Guidelines for Individual SPC Applications
- HASiL has uploaded a new Guideline for Individual SPC Applications by employers as of April 1, 2024. These guidelines can be accessed at the HASiL Portal under:
Legislation > Guidelines.
- Additionally, general information on employer responsibilities regarding termination of service has been updated in line with the new guidelines and can be referred to at:
HASiL Portal > Services > Employer > Termination of Service.
Employees Exempted from SPC Application
- Employees who cease employment where their income is not subject to tax.
- Malaysian citizens who cease employment in situations where:
- The employee’s monthly income is below the minimum threshold for Potongan Cukai Bulanan (PCB) and no gratuity or compensation is received upon termination; or
- The income has been subjected to PCB under the Income Tax (Deduction from Remuneration) Rules 1994 and no gratuity or compensation is received upon termination.
New Format for CP22A / CP22B in Bulk Submissions
- Starting September 1, 2024, bulk submissions of CP22A / CP22B through e-SPC must use the new format.
Amendment/Addition Functions for SPC Applications
- Effective August 1, 2024, employers can submit amendments or additions to employee SPC applications via e-SPC.
- Starting September 1, 2024, such amendments/additions will be mandatory through e-SPC, and manual submissions will no longer be accepted.