Coronaviruses (CoV) are a large family of viruses causing illnesses ranging from the common cold to pneumonia (a more severe lung infection). A new coronavirus strain has been identified in Wuhan, China. The novel coronavirus has caused cases of severe pneumonia in China and cases have been exported to other countries and cities.

According to Human Resource Minister, M Kula Segaran has said: “The most common inquiry is regarding employers preventing employees from attending work, especially those returning from countries with 2019-nCoV cases such as China, Thailand, Japan, Hong Kong, and Singapore,”

In this light, he said, employers should always adopt the following preventive steps:

To instruct employees to be examined immediately, at the expense of the employer, by a registered medical practitioner or by a medical officer as stipulated by Section 60F of Employment Act 1955.

To provide paid sick leave or hospitalization entitlement during the quarantine period to employees receiving quarantine orders from a registered medical practitioner, regardless of the employee being quarantined at home or at the hospital. Employers are encouraged to provide extra remuneration to employees with quarantine orders exceeding sick leave or hospitalization.

To provide full pay to employees receiving quarantine orders from registered medical practitioner upon from countries with 2019-nCoV cases due to official duty or instructions from employers

To not prevent any employees from attending work if no quarantine orders are issued by any registered medical practitioner. However, employers are allowed to instruct any unwell employee from coming to the workplace by providing paid sick leave to the employee, and

To not instruct employees, in any way, to utilize annual leave entitlement or take unpaid leave during the quarantine period.

 

Form E (Borang E) is required to be submitted by every employer (company/enterprise/partnership) to LHDN (Inland Revenue Board, IRB) every year not later than 31 March. (Table 1)

E 2019                        Employer                                              31 March 2020

BT 2019                      Resident Individual                               30 April 2020

                                   (Knowledge Worker / Expert Worker)  

M 2019                       Non-Resident Individual                        (does not carry on any business)

MT 2019                     Non-Resident Individual 

                                   (Knowledge Worker)

C 2020                       Company                                               * 7 months

C1 2020                     Co-operative Society                              from the closing date of accounts

The following information are required to fill up the Borang E:

Employer’s (company’s) particular

Details for ALL employees remuneration matters to be included in the CP8D *

* 2018 C.P.8D has 18 columns to be filled up per employee basis which requires extensive information and the coverage of all ranges of remuneration (i.e. salaries, wages, allowance, incentives &, etc.)

All companies are required to submit Form E IRB based on Seksyen 83(1) Akta Cukai Pendapatan 1967 (Akta 53) and LHDN has announced that Form E will no longer be printed and posted to employers starting from the Year 2018. All companies (Sdn Bhd) must submit online for 2018 Form E and onwards. Click here to read: IRB Media Link.

Failure to do so will result in the IRB taking legal action against the company’s director. Kindly note that “Minimum Fine of RM200” will be imposed by IRB for failure to prepare and submit the “Form E and CP8D” to IRB as well as prepare and deliver Form EA to the employees.

For further inquiries kindly visit LHDN website www.hasil.gov.my or contact Hasil Care Line LHDNM at 1-800-88-5436 or 603-77136666 (Overseas).

– Latest Updates on Malaysia Employment Acts, Statutories, Labour Market and HR trends – by First Group