2026 Update: CP500 Penalty Exemption

🚨 Received a CP500 Notice? Don’t Ignore It ！You Could Be Affecting Your Tax Planning

Many taxpayers have recently logged into MyTax and discovered a document called:

📄 CP500 (Tax Instalment Notice)

Their first reaction is often:

👉 Why am I suddenly being asked to pay tax?
👉 Didn’t I already file my income tax return?
👉 Is CP500 a new type of tax?

The answer is no.

CP500 is not a new tax. It is a tax instalment mechanism introduced by LHDN to collect tax in advance from individuals with certain types of non-employment income.

What Is CP500?

CP500 is a notice issued by LHDN based on your previous year's tax filings.

LHDN estimates your tax payable for the current year and requires you to pay it in instalments throughout the year instead of making a lump-sum payment later.

In simple terms:

📌 Rather than paying all your taxes after filing your return,
📌 You pay the estimated tax in advance through scheduled instalments.

Typically, the instalments are divided into six payments per year.

Who Usually Receives CP500?

CP500 commonly applies to individuals who earn income other than regular employment income, such as:

✅ Rental income
✅ Commission income
✅ Insurance agents
✅ Property agents
✅ Freelancers
✅ Online business owners
✅ Sole proprietors
✅ Individuals with side-income activities

Since these income sources are generally not subject to monthly tax deductions (PCB), LHDN may issue a CP500 notice to collect tax progressively.

Why Did I Receive a CP500 Notice?

If you have declared non-employment income in previous years, such as:

✔ Rental income
✔ Commission income
✔ Freelance income
✔ Royalties
✔ Interest income

LHDN may classify you under the CP500 tax instalment system.

This helps taxpayers spread out their tax payments and reduces the risk of a large tax bill at the end of the year.

2026 Update: CP500 Penalty Exemption

One of the most discussed tax updates recently is LHDN's announcement regarding a CP500 penalty exemption for certain taxpayers.

Under this special arrangement, eligible taxpayers may not be subject to CP500 late-payment penalties even if they do not pay the instalments according to schedule.

The exemption is primarily intended for individuals who:

✅ Have employment income; and
✅ Also earn non-employment income.

Examples include:

Employees who earn rental income
Employees who do freelance work
Employees who receive insurance commissions
Employees who earn royalty income

The purpose is to provide a transition period for taxpayers who are newly introduced to the CP500 system.

⚠️ Not Everyone Qualifies for the Exemption

Many taxpayers misunderstand the announcement and assume:

❌ "I received CP500, so I don't need to pay."

This is incorrect.

The exemption does not automatically apply to everyone.

Individuals whose primary income consists of:

Business income
Self-employment income
Rental income
Commission income

may still be subject to the normal CP500 requirements and penalties.

Always verify your eligibility before assuming the exemption applies to you.

What If Your Income Has Reduced?

If your income has decreased significantly during the year, you may apply to revise your instalment amount through:

📄 Form CP502

Common situations include:

✔ Business slowdown
✔ Vacant rental properties
✔ Reduced commissions
✔ Discontinued side businesses

Submitting CP502 allows you to request a lower CP500 instalment amount based on your current circumstances.

Don’t Forget About Another 10% Penalty

Even if you qualify for a CP500 penalty exemption, there is something important to remember:

⚠️ CP500 penalty exemption does NOT mean all tax penalties are waived.

If you file your tax return and still have outstanding tax payable, failure to settle the balance by the prescribed deadline may still result in:

❌ 10% late payment penalty

Therefore, taxpayers should continue monitoring their overall tax position and payment obligations.

💡 HBA's Advice

If you receive a CP500 notice, don't rush to pay it — but don't ignore it either.

Take the time to understand:

✔ Why you received the notice
✔ Whether you qualify for any exemption
✔ Whether the instalment amount is reasonable
✔ Whether a CP502 adjustment is necessary

Proper tax planning can help:

✅ Improve cash flow management
✅ Avoid unnecessary tax burdens
✅ Reduce future penalties and tax issues
✅ Ensure compliance with LHDN requirements

Official References

LHDN CP500 Tax Instalment Information
https://www.hasil.gov.my
MyTax Portal
https://mytax.hasil.gov.my

Disclaimer

This article is for general informational purposes only and does not constitute professional tax advice. Tax treatment may vary depending on individual circumstances and future LHDN updates. Professional advice should be sought before making tax-related decisions.

🇲🇾 HBA Global Consultancy
🔥 Accounting
🔥 Tax
🔥 Company Secretary
🔥 Audit

📞 Need assistance with CP500, personal tax planning, or tax compliance? Contact our team today.

2026 年最新消息：CP500 罚款豁免

🚨 收到 CP500？别忽略！搞错可能被罚款！

近年来，不少纳税人在登入 MyTax 时发现自己收到了一份来自 LHDN 的文件：

📄 CP500（Notis Bayaran Ansuran）

很多人的第一反应是：

👉 为什么突然要我缴税？
👉 我不是已经报税了吗？
👉 CP500 是新的税吗？

其实，CP500 并不是新税种，而是一种预缴税款（Tax Instalment）机制。

什么是 CP500？

CP500 是 LHDN 根据你过往申报的收入情况，预估你下一年度应缴纳的税款，并要求你分期预先缴付税款。

简单来说：

不是等到明年报税才一次过缴税，

而是提前分成 6 期缴纳。

常见适用人士包括：

✅ 房东（Rental Income）
✅ 自由工作者（Freelancer）
✅ 保险代理员
✅ 房地产代理员
✅ 网卖卖家
✅ 拥有副业收入的人士
✅ Sole Proprietor 业主

为什么我会收到 CP500？

如果你除了薪水之外，还有其他收入来源，例如：

✔ 租金收入
✔ 佣金收入
✔ 副业收入
✔ 版权费
✔ 利息收入

LHDN 可能会发出 CP500 通知。

因为这些收入不像薪水一样有 PCB（每月预扣税），所以税务局会要求你提前缴税。

2026 年最新消息：CP500 罚款豁免

近期 LHDN 宣布：

部分符合条件的纳税人，即使没有按照 CP500 时间表缴付税款，也不会被征收 CP500 迟缴罚款。

这项豁免主要适用于：

✅ 有就业收入（Employment Income）
同时
✅ 也有非就业收入（Non-Employment Income）的人士

例如：

上班族 + 收租金
上班族 + 接 Freelance
上班族 + 保险佣金
上班族 + 版权收入

政府表示，这项安排主要是给予纳税人适应 CP500 制度的过渡期。

⚠️ 不是所有人都享有豁免

很多人误会：

❌ 收到 CP500 = 今年不用缴税

这是错误的。

根据 LHDN 说明：

如果你的收入主要来自：

生意收入
自雇收入
租金收入
佣金收入

且本来就属于 CP500 群体，

则未必自动享有这项过渡性豁免。

收入减少怎么办？

如果今年收入明显下降：

✔ 生意变差
✔ 房子空租
✔ 停止副业
✔ 停止收取佣金

可以透过：

📄 Form CP502

向 LHDN 申请调整 CP500 金额。

2026 年的调整期限为：

📅 第一次：30 June 2026
📅 第二次：31 October 2026

不要忽略另一种 10% 罚款

虽然部分人士可享 CP500 罚款豁免，

但很多人忽略了一点：

👉 CP500 罚款豁免 ≠ 所有税务罚款豁免

如果你最终报税后仍有税款需要缴付，

但没有在规定期限内付款，

仍可能面对迟缴罚款。

💡 HBA 小贴士

收到 CP500 时，不要急着缴，也不要直接忽略。

建议先确认：

✔ 为什么收到 CP500
✔ 是否属于豁免群体
✔ 金额是否合理
✔ 是否需要提交 CP502 调整

因为处理正确的话：

👉 可以改善现金流规划
👉 避免不必要的税务负担
👉 降低未来被追税或罚款的风险

官方参考资料

LHDN CP500 Tax Estimation Advance Payment
https://www.hasil.gov.my/en/individual/individual-life-cycle/payment/tax-estimation-advance-payment/
MyTax Portal
https://mytax.hasil.gov.my

Disclaimer

本文仅供一般资讯参考，不构成税务建议。实际税务处理应根据纳税人的具体情况及 LHDN 最新规定而定。如需专业协助，建议咨询合格税务顾问。

2026 Maternity Leave Update: Has Malaysia Really Extended Paid Maternity Leave to 128 Days?

中文

Recently, many employers and employees have been asking:

“Will paid maternity leave in Malaysia increase from 98 days to 128 days in 2026?”
“Who pays for the additional 30 days?”
“Will employers have to bear an extra month of salary?”

The topic has generated significant attention, but it is important to clarify one key point:

The Employment Act 1955 has not been amended to increase statutory maternity leave from 98 days to 128 days.

A more accurate explanation is:

98 days of statutory paid maternity leave + up to 30 days of post-maternity financial support = a potential postnatal recovery period of up to 128 days.

1. Malaysia's Statutory Maternity Leave Remains at 98 Days

Under the Employment Act 1955, eligible female employees are entitled to 98 consecutive days of paid maternity leave.

This entitlement has been in effect since 1 January 2023 and is not a new provision introduced in 2026.

The 98-day period is counted continuously, meaning that weekends, rest days, and public holidays are generally included within the maternity leave period.

2. The Real 2026 Update: Post-Maternity Leave Allowance (EPCB)

The new development attracting attention is the government's proposal to introduce:

Elaun Pasca Cuti Bersalin (EPCB)
Post-Maternity Leave Allowance

The purpose of this initiative is to provide additional financial support to eligible female employees who require extra recovery time after completing their statutory maternity leave.

Based on information currently available, the allowance may provide:

Up to 30 additional days of support
Approximately 80% of the employee's monthly salary
A payment made through the proposed allowance mechanism

3. Does This Mean Maternity Leave Becomes 128 Days?

It can be understood as follows:

Component	Duration
Statutory Paid Maternity Leave	98 Days
Additional Post-Maternity Allowance	Up to 30 Days
Total Recovery Period	Up to 128 Days

However, employers should avoid telling employees that:

❌ "Maternity leave has officially increased to 128 days."

A more accurate statement would be:

✅ "Under the proposed 2026 Post-Maternity Leave Allowance, eligible female employees may receive up to 30 additional days of financial support after completing their 98-day maternity leave, resulting in a potential recovery period of up to 128 days."

This distinction is important because the statutory maternity leave entitlement remains at 98 days, while the additional 30 days is expected to be supported through a separate allowance mechanism.

4. Example: Employee Earning RM5,000 Per Month

Assume a female employee earns RM5,000 per month and satisfies all eligibility requirements.

Existing 98-Day Paid Maternity Leave

During the statutory maternity leave period:

The employee enjoys 98 consecutive days of paid maternity leave.
Salary continues to be paid according to existing legal requirements.

In simple terms:

98 Days Maternity Leave = Normal Salary Paid

Additional 30-Day Post-Maternity Allowance

If the employee qualifies for EPCB after completing the 98-day maternity leave period:

Monthly Salary: RM5,000

80% Allowance Rate:

RM5,000 × 80% = RM4,000

The employee may therefore receive approximately RM4,000 in additional post-maternity support for the extra 30-day period.

Illustration

Item	Duration	Payment
Statutory Paid Maternity Leave	98 Days	Full Salary
Post-Maternity Allowance	Up to 30 Days	80% of Salary (RM4,000 Example)
Total Recovery Period	Up to 128 Days	Combination of Salary & Allowance

Therefore, when people say "paid maternity leave has increased to 128 days", the more accurate explanation is:

98 days of statutory paid maternity leave + up to 30 days of post-maternity allowance support = up to 128 days of postnatal recovery time.

This does not automatically mean employers must pay 128 days of full salary.

5. Who Pays for the Additional 30 Days?

One of the most common concerns among employers is:

"Will the company have to pay an extra 30 days of salary?"

Based on current announcements, the EPCB proposal is expected to be introduced through amendments related to the Employment Insurance System (EIS) framework.

The objective is to provide financial assistance through a social protection mechanism rather than transferring the entire additional cost directly to employers.

As a result, employers should focus on:

Monitoring official announcements
Understanding eligibility requirements
Reviewing future implementation procedures

rather than assuming they will automatically bear an additional 30 days of full salary costs.

6. Who May Be Eligible?

Based on information currently available, eligible female employees may generally include those who:

Have worked for at least 90 days within the 9 months preceding childbirth;
Have been employed for at least one day during the four months immediately before childbirth;
Have fewer than five surviving children at the time of delivery; and
Are insured employees under the relevant social protection scheme.

Final eligibility requirements remain subject to official government guidelines.

7. Why Is the Government Introducing This Allowance?

The proposed allowance aims to:

Provide additional recovery time for mothers after childbirth;
Encourage female workforce participation;
Reduce the number of women leaving employment after maternity leave;
Support long-term career continuity for working mothers.

In other words, the initiative is not simply about extending leave but about improving support for women returning to the workforce after childbirth.

8. How Will This Affect Employers?

For SMEs and employers, this development is worth preparing for early.

Companies should review:

HR Policies

Are maternity leave policies clearly stated?

Employment Contracts

Do contracts include updated maternity leave provisions?

Payroll Systems

Can payroll accurately distinguish between maternity leave payments and allowance-related support?

HR Knowledge

Does the HR team understand the difference between the statutory 98-day leave and the proposed 30-day allowance?

Internal SOPs

Will company procedures need updating once EPCB is officially implemented?

Businesses with female employees should not wait until an employee is about to go on maternity leave before addressing these issues.

9. The One Thing Employers Should Remember

The key message is simple:

Malaysia is not increasing statutory maternity leave from 98 days to 128 days.

Instead:

Female employees already enjoy 98 days of paid maternity leave. The proposed 2026 Post-Maternity Leave Allowance may provide eligible employees with up to 30 additional days of support at approximately 80% of salary, resulting in a potential recovery period of up to 128 days.

Conclusion

The reason this topic has attracted so much attention is because of the government's proposal to introduce the Post-Maternity Leave Allowance (EPCB).

If implemented, the allowance could provide eligible female employees with up to:

30 additional days of support
Approximately 80% salary replacement
Enhanced postnatal financial protection

For employees, this offers greater support during recovery after childbirth.

For employers, it represents an important HR, payroll, and compliance development that should be monitored closely.

Businesses should stay updated on official government announcements and review their internal policies early to avoid misunderstandings regarding maternity leave entitlements, salary payments, and employee rights.

🇲🇾 With over 12 years of experience and nearly 800 businesses served, HBA Global Consultancy is here to help.

🔥 Accounting
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📞 Need professional advice? Contact us today.

2026 SOCSO 新政策：Skim LINDUNG 24 JAM 是什么？雇主需要准备什么？

从 2026年6月1日起，PERKESO / SOCSO 将正式扩大员工保障范围，推出 Skim LINDUNG 24 JAM，也称为 Skim Kemalangan Bukan Bencana Kerja。

这项新保障的重点是：员工不再只是受到“工伤保障”，而是进一步获得 24小时非工作相关意外保障。

什么是 Skim LINDUNG 24 JAM？

以往，SOCSO 主要保障员工在工作期间、上下班途中，或因工作相关原因发生的意外。

但在 Skim LINDUNG 24 JAM 下，保障范围将扩大至非工作时间发生的意外。

例如：

员工在家中不小心滑倒
周末运动时受伤
外出购物发生意外
非工作用途途中发生意外

只要符合 PERKESO 的申请条件，员工将有机会获得相关保障。

不过，雇主和员工也必须了解：SOCSO 并不是普通医疗保险，并不是所有疾病或所有情况都会自动获得赔偿，最终仍需根据 PERKESO 的规定与审核结果而定。

哪些员工受到影响？

根据 PERKESO 的说明，所有受《1969年雇员社会保障法令》（Act 4）保障的员工，都需要纳入 Skim LINDUNG 24 JAM。

一般包括：

本地员工
外籍员工
合约员工
学徒或受雇培训人员
符合条件的在职员工

此外，Skim LINDUNG 24 JAM 没有年龄限制。只要员工仍在受雇期间，即使超过60岁，仍可继续受到相关保障。

雇主是否需要重新注册员工？

对于现有员工，雇主不需要重新注册，因为员工资料已经在 PERKESO 系统内。

但对于在政策生效后新入职的员工，雇主必须根据现有程序，通过 PERKESO 指定系统为员工完成注册。

如果员工同时拥有超过一名雇主，员工需要选择其中一名雇主作为 Skim LINDUNG 24 JAM 的供款雇主，具体方式需依据 PERKESO 后续规定执行。

供款率是多少？由谁承担？

Skim LINDUNG 24 JAM 的初期供款率为 0.75%。

这项供款将由员工承担，雇主需要从员工薪资中扣除，并每月代为缴付给 PERKESO。

简单来说：

雇主负责处理扣款与缴付
员工承担该项供款成本
Payroll 系统必须正确更新

虽然这项费用由员工承担，但雇主仍然有责任确保扣款、申报和缴付正确进行。

雇主需要在什么时候缴付？

雇主必须按照现有 SOCSO 供款时间表缴付。

每个月的供款，必须在下个月 15号或之前缴付给 PERKESO。

例如：

如果是 2026年6月薪资，相关供款应在 2026年7月15日或之前完成缴付。

若雇主没有按时扣款或缴付，可能会面对合规风险、拖欠追讨或相关法律责任。

雇主现在应该准备什么？

企业和 HR / Payroll 团队应该提前做好以下准备：

1. 更新 Payroll 系统

确保系统可以正确加入 Skim LINDUNG 24 JAM 的员工供款项目，并按照规定自动计算。

2. 检查员工资料

确保员工资料完整，包括姓名、身份证或护照资料、入职日期、薪资、职位等。

3. 更新薪资计算流程

公司应确认工资单是否需要显示相关扣款，并确保每月扣款准确。

4. 通知员工

由于这项供款由员工承担，建议公司提前通知员工，让他们了解为什么薪资会出现新的扣款项目。

5. 保存完整记录

雇主需要妥善保存薪资、扣款及供款记录，以便日后 PERKESO 检查或员工申请福利时使用。

6. 准备事故申报流程

如果员工在非工作时间发生意外，公司也可能需要协助员工准备资料和提交申请。

雇主最容易忽略的重点

很多老板可能会认为：

“既然是员工自己承担供款，公司是不是不用管？”

答案是：不是。

即使供款由员工承担，雇主仍然需要负责：

正确从薪资中扣除
按时缴付给 PERKESO
维护员工薪资记录
协助员工了解政策
在员工发生事故时提供申请支持

因此，这不仅是员工福利问题，也是一项 Payroll 合规责任。

总结

Skim LINDUNG 24 JAM 是 SOCSO 保障制度的重要升级。

它让员工在工作以外的时间，也有机会获得意外保障。对于员工来说，这是更全面的安全网；对于雇主来说，则意味着 Payroll、HR政策和员工沟通都必须同步更新。

企业应尽早检查现有薪资系统与内部流程，避免在政策正式生效后才手忙脚乱。

如您不确定公司 Payroll 是否需要调整，或希望了解 Skim LINDUNG 24 JAM 对公司员工成本和合规流程的影响，欢迎联系我们获取专业协助。

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2026 最新津贴：马来西亚带薪产假真的加到128天了吗？

最近很多老板和员工都在讨论：

“2026 年开始，马来西亚带薪产假是不是从98天加到128天？”
“额外30天是谁付？”
“公司是不是要多承担一个月薪水？”

这个话题确实很热，但要讲清楚一点：

不是 Employment Act 直接把法定产假改成128天。

更准确的说法是：

现有98天有薪产假 + 新增最多30天产后津贴支持 = 最长可达128天产后休养期。

1. 目前马来西亚产假还是98天

根据马来西亚《1955年雇佣法令》（Employment Act 1955），女性员工目前享有 98天连续有薪产假。

这项98天产假已经从2023年1月1日起生效，并不是2026年才开始的新规定。

所谓“连续98天”，代表产假期间如果遇到星期日、休息日或公共假期，一般也会计算在98天里面。

2. 2026 最新重点：产后额外津贴 EPCB

这次真正引起讨论的，是政府宣布将推出：

Elaun Pasca Cuti Bersalin（EPCB）
也就是 Post-Maternity Leave Allowance / 产后额外津贴。

根据目前报道，这项津贴是为了让女性员工在完成98天法定产假后，如果需要额外休息，可以获得最多 30天的财务支持。

津贴金额预计为受保女性员工月薪的 80%，并以一次性方式支付。

3. 所以产假是不是变成128天？

可以这样理解：

98天 = 现有法定有薪产假
额外最多30天 = 产后额外津贴支持
合计最长可达128天产后休养期

但是，企业在对外或对员工解释时，不建议直接说：

“产假正式变128天。”

更准确、更安全的说法是：

“2026年新津贴下，符合资格的女性员工在98天产假后，或可获得最多30天、80%薪资的额外产后津贴支持，使产后休养期最长可达128天。”

这样写比较不会误导，因为目前法定产假本身仍是98天，而额外30天是通过新的津贴机制提供支持，不是简单地把雇主承担的全薪产假直接加到128天。

4. Example：如果员工月薪是 RM5,000，会怎样算？

假设一位女性员工的月薪是 RM5,000，并符合相关资格。

现有98天有薪产假

在现有法定产假下，员工可享有 98天连续有薪产假。

这段期间，员工一般会继续获得正常薪资。

简单理解：

98天产假 = 公司继续支付正常薪水

2026新增最多30天产后津贴

如果员工在98天产假后符合资格申请额外产后津贴，最多可获得 30天、80%薪资的津贴支持。

以 RM5,000 月薪计算：

RM5,000 × 80% = RM4,000

也就是说，员工在额外30天期间，预计可获得大约 RM4,000 的产后津贴支持。

整体可以这样理解

项目	天数	金额说明
法定有薪产假	98天	正常薪资
产后额外津贴	最多30天	月薪80%，例：RM5,000 × 80% = RM4,000
合计	最长128天	98天薪资 + 额外30天津贴支持

因此，很多人说的“带薪产假加到128天”，更准确来说是：

98天法定有薪产假 + 最多30天、80%薪资产后津贴支持 = 最长可达128天产后休养期。

但这并不代表雇主一定要直接承担128天全薪，最终仍需根据政府正式指南和申请条件执行。

5. 额外30天是谁付？老板需要承担吗？

根据目前公布的方向，EPCB 将通过修订 Employment Insurance System Act 2017 推出，也就是和就业保险系统相关的机制。

这项制度的目的，是通过社会保障机制协助分担女性员工产后额外休息期间的财务压力，而不是简单地把额外30天全薪成本直接转嫁给雇主。

所以，对老板来说，重点不是马上准备多付30天全薪，而是要关注政府后续公布的正式申请条件、执行流程和雇主配合事项。

6. 谁可能符合资格？

根据目前资料，符合资格的女性员工一般包括：

在生产前9个月内，至少工作90天；
在生产前4个月内，至少有一天受雇；
生产时少于5名在世子女；
属于受保女性员工。

不过，最终资格、申请方式、薪资计算方式和雇主需要提交什么文件，仍需要等待官方进一步公布完整指南。

7. 为什么政府要推出这个津贴？

这项津贴的目的，是为了帮助女性员工在生产后有更多时间恢复，同时减少女性因为育儿压力而离开职场的情况。

换句话说，这不只是“多放假”的问题，而是为了支持女性员工继续留在职场，减少生产后被迫辞职或中断职业发展的情况。

8. 对雇主有什么影响？

对中小企业来说，这项更新值得提前准备。

公司可以开始检查：

员工手册是否有清楚列明产假政策；
Employment contract 是否包含 maternity leave 条款；
Payroll 系统是否能正确记录产假和津贴；
HR 是否知道98天产假和额外30天津贴的分别；
未来 EPCB 正式执行后，公司是否需要更新内部 SOP。

尤其是有女性员工的企业，建议不要等到员工即将生产时才临时处理。产假、薪资、津贴、职位保留和复工安排，都应该提前有清楚流程。

9. 老板最需要记住的一句话

2026年不是简单把产假从98天改成128天。

更准确来说：

马来西亚女性员工原本已有98天有薪产假；2026年新推出的产后额外津贴，可能让符合资格的员工在产假后再获得最多30天、80%薪资的支持，使整体产后休养期最长可达128天。

总结

2026年最新产假相关话题之所以受到关注，是因为政府计划推出 Post-Maternity Leave Allowance / EPCB 产后额外津贴。

这项津贴预计为符合资格的女性员工，在完成98天法定产假后，提供最多30天、80%薪资的额外支持。

对员工来说，这是更大的产后保障。
对雇主来说，这是一个需要关注 HR、payroll 和雇佣合约更新的重要 compliance 事项。

企业应持续关注官方正式指南，并及时更新公司内部政策，以避免未来在产假、薪资和员工权益方面出现争议。

需要协助检查公司 HR / Payroll 吗？

产假、陪产假、薪资计算、员工手册和雇佣合约，都是企业日常管理中容易被忽略，却很容易引起争议的部分。

如果你的公司还没有清楚的 HR policy、payroll 流程或 leave entitlement 记录，建议尽早整理。

HBA Global Consultancy Sdn. Bhd. 可协助中小企业处理会计、薪资、税务及合规事项，让企业经营更清楚、更安心。

📞 欢迎联系我们，获取专业支持。

2026 SOCSO Update: What is Skim LINDUNG 24 JAM and What Should Employers Prepare?

中文

Based on PERKESO’s Pekeliling Majikan Bilangan 2 Tahun 2026, a new protection scheme known as Skim LINDUNG 24 JAM (Non-Work Disaster Accident Scheme) will come into effect on 1 June 2026.

This initiative significantly expands employee protection beyond traditional workplace accidents by providing coverage for eligible non-work-related accidents that occur outside working hours.

What is Skim LINDUNG 24 JAM?

Previously, SOCSO mainly provided protection for accidents that occurred:

During working hours
While commuting to and from work
As a result of work-related activities

Under Skim LINDUNG 24 JAM, the scope of protection is expanded to cover certain accidents that occur outside working hours.

Examples may include:

Slipping and falling at home
Injuries sustained during weekend sports activities
Accidents while shopping
Accidents occurring during personal travel

Subject to PERKESO’s terms and conditions, eligible employees may receive benefits under this scheme.

However, employers and employees should note that SOCSO is not a medical insurance policy. Not every illness, injury, or incident will automatically qualify for compensation. All claims remain subject to PERKESO’s assessment and approval.

Which Employees Are Covered?

According to PERKESO, employees covered under the Employees’ Social Security Act 1969 (Act 4) are required to participate in the scheme.

This generally includes:

Malaysian employees
Foreign employees
Contract employees
Apprentices and trainees under employment
Other eligible employees under Act 4

There is no age limit under Skim LINDUNG 24 JAM. Employees who continue working beyond the age of 60 may still enjoy protection under the scheme as long as they remain eligible under PERKESO regulations.

Do Employers Need to Re-Register Existing Employees?

No.

Existing employees who are already registered with PERKESO do not need to be re-registered.

However, new employees joining after the implementation date must still be registered through the existing PERKESO registration procedures.

For employees who work for multiple employers, PERKESO requires the employee to nominate one employer as the contributing employer under Skim LINDUNG 24 JAM, subject to further guidelines issued by PERKESO.

What Is the Contribution Rate?

The initial contribution rate under Skim LINDUNG 24 JAM is:

0.75%

This contribution will be borne by the employee.

Employers are responsible for:

Deducting the contribution from employee salaries
Submitting the contribution to PERKESO
Maintaining accurate payroll records

In summary:

✅ Employee bears the contribution cost
✅ Employer processes the deduction and submission
✅ Payroll systems must be updated accordingly

Although the contribution is employee-funded, employers remain legally responsible for ensuring accurate deduction and timely payment.

When Must Contributions Be Paid?

Employers must continue following the existing SOCSO contribution schedule.

Contributions must be paid on or before the 15th day of the following month.

Example

Salary Month:
June 2026

Contribution Due Date:
On or before 15 July 2026

Failure to deduct or remit contributions correctly may expose employers to compliance risks, penalties, and legal liabilities.

What Should Employers Do Now?

To ensure smooth implementation, employers and HR teams should begin preparations early.

1. Update Payroll Systems

Ensure payroll software is capable of calculating and deducting Skim LINDUNG 24 JAM contributions accurately.

2. Review Employee Information

Verify that employee records are complete and updated, including:

Name
NRIC / Passport details
Employment commencement date
Salary information
Job position

3. Review Payroll Processes

Ensure salary calculations and payslips reflect the new deduction correctly.

4. Inform Employees

Since the contribution will be borne by employees, employers should communicate the purpose of the new deduction in advance to avoid confusion.

5. Maintain Proper Records

Payroll records, contribution details, and supporting documents should be systematically maintained for PERKESO verification and future claim purposes.

6. Establish Claim Support Procedures

Employers should be prepared to assist employees with documentation and claim submissions when eligible accidents occur outside working hours.

A Common Misconception Among Employers

Many employers assume:

“Since employees are paying for it, the company does not need to do anything.”

This is incorrect.

Even though the contribution is deducted from employees’ salaries, employers remain responsible for:

Correct salary deductions
Timely submission of contributions
Payroll record maintenance
Employee communication and awareness
Assisting employees with claim-related matters

Therefore, Skim LINDUNG 24 JAM is not only an employee benefit issue — it is also a payroll compliance responsibility.

Conclusion

Skim LINDUNG 24 JAM represents a major enhancement to Malaysia’s social security protection framework.

Employees may now enjoy broader accident protection beyond workplace-related incidents, while employers must ensure their payroll systems, HR policies, and compliance procedures are updated accordingly.

Businesses are encouraged to review their existing payroll processes early to avoid implementation issues when the scheme becomes effective on 1 June 2026.

If you are unsure how this new scheme will impact your payroll operations, employee costs, or compliance obligations, feel free to contact us for professional assistance.

🇲🇾 More than 12 years of experience serving nearly 800 businesses across Malaysia.

🔥 Accounting
🔥 Tax
🔥 Company Secretary
🔥 Audit

📞 Need professional support? Contact us today.

2026 Malaysia SME Government Grants & Incentives Guide

中文版本

2026 Malaysia SME Government Grants & Incentives Guide: What Business Owners Should Know

As Malaysia continues pushing forward with e-Invoice implementation, AI adoption, digitalisation, and ESG initiatives, the government has introduced various grants, financing schemes, and tax incentives to support SMEs in 2026.

Many business owners are still unaware that government support today is no longer limited to “cash subsidies.” Instead, the focus is increasingly on:

✔ Digitalisation
✔ AI & Automation
✔ Cybersecurity
✔ ESG & Sustainability
✔ SME Financing
✔ Productivity Improvement

For SMEs looking to improve efficiency, strengthen compliance, and stay competitive, these initiatives are becoming increasingly important.

1️⃣ MSME Digital Grant MADANI

One of the most talked-about incentives among SMEs is the MSME Digital Grant MADANI.

Eligible businesses may receive:

✅ Up to RM5,000 Matching Grant
✅ Up to 50% cost coverage

The grant can be used for:

Accounting Systems
Payroll & HR Systems
e-Invoice Solutions
POS Systems
CRM Software
Digital Marketing Tools
Cybersecurity Solutions
ERP & Cloud Systems

With e-Invoice becoming more important, many SMEs are using this opportunity to upgrade their business systems.

📌 Official Reference:
BSN MSME Digital Grant MADANI
https://www.bsn.com.my/page/MSMEMadani

2️⃣ AI & Cybersecurity Training Tax Incentive

Budget 2026 places strong emphasis on:

✔ AI Adoption
✔ Digital Workforce Development
✔ Cybersecurity Awareness

The government has also announced:

📌 Additional 50% Tax Deduction for qualifying AI and Cybersecurity training programmes.

This means that in the future, businesses will not only need better systems — employees will also need stronger digital and AI-related skills.

📌 Official Reference:
Budget 2026 Official Website
https://belanjawan.mof.gov.my

3️⃣ SME Financing & Government Guarantee Support

The government has also expanded financing support and guarantee schemes for SMEs.

Key highlights include:

✅ Higher government guarantee support
✅ Easier access to bank financing
✅ Assistance for SME cash flow management

These financing schemes are particularly relevant for sectors such as:

Construction
Logistics
Tourism
Manufacturing
Agriculture
Growing SMEs

For many SMEs, the challenge is not necessarily sales — but maintaining stable cash flow and obtaining financing approval.

📌 Official Reference:
SJPP Government Guarantee Scheme
https://www.sjpp.com.my

4️⃣ Malaysia Digital Acceleration Programme

Malaysia continues to accelerate digital transformation initiatives through programmes that support:

✔ Digitalisation
✔ Automation
✔ AI Adoption
✔ Business Technology Upgrades

Future grants and incentives are increasingly focused on:

👉 Productivity
👉 Automation
👉 Data & Technology Integration

Businesses that adopt digital systems early may have a stronger advantage moving forward.

📌 Official Reference:
Malaysia Digital Economy Corporation (MDEC)
https://mdec.my

5️⃣ ESG & Sustainability Support

ESG (Environmental, Social & Governance) is becoming increasingly important in Malaysia’s business environment.

SMEs involved in:

Export businesses
Supply chains
Manufacturing
Corporate servicing industries

may eventually face increasing expectations regarding:

✔ Financial transparency
✔ Sustainability practices
✔ ESG awareness and reporting

The government is also continuing to encourage:

✅ Green Technology
✅ Energy Efficiency
✅ Sustainability Financing
✅ ESG Adoption

More ESG-related incentives and tax benefits are expected to emerge in the coming years.

📌 Official Reference:
Ministry of Investment, Trade and Industry (MITI)
https://www.miti.gov.my

💡 What Should SMEs Start Preparing?

Business owners are encouraged to prepare:

✔ Updated financial statements
✔ Company profile
✔ SSM documents
✔ Tax records
✔ Banking information
✔ Accounting records
✔ e-Invoice readiness
✔ Digitalisation plans

Many grants are not automatically approved upon application. Eligibility, documentation quality, and compliance readiness often play an important role.

📌 Final Thoughts

The direction of government support for SMEs in 2026 is becoming increasingly clear:

👉 Digitalisation
👉 AI & Automation
👉 ESG
👉 Stronger Tax Compliance
👉 Productivity Enhancement

In the future, businesses will compete not only through sales performance, but also through:

✔ Business systems
✔ Financial transparency
✔ Compliance readiness
✔ Operational efficiency

The earlier SMEs prepare, the easier it will be to adapt to Malaysia’s evolving business and tax environment.

🔗 Useful References

BSN MSME Digital Grant MADANI
https://www.bsn.com.my/page/MSMEMadani
Malaysia Digital Economy Corporation (MDEC)
https://mdec.my
Budget 2026 Official Website
https://belanjawan.mof.gov.my
SJPP Government Guarantee Scheme
https://www.sjpp.com.my
Ministry of Investment, Trade and Industry (MITI)
https://www.miti.gov.my

Disclaimer

This article is for general informational purposes only and does not constitute professional tax, accounting, financial, or legal advice. Policies, incentives, and eligibility requirements may change based on the latest government announcements.

🇲🇾 HBA Global Consultancy
🔥 Accounting
🔥 Tax
🔥 Company Secretary
🔥 Audit
📞 Need professional support? Contact us today.

2026 马来西亚 SME 政府津贴大全

2026 马来西亚 SME 政府津贴大全：老板一定要知道的最新补助与优惠政策

随着 e-Invoice、AI、数码化与 ESG 趋势加速，马来西亚政府在 2026 年继续推出多项针对 SME（中小企业）的补助、融资计划与税务优惠，帮助企业提升竞争力与数码能力。

很多老板其实不知道：
现在政府的方向已经不只是“给现金补贴”，而是更偏向支持：

✔ 数码化（Digitalisation）
✔ AI 与 Automation
✔ Cybersecurity
✔ ESG / Sustainability
✔ SME Financing
✔ Productivity Improvement

如果公司未来想更有效率、更容易申请贷款、更容易符合税务要求，这些政策其实非常值得关注。

1️⃣ MSME Digital Grant MADANI（数码化津贴）

这是目前很多 SME 最关注的政府津贴之一。

符合资格的企业，可申请：

✅ 最高 RM5,000 Matching Grant
✅ 覆盖高达 50% 成本

可用于：

Accounting System
Payroll / HR System
e-Invoice System
POS System
CRM System
Digital Marketing
Cybersecurity Solution
ERP / Cloud System

随着 e-Invoice 推行，越来越多 SME 开始利用这类津贴升级公司系统。

📌 Official Reference:
BSN MSME Digital Grant MADANI
https://www.bsn.com.my/page/MSMEMadani

2️⃣ AI & Cybersecurity Training Tax Incentive

Budget 2026 开始大力推动：

✔ AI Adoption
✔ Digital Workforce
✔ Cybersecurity Awareness

政府也宣布：

📌 AI 与 Cybersecurity 相关培训，可享额外 50% Tax Deduction（符合指定条件）。

这意味着：

老板不只是买系统，未来员工“会不会用 AI”也越来越重要。

📌 Official Reference:
Budget 2026 Official
https://belanjawan.mof.gov.my

3️⃣ SME Financing & Government Guarantee Support

近期政府也增加 SME 融资支持与贷款担保。

重点包括：

✅ 更高 Government Guarantee
✅ 更容易获得银行融资
✅ 协助 SME 提升现金流

特别适用于：

Construction
Logistics
Tourism
Manufacturing
Agriculture
Growing SMEs

很多 SME 最大问题其实不是没生意，而是：

👉 Cash Flow 不稳定
👉 银行贷款难批

这类 financing support 对 SME 非常关键。

📌 Official Reference:
SJPP Government Guarantee Scheme
https://www.sjpp.com.my

4️⃣ Malaysia Digital Acceleration Programme

政府也继续推动 Malaysia Digital 方向，协助 SME：

✔ 数码转型
✔ 自动化
✔ AI Adoption
✔ Business Digitalisation

未来很多 grant 与 incentive 都会围绕：

👉 Productivity
👉 Automation
👉 Data & Technology

展开。

📌 Official Reference:
Malaysia Digital Economy Corporation (MDEC)
https://mdec.my

5️⃣ ESG & Sustainability Support

越来越多政府机构与大型企业开始关注 ESG（环境、社会、治理）。

未来 SME 若涉及：

Export
Supply Chain
Manufacturing
Corporate Client

都可能会被要求：

✔ 更透明财务记录
✔ Sustainability practice
✔ ESG reporting awareness

政府目前也持续推动：

✅ Green Technology
✅ Energy Efficiency
✅ Sustainability Financing
✅ ESG Adoption

未来相关税务优惠与 grant 很可能会继续增加。

📌 Official Reference:
Ministry of Investment, Trade and Industry (MITI)
https://www.miti.gov.my

💡 老板现在应该开始准备什么？

建议 SME 提前准备：

✔ 最新财务报表
✔ Company Profile
✔ SSM 文件
✔ Tax File
✔ 银行资料
✔ Accounting Record
✔ e-Invoice readiness
✔ 公司数码化计划

因为很多 grant：

❌ 不是“申请就一定拿到”
✔ 而是会审核公司资格与文件完整度。

📌 总结

2026 年政府对 SME 的方向已经越来越明确：

👉 数码化
👉 AI
👉 Automation
👉 ESG
👉 更完整税务合规

未来企业竞争，不只是比 sales。
而是比：

✔ 公司系统
✔ 财务透明度
✔ 合规能力
✔ 数码效率

越早准备，未来越容易适应新的商业与税务环境。

🔗 Useful References

BSN MSME Digital Grant MADANI
https://www.bsn.com.my/page/MSMEMadani
Malaysia Digital Economy Corporation (MDEC)
https://mdec.my
Budget 2026 Official Website
https://belanjawan.mof.gov.my
SJPP Government Guarantee Scheme
https://www.sjpp.com.my
MITI Malaysia
https://www.miti.gov.my

Disclaimer

🇲🇾 HBA Global Consultancy
🔥 Accounting
🔥 Tax
🔥 Company Secretary
🔥 Audit
📞 Need professional support? Contact us today.

🚨 Malaysia’s Tax Collection Surpasses RM200 Billion — The Impact of e-Invoice Begins to Surface!

中文版本

🚨 Malaysia’s Tax Collection Surpasses RM200 Billion — The Impact of e-Invoice Begins to Surface!

Malaysia’s direct tax collection for 2025 has officially exceeded RM200 billion, recording a year-on-year increase of approximately 10.38%.

Many people are now asking:

👉 Why has tax collection increased so significantly?
👉 Is e-Invoice one of the reasons behind it?

The answer is — very likely, yes.

Among the major contributing factors, the implementation of Malaysia’s e-Invoice system is widely seen as one of the key drivers behind increased tax visibility and compliance.

📌 How Does e-Invoice Affect Tax Collection?

Previously, many business transactions were difficult to track due to situations such as:

❌ No official invoices issued
❌ Underreported income
❌ Cash transactions without proper records
❌ Unrecorded side income or informal business activities

Under traditional systems, these transactions were harder for authorities to identify.

However, things are changing with e-Invoice implementation.

⚠️ The Biggest Change: Transactions Now Leave Digital Records

Once customers begin requesting e-Invoices:

📄 Every invoice issued
📌 Leaves a traceable digital record in the system

This means many previously “invisible” income sources are gradually becoming visible.

Examples include:

✔ E-commerce income
✔ Freelance income
✔ Commission-based earnings
✔ Rental income
✔ Online business transactions

As transaction records become more digitized and connected, tax authorities are able to identify income more effectively through system matching and data analysis.

📊 Large Numbers of Potential Cases Have Already Been Identified

Recent reports indicate that authorities have identified:

📌 More than 500,000 potential tax-related cases

Including:

🛒 Over 66,000 e-commerce sellers who allegedly had not filed taxes properly

Even rental income may become more visible in the future as tenants increasingly request e-Invoices for documentation purposes.

📌 e-Invoice Is Not the Only Reason Tax Collection Increased

While e-Invoice plays a significant role, the increase in tax revenue is also supported by other factors such as:

✔ Stricter tax enforcement
✔ More advanced data analytics
✔ Improved inter-agency data sharing
✔ Increased stamp duty collection
✔ Greater digital transaction transparency

💡 The Era of “Unrecorded Transactions” Is Slowly Ending

The future trend is becoming increasingly clear:

👉 Financial transparency
👉 Digital transaction tracking
👉 More systematic reporting
👉 Stronger compliance expectations

Businesses that previously relied on incomplete records or informal practices may face greater difficulty moving forward.

The true purpose of e-Invoice is not simply “to collect more tax.”

Instead, it is designed to:

📌 Improve transparency
📌 Ensure proper business documentation
📌 Make previously unreported income visible within the system

👨‍💼 What Should Business Owners Focus on Moving Forward?

In the future, running a business is no longer just about generating sales.

Business owners must also prioritize:

✔ Proper financial records
✔ Ongoing tax compliance
✔ Transparent company processes
✔ Clear documentation for transactions

For SMEs, building proper accounting and e-Invoice systems early will become increasingly important.

📌 Final Thoughts

Malaysia’s e-Invoice implementation is gradually reshaping the relationship between businesses and tax compliance.

As digital systems become more integrated and transparent, businesses will need to focus not only on profitability, but also on proper financial governance and compliance readiness.

Need assistance with e-Invoice implementation, accounting, tax compliance, or financial process setup? HBA Global is here to support your business with professional guidance and solutions.

🚨 马来西亚税收突破 RM2000 亿！e-Invoice 开始“见效”？

根据最新公布的数据，马来西亚 2025 年直接税收（Direct Tax Collection）正式突破 RM2000 亿，同比增长约 10.38%。

很多人开始疑惑：

👉 为什么税收突然增加这么多？
👉 是不是因为 e-Invoice 电子发票开始实施？

事实上，电子发票确实被认为是其中一个重要因素。

📌 为什么 e-Invoice 会影响税收？

过去，许多商业交易存在以下情况：

❌ 没有正式开单
❌ 收入少申报
❌ 现金交易缺乏记录
❌ 部分收入难以追踪

在传统模式下，这类交易较难被系统完整识别。

但随着 e-Invoice 推行后，情况开始改变。

⚠️ e-Invoice 最大改变：交易开始“留下记录”

当客户要求 e-Invoice 后：

📄 每一次开票
📌 系统都会留下电子记录

这意味着：

很多过去“看不到”的收入，开始逐渐被识别出来。

尤其是：

✔ 电商交易
✔ 自由职业收入
✔ 佣金收入
✔ 租金收入
✔ 线上生意交易

这些原本较难追踪的收入来源，如今会因为 e-Invoice 与数据系统整合，而变得更加透明。

📊 已识别大量潜在个案

根据近期相关资料，目前已识别超过：

📌 50 万宗潜在税务个案

其中包括：

🛒 超过 6.6 万名未报税电商商户

此外，租金收入未来也可能因为租客要求 e-Invoice，而逐渐进入税务系统视野。

📌 税收增加，其实不只是因为 e-Invoice

虽然电子发票影响很大，但税收增长并不是单一因素造成。

其他原因还包括：

✔ 税务执法更严格
✔ 数据分析系统更成熟
✔ 跨部门资料整合
✔ 印花税征收增加
✔ 数码交易记录更完整

💡 “没有记录的时代”正在结束

未来的趋势已经越来越明显：

👉 财务透明化
👉 数据系统化
👉 交易数字化

企业过去依赖“没有记录”的操作方式，将会越来越困难。

而 e-Invoice 的核心重点，其实不只是“多收税”。

更重要的是：

📌 让原本看不到的收入被看见
📌 提高税务透明度
📌 建立更完整的商业记录系统

👨‍💼 老板未来更需要关注什么？

未来经营企业，不只是“会赚钱”这么简单。

更重要的是：

✔ 财务记录完整
✔ 税务持续合规
✔ 公司流程透明化
✔ 能够提供清晰交易证明

对于 SME 来说，提早建立规范的 accounting 与 e-Invoice 流程，将会越来越重要。

📌 总结

e-Invoice 的出现，正在改变企业与税务系统之间的互动方式。

随着数据越来越透明，企业未来面对的不只是“报税”，而是整体财务管理与合规能力的提升。

需要协助处理 e-Invoice、Accounting、Tax Compliance 或公司财务流程？欢迎联系 HBA Global 获取专业协助与建议。