Malaysia Form TP3 Guide (2026): Previous Employment Information
Malaysia Payroll Tax Guide Series
Whether you're an HR professional, payroll administrator or employee, this series explains Malaysia's payroll tax requirements from tax reliefs to Monthly Tax Deduction (PCB).
- Part 1: Malaysia Income Tax Relief Guide (2026): Complete List of Tax Reliefs & Deductions
- Part 2: Malaysia Form TP1 Guide (2026): Employee Tax Relief Declaration
- Part 3: Malaysia Form TP3 Guide (2026): Previous Employment Information
- Part 4: Malaysia PCB (MTD) Guide (2026): Monthly Tax Deduction Explained
- Part 5: Malaysia Tax Exempt Benefits Guide (2026)
You're currently reading: Part 3 – Malaysia Form TP3 Guide
At a Glance
| Question | Answer |
|---|---|
| Purpose | Declare previous employment information for Monthly Tax Deduction (PCB) calculation |
| Submitted By | Employee |
| Submitted To | Employer / HR / Payroll |
| When to Submit | Upon joining a new employer (if applicable) |
| Required For | Employees who had previous employment during the same Year of Assessment (YA) |
| Main Benefit | Enables more accurate Monthly Tax Deduction (PCB) calculation |
| Replace TP1? | ❌ No |
| Supporting Documents | Previous payroll information (where applicable) |
Quick Summary
This guide explains:
- When Form TP3 is required
- Who should submit it
- What information HR should collect
- How TP3 affects Monthly Tax Deduction (PCB)
- Supporting documents
- HR best practices
- Frequently asked questions
When Is Form TP3 Required?
| Situation | TP3 Required? |
|---|---|
| First job after graduation | ❌ No |
| Changed employer within the same Year of Assessment (YA) | ✅ Yes |
| Worked for multiple employers during the same YA | ✅ Yes |
| No previous employment income | ❌ No |
| Previous employer paid salary during the same YA | ✅ Yes |
💡 HR Tip: During onboarding, always ask whether the employee has worked for another employer during the current Year of Assessment.
Information Required in Form TP3
| Information Required | Description | Why It Is Needed |
|---|---|---|
| Previous Employer Details | Name of previous employer | Identify previous employment |
| Employment Period | Previous employment dates | Determine employment period within the YA |
| Previous Remuneration | Salary and taxable remuneration received | Continue cumulative PCB calculation |
| Additional Remuneration | Bonus, commission, allowances (if applicable) | Included in taxable remuneration |
| PCB Deducted | Monthly Tax Deduction already deducted | Prevent under- or over-deduction |
| Tax Relief Information (if applicable) | Tax reliefs previously declared | Assist payroll in maintaining accurate records |
How Form TP3 Affects Payroll
Employee joins a new employer
│
▼
Had previous employment during the current YA?
│
┌──────┴──────┐
│ │
Yes No
│ │
Submit TP3 No TP3 Required
│
▼
HR / Payroll reviews information
│
▼
Update cumulative remuneration & PCB records
│
▼
Calculate Monthly Tax Deduction (PCB)Example Scenarios
| Scenario | TP3 Required? | Reason |
|---|---|---|
| Fresh graduate joins first job | ❌ | No previous employment income |
| Employee resigned in March and joined another company in April | ✅ | Previous remuneration should be considered |
| Employee worked for Company A and Company B during the same YA | ✅ | Cumulative remuneration required |
| Internal transfer within the same legal employer | Generally No | No change of employer for PCB purposes |
| Employee had no employment income before joining | ❌ | Nothing to declare |
Supporting Documents
| Document | Recommended | Example |
|---|---|---|
| Latest Salary Slip | ✅ | Previous employer |
| EA Form | If available | Previous employer |
| Payroll Summary | Recommended | Previous remuneration |
| PCB Deduction Record | Recommended | Monthly PCB deducted |
| Bonus / Commission Record | If applicable | Previous employer |
TP1 vs TP3
| Item | TP1 | TP3 |
|---|---|---|
| Purpose | Declare tax reliefs | Declare previous employment information |
| Submitted By | Employee | Employee |
| Submitted To | Employer | Employer |
| When Used | New qualifying tax relief | New employment within the same YA |
| Main Impact | May reduce Monthly PCB | Enables accurate PCB calculation |
| Supporting Documents | Receipts | Previous payroll records |
HR Checklist
Before processing Form TP3:
☑ Ask whether the employee had previous employment during the current Year of Assessment.
☑ Collect Form TP3 before processing the first payroll where possible.
☑ Verify previous remuneration and PCB information.
☑ Update the payroll system accurately.
☑ Keep Form TP3 and supporting documents for audit purposes.
Frequently Asked Questions
1. Is Form TP3 mandatory?
Employees who had previous employment during the same Year of Assessment should provide the relevant information so the employer can calculate Monthly Tax Deduction (PCB) accurately.
2. When should Form TP3 be submitted?
Ideally before the employee's first payroll with the new employer.
3. Who needs to submit Form TP3?
Employees who worked for another employer earlier in the same Year of Assessment.
4. Do fresh graduates need Form TP3?
Generally no, if they have not received employment income from another employer during the current Year of Assessment.
5. Can Form TP3 be submitted after payroll has been processed?
Yes. Future payroll calculations may be updated based on the information provided, subject to the employer's payroll procedures.
6. What happens if Form TP3 is not submitted?
The employer may calculate Monthly Tax Deduction (PCB) using only the available information, which may not fully reflect the employee's cumulative employment income.
7. Does Form TP3 replace Form TP1?
No.
- Form TP1 – Declare eligible tax reliefs, deductions and rebates.
- Form TP3 – Declare previous employment information.
8. Can Form TP3 reduce Monthly Tax Deduction (PCB)?
Not necessarily.
Form TP3 is intended to improve the accuracy of PCB calculations. Depending on the employee's previous remuneration and PCB already deducted, the monthly PCB may increase, decrease or remain unchanged.
9. What documents should employees prepare?
Depending on the circumstances, employers may request:
- Salary slips
- EA Form (if available)
- Previous payroll summary
- Previous PCB deduction records
10. Does every employee changing jobs need TP3?
Generally yes, if the employee received employment income from another employer during the same Year of Assessment.
Download Official Form
Need the latest LHDN Form TP3?
👉 Official Form TP3 (PDF): http://calcpcb.hasil.gov.my/Borang_TP_3_2024.pdf
Note: Always download the latest version from the official LHDN website to ensure you are using the current form.
Key Takeaway
Form TP3 enables employers to consider an employee's previous employment information when calculating Monthly Tax Deduction (PCB) during the same Year of Assessment. Collecting Form TP3 during onboarding, together with the relevant payroll information, helps payroll teams perform more accurate tax calculations and minimise significant adjustments during the employee's annual income tax filing.