For groups and Bursa-listed employers
One employee. Several entities. One clean payroll.
Inter-entity transfers, staff split across companies, statutory filed separately per entity — and the group still needs one consolidated view. Pandahrms holds all of it on a single employee record.
The problem
Single-company systems force a group to run one payroll per entity and reconcile afterwards. That works until an employee is shared between two companies, or transfers mid-year and carries their EPF and PCB history with them. Then the reconciliation becomes the job.
What it looks like in the run
Illustrative figures. The point is the split: separate filings, one employee, one tax position.
Built for how a group is actually structured
One employee, multiple entities
A shared employee has one record, with the cost and the statutory split across the companies that employ them.
Inter-entity transfers
A transfer carries the employee’s history, so EPF, SOCSO and PCB continue correctly rather than restarting.
Statutory filed per entity
Each company files its own EPF, SOCSO, EIS and PCB submissions, while PCB stays on one cumulative figure for the individual.
Consolidated group reporting
Headcount, payroll cost and statutory across every entity in one view, without waiting on separate runs.
ESOS and share schemes
Share scheme records with LHDN Appendix C — the reporting listed groups are actually asked for.
Company-level access control
A company profile switcher with access by entity, so an entity HR user sees their own company only.
Groups running payroll on Pandahrms





Malaysian-built since 2012 · 170+ companies · including Bursa-listed groups and multinational employers.
Questions buyers ask before signing
Can one employee be paid by two companies in the group?
Yes. The cost is split across the entities that employ them, each entity files its own statutory, and the employee keeps a single record and a single tax position.
What happens to statutory history when someone transfers mid-year?
It carries with them. EPF, SOCSO and PCB continue from where they were rather than restarting, so the year-end EA form is correct without a manual fix.
Do we file EPF and SOCSO separately per entity?
Yes, because that is what the law requires. Each company produces its own submissions; the group view sits on top of them rather than replacing them.
Do you support ESOS reporting?
Yes, including LHDN Appendix C for share schemes. It is an add-on module on the same employee record.
Can an entity’s HR staff see only their own company?
Yes. Access is set per company, and users switch profile only between the entities they are entitled to.
100% Compliance
EPF (KWSP), SOCSO (PERKESO), EIS, PCB/MTD, EA & CP forms, HRDF and MyInvois — calculated and submitted to current Malaysian rules, updated the moment the rules change.



Bring us your most tangled group structure.
Free 35-minute demo. We map your entities and show how a shared employee is actually paid.
Other hard cases we run

