SST late payment surcharge calculator
By the Lejar team · Updated
Late SST carries a surcharge on the unpaid tax: 10% for the first 30 days after the due date, an additional 15% for the second 30 days and an additional 15% for the third 30 days, so 40% at most. One day late already falls in the first 30-day period.
Enter the unpaid SST and choose its period. The surcharge rises in 30-day steps after the due date, to 40% of the unpaid tax at most.
Each SST-02 is due on the last day of the month after its period.
Today, unless you change it.
Enter the unpaid SST and choose its period to see the surcharge.
A guide, not tax advice. Figures checked against the sources below on 4 July 2026. LHDN and RMCD change the rules, so confirm with them before you rely on a result.
Do this in Lejar
Lejar tracks the SST on your posted invoices and bills and builds the SST-02 figures every two months, on the Starter plan and above.
Questions
What is the penalty for late SST payment?
A surcharge on the unpaid tax: 10% for the first 30 days after the due date, an additional 15% for the second 30 days, and an additional 15% for the third 30 days. That is 40% in total at most. Continued non-payment can lead to prosecution.
Is paying one day late charged?
Yes. One day after the due date falls in the first 30-day period, so the 10% surcharge applies.