is-layout-constrained\"><h1 class=\"blog-template-title wp-block-post-title\">Termination of Service: Tax Clearance in Malaysia<\/h1><\/div>\n\n\n\n<p class=\"blog-template-sub-title\" style=\"padding-top:var(--wp--preset--spacing--9);padding-bottom:var(--wp--preset--spacing--9);line-height:1.5\">\n    Find out what your employer obligations are with regards to reporting under the Malaysian Income Tax Act (1967).\n<\/p>\n\n\n\n<div class=\"wp-block-group blog-template-meta-row is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\">\n<p class=\"has-text-align-center has-sm-font-size\" style=\"border-left-style:none;border-left-width:0px;padding-left:0\">Published<\/p>\n\n\n<div class=\"wp-block-post-date has-sm-font-size\"><time datetime=\"2023-04-17T15:05:20+00:00\">Apr 17, 2023<\/time><\/div>\n\n\n<p class=\"has-text-align-center has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\">Updated<\/p>\n\n\n<div class=\"wp-block-post-date__modified-date wp-block-post-date has-sm-font-size\"><time datetime=\"2025-10-03T02:00:07+00:00\">Oct 3, 2025<\/time><\/div>\n\n\n<p class=\"has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\">7 mins read<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull blog-image-container has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-large is-resized blog-template-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"676\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Termination-of-Service-Tax-Clearance-1024x676.png\" alt=\"\" class=\"wp-image-11673\" style=\"object-fit:cover;width:864px;height:561px\" srcset=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Termination-of-Service-Tax-Clearance-1024x676.png 1024w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Termination-of-Service-Tax-Clearance-300x198.png 300w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Termination-of-Service-Tax-Clearance-768x507.png 768w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Termination-of-Service-Tax-Clearance-576x380.png 576w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Termination-of-Service-Tax-Clearance-440x290.png 440w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Termination-of-Service-Tax-Clearance.png 1152w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-14 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-13 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-12 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" id=\"content-wrapper\">\n<div class=\"content-single-table-content\"><\/div>\n\n\n\n<div class=\"wp-block-group content_single content_single--blog content-single-content-wysiwyg wysiwyg content-wrapper has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-bottom:var(--wp--preset--spacing--4)\">\n<p class=\"legal\"><i data-stringify-type=\"italic\">The information in this article is current as at 17th April 2023 and has been prepared by 91爆料 Pty Ltd (ABN 11 160 047 709) and its related bodies corporate (<\/i><b data-stringify-type=\"bold\"><i data-stringify-type=\"italic\">91爆料<\/i><\/b><i data-stringify-type=\"italic\">). The views expressed in this article are general information only, are provided in good faith to assist employers and their employees, and should not be relied on as professional employment or legal advice. Any reference to government policies, regulations, or guidance is for informational purposes only and should not be considered official government advice. The information is based on data supplied by third parties. While such data is believed to be accurate, it has not been independently verified and no warranties are given that it is complete, accurate, up to date or fit for the purpose for which it is required. 91爆料 does not accept responsibility for any inaccuracy in such data and is not liable for any loss or damages arising directly or indirectly as a result of reliance on, use of or inability to use any information provided in this article. You should undertake your own research and seek professional advice before making any decisions or relying on the information in this article.<\/i><\/p>\n<hr\/>\n<h2 id=\"tax-clearance-letter\">Tax clearance letter<\/h2>\nAs outlined by the <a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/Act_53.pdf\" rel=\"noopener\" target=\"_blank\">Income Tax Act 1967<\/a>, employers are responsible for reporting an employee\u2019s retirement, death, departure from Malaysia (for more than 3 months), or cessation of employment to the Inland Revenue Board (IRBM\/LHDN).\n\nThe tax clearance letter, also known as <em>Surat Penyelesaian Cukai <\/em>(SPC), is a letter that notifies the employer of a retiring, resigning, or deceased employee&#8217;s tax liability. This allows employers to make the necessary calculations and complete the final payment of salary, gratuity or compensation to the relevant employee.\n\nIt applies to both Malaysians and expatriates or foreign employees.\n<h2 id=\"employer-responsibilities\">Employer responsibilities<\/h2>\nEmployers are required to notify LHDN and apply for the SPC in the following circumstances:\n<ul>\n<li aria-level=\"1\">No later than <strong>30 days before<\/strong> the expiration of the employee&#8217;s work contract; date of resignation or termination of employment; or the date of the employee&#8217;s departure from Malaysia.<\/li>\n<li aria-level=\"1\">In the case of death, <strong>within 30 days<\/strong> after the death.<\/li>\n<\/ul>\nEmployers are required to retain any money that is due to be paid to the employee, <strong>for 90 days after <\/strong>the LHDN has confirmed that they have been notified and received the relevant form.\n\nOnce the tax clearance letter or SPC is issued by the LHDN, employers are then required to comply with it and release the money withheld to the employee.\n\nEmployers do not need to provide notice of an employee\u2019s cessation of employment under the following circumstances:\n<ul>\n<li aria-level=\"1\">The employee&#8217;s income is subject to <a href=\"https:\/\/employmenthero.com\/my\/blog\/statutory-contributions-deductions\/\">monthly tax deductions<\/a> (MTD), and the deduction has been made by the employer;<\/li>\n<li aria-level=\"1\">The employee&#8217;s monthly income is below the minimum amount subject to the MTD; and<\/li>\n<li aria-level=\"1\">The former employee is to be employed somewhere else in Malaysia.<\/li>\n<\/ul>\nEmployers will be liable to a fine of RM200 to RM20,000 or imprisonment for a term not exceeding 6 months or both, for failure to comply with these responsibilities without any reasonable excuse.\n\nEmployers will also be liable to pay the full amount of tax due from the employee. The amount shall be a debt due to the Malaysian government, and may be recovered by way of civil proceedings.\n\nEmployers do not need to submit any forms to Employees Provident Fund (EPF) or Social Security Organization (SOCSO) in the case of an employee ceasing employment.\n<h2 id=\"spc-application-process\">SPC application process<\/h2>\nEmployers can apply for the SPC in two ways:\n<ol>\n<li aria-level=\"1\">Make the SPC application online via <a href=\"https:\/\/ez.hasil.gov.my\/CI\/info_Anon.aspx?from=08\" rel=\"noopener\" target=\"_blank\">e-SPC on ezHASiL<\/a>; or<\/li>\n<li aria-level=\"1\">Make the application manually by submitting the relevant form at an LHDN branch that handles the employee&#8217;s income tax file.<\/li>\n<\/ol>\nThere are three different types of forms to be submitted\u2014employers will have to submit the applicable one to LHDN as follows:\n<table>\n<tbody>\n<tr>\n<td><strong>Form<\/strong><\/td>\n<td><strong>Purpose<\/strong><\/td>\n<td><strong>Download link<\/strong><\/td>\n<\/tr>\n<tr>\n<td>CP21<\/td>\n<td>For employers in the private and government sector: to inform LHDN of any employees who will be leaving Malaysia (for more than 3 months or permanently)<\/td>\n<td><a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfborang\/CP21_Pin.1_2021.pdf\" rel=\"noopener\" target=\"_blank\">Click here<\/a><\/td>\n<\/tr>\n<tr>\n<td>CP22A<\/td>\n<td>For private sector employers: to inform LHDN of any employee\u2019s cessation, retirement or death<\/td>\n<td><a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfborang\/CP22A_Pin.1_2021.pdf\" rel=\"noopener\" target=\"_blank\">Click here<\/a><\/td>\n<\/tr>\n<tr>\n<td>CP22B<\/td>\n<td>For government sector employers: to inform LHDN of any employee\u2019s cessation, retirement or death<\/td>\n<td><a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfborang\/CP22B_Pin.1_2021.pdf\" rel=\"noopener\" target=\"_blank\">Click here<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"employee-responsibilities\">Employee responsibilities<\/h2>\n<a href=\"https:\/\/employmenthero.com\/my\/blog\/retirement-system\/\">Employees who are retiring<\/a>, leaving the country, or ceasing employment must ensure that all their income tax forms for the prior years are complete and accurate.\n\nEmployees who fulfil the criteria of \u2018Monthly Tax Deductions as Final Tax\u2019 may elect to not furnish a tax return to the LHDN.\n\n<strong>Conditions to be fulfilled for Monthly Tax Deductions (MTD) as Final Tax:\u00a0<\/strong>\n<ul>\n<li aria-level=\"1\">Employee has income only from one employment, other than gains or profits in respect of the use or enjoyment of benefits provided by his employer;<\/li>\n<li aria-level=\"1\">MTD have been made by the employer;<\/li>\n<li aria-level=\"1\">Employee has been working for twelve months with the same employer;<\/li>\n<li aria-level=\"1\">Taxes are not borne by their employers; and<\/li>\n<li aria-level=\"1\">The employee has not opted for joint\/combined assessment with their spouse.<\/li>\n<\/ul>\nIf the employee who is about to cease employment or retire is:\n<ul>\n<li aria-level=\"1\"><strong>Eligible for MTD as a final tax<\/strong>: The employee will not need to submit an income tax return form (ITRF) for the current year of assessment. Instead, they will need to submit the ITRF for the year of cessation or retirement in the following year.<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><strong>Ineligible for MTD as a final tax<\/strong>: The employee must submit the ITRF for the current year of assessment, and the ITRF for the year of cessation or retirement must be submitted in the following year.<\/li>\n<\/ul>\nIn summary, employees must submit their tax return if:\n<ul>\n<li aria-level=\"1\">They\u2019ve worked for more than one employer or change employers during the year;<\/li>\n<li aria-level=\"1\">Worked for less than twelve months during the year;<\/li>\n<li aria-level=\"1\">Tax is borne by the employer;<\/li>\n<li aria-level=\"1\">Opted for joint assessment with their spouse;<\/li>\n<li aria-level=\"1\">Has non-employment income such as business income, rental income, etc during the year; and<\/li>\n<li aria-level=\"1\">They wish to claim refunds or deductions\/rebates etc.<\/li>\n<\/ul>\nFor more information, check out our <a href=\"https:\/\/employmenthero.com\/my\/resources\/payroll-guide\/\" rel=\"noopener\" target=\"_blank\">guide to the basics of payroll in Malaysia<\/a>.\n\n<h2 id=\"relevant-legislation\">Relevant legislation<\/h2>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/Act_53.pdf\">Income Tax Act 1967<\/a><\/li>\n<li><a href=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Employment-Act-Malaysia-as-at-1-Jan-2023.pdf\">Employment Act (Updated copy as at 1 Jan 2023)<\/a><\/li>\n<\/ul>\n<a href=\"https:\/\/employmenthero.com\/my\/malaysia-sme-bizhub\/\"><img loading=\"lazy\" decoding=\"async\" alt=\"\" class=\"alignnone size-full wp-image-11402\" height=\"628\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/3\/2023\/04\/BIZHUB-BANNER-1.png\" width=\"1200\" srcset=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/BIZHUB-BANNER-1.png 1200w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/BIZHUB-BANNER-1-300x157.png 300w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/BIZHUB-BANNER-1-1024x536.png 1024w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/BIZHUB-BANNER-1-768x402.png 768w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/BIZHUB-BANNER-1-440x230.png 440w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\" data-trigger-modal=\"request-a-demo-modal\"><a class=\"wp-block-button__link wp-element-button\">Learn more<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:300px\">\n<div class=\"wp-block-group right-sticky-side-panel has-global-padding is-layout-constrained wp-block-group-is-layout-constrained wp-container-2 is-position-sticky\">\n    <div class=\"top-sticky-form is-layout-flow wp-block-marketo-form-is-layout-flow\" class=\"wp-block-employmentherocom2025-marketo-form\">\n        <div class=\"right-sidebar-wrapper\">\n            <button class=\"top-form-trigger\" data-sticky-form-trigger=\"\">\n                <div class=\"top-form-trigger-container\">\n                    <div class=\"top-form-trigger-container__preheader\">\n                        Download now\n                    <\/div>\n                    <div class=\"top-form-trigger-container__title\">\n                        The Ultimate Employee Engagement Guide                    <\/div>\n                <\/div>\n                <span class=\"top-form-trigger-close\">\n                    <svg class=\"icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 15 15\">\n                        <path d=\"M14.142 0l1.06 1.06-6.541 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data-marketo-form=\"{&quot;is_multi_steps&quot;:false,&quot;form_data&quot;:[{&quot;base_url&quot;:&quot;\/\/hr.employmenthero.io&quot;,&quot;munchkin_id&quot;:&quot;387-SZZ-170&quot;,&quot;form_id&quot;:&quot;1737&quot;,&quot;css_classes&quot;:&quot;&quot;}],&quot;submit_text&quot;:&quot;&quot;,&quot;success_handling_method&quot;:&quot;thank_you_page&quot;,&quot;redirect_url&quot;:&quot;&quot;,&quot;thank_you_message&quot;:&quot;&quot;,&quot;add_lead_linking_id&quot;:false,&quot;add_drift_campaign_id&quot;:false,&quot;drift_campaign_id&quot;:&quot;&quot;,&quot;thank_you_page_id&quot;:&quot;23817&quot;,&quot;thank_you_page_url&quot;:&quot;https:\/\/employmenthero.com\/my\/thank-you\/downloadable\/?origin=termination-service-tax-clearance&amp;origin_id=KxHabJVdeI4G5THyBGKucVZVtEWfMlb1UFuovyG%2FACCwVntapoj56PreKXPY9mwIkX%2ByG8SJ0kYQrINuFHJ25A%3D%3D&quot;,&quot;progress_indicator_type&quot;:&quot;stepper&quot;,&quot;enable_revenue_hero&quot;:false,&quot;revenue_hero_router_id&quot;:&quot;4668&quot;,&quot;revenue_hero_thank_you_message&quot;:&quot;Thank you for booking!&quot;}\"><\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-15 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"\/resources\/?topic%5B0%5D%5B0%5D=Product\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-27027 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-january-2026\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1152\" height=\"760\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Product Update: January 2026\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail.webp 1152w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail-300x198.webp 300w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail-1024x676.webp 1024w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail-768x507.webp 768w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail-576x380.webp 576w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail-440x290.webp 440w\" sizes=\"auto, (max-width: 1152px) 100vw, 1152px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-3 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/02\/ManagedHR-1-1.png\"><a href=\"https:\/\/employmenthero.com\/my\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-january-2026\/\" target=\"_self\" >Product Update: January 2026<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">Welcome to the January 2026 product update from the 91爆料 team. We\u2019ve got lots to share around Custom Forms,&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-january-2026\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Product Update: January 2026<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-january-2026\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-26921 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-2025-product-update resource-type-blog topic-product\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-december-2025\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1152\" height=\"760\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Product Update: December 2025\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail.webp 1152w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail-300x198.webp 300w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail-1024x676.webp 1024w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail-768x507.webp 768w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail-576x380.webp 576w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail-440x290.webp 440w\" sizes=\"auto, (max-width: 1152px) 100vw, 1152px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-6 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/02\/ManagedHR-1-1.png\"><a href=\"https:\/\/employmenthero.com\/my\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-december-2025\/\" target=\"_self\" >Product Update: December 2025<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-5\"><p class=\"wp-block-post-excerpt__excerpt\">Welcome to the December 2025 product update from the 91爆料 team. We\u2019ve got lots to share around Custom Forms,&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-december-2025\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Product Update: December 2025<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-december-2025\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-26905 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-2025-product-update resource-type-blog topic-product\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-24 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-november-2025\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1152\" height=\"760\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Product Update: November 2025\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized.webp 1152w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized-300x198.webp 300w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized-1024x676.webp 1024w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized-768x507.webp 768w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized-576x380.webp 576w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized-440x290.webp 440w\" sizes=\"auto, (max-width: 1152px) 100vw, 1152px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-9 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-23 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/02\/ManagedHR-1-1.png\"><a href=\"https:\/\/employmenthero.com\/my\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-november-2025\/\" target=\"_self\" >Product Update: November 2025<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-8\"><p class=\"wp-block-post-excerpt__excerpt\">Welcome to the November 2025 product update from the 91爆料 team. We\u2019ve got lots to share around Workflows, Rostering,&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-november-2025\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Product Update: November 2025<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-november-2025\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Find out what your employer obligations are under the Malaysian Income Tax Act (1967).<\/p>\n","protected":false},"author":30,"featured_media":23517,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"4 min 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