Malaysia News



  1. What is e-CAP?
    • Deferment and restructuring of Employer Share Contribution Payment for 推迟及重组雇主缴交金予
    • April, May and June 2020 contributions (March, April & May 2020 wages) 薪水月份3月、4月及5月
  2. Who is eligible?
    •  SME 中小型企业
    • Have 200 employees or less on payroll 不超过200雇员
    • Ensure that all monthly contribution payments (both employee and employer portions) up to the February 2020 contribution date (January 2020 wage) are in order 一月(薪水月份)或之前的所有公积金都缴齐
    • Ensure that the employee’s share of the payment for the contribution months being applied for (April, May or June) has been paid up 确保在e-CAP期间雇员部分公积金都缴交
  3. The deferred contribution for the respective months can then be settled over a maximum period of 3 months 相应月份的递延缴款可以推迟长达3个月的时间缴付
    • Example: For April contributions, restructured payments will start from July 2020 up to a maximum of 3 months ending September 2020 例如4月份的缴款,重组付款将从7月开始至至最迟9月缴清
  4. Waiver or reduction of late payment charges can be requested upon the approved payment restructuring plan 雇主可以要求赦免或减少申请e-CAP期间的迟缴罚款
  5. Employer has to pay the dividend accrued on the contributions 雇主需支付该缴款的股息
  6. Late payment charges are charges imposed on employers who failed to make their contribution payment on time 未能及时缴付的缴款会被征收罚款
  7. As for dividends, it will be credited to the respective member’s account following the due contribution month to ensure that no dividend losses are borne by members as a result of late contribution payments 雇主部分的缴款还是会记入相应月份雇员的户口,以确保雇员没有因为雇主的推迟而损失股息
  8. Eligible employer may submit the application via the e-CAP function in i-Akaun (Majikan) on a monthly basis 合格的雇主能从4月23日起在每个月的基础上于雇主的iAkaun申请