Every Company Needs to Submit Your Form E

Published November 4, 2016 · Updated October 8, 2026

A company with an employer tax file may still need to submit Form E even when it had no employees during the year.

In this guide, we explain who must submit company Form E in Malaysia, how Form E differs from EA and CP8D, the 2026 remuneration-year deadlines, the MyTax filing process, payroll checks and potential offences.

What Is Company Form E and Who Must File It?

Employers must furnish Form E annually, and a company with no employees may need to make a nil e-E submission.

Form E, also called Borang E or e-E, is the employer’s annual return of remuneration under subsection 83(1) of the Income Tax Act 1967. It reports employer information, employee numbers and payroll tax details to the Inland Revenue Board of Malaysia (LHDN).

According to LHDN’s current employer guidance, Form E and C.P.8D must be furnished on or before 31 March of the following year. Companies and Labuan companies must file electronically through e-E on MyTax, while electronic filing has also applied to employers other than companies from the 2023 remuneration year.

A company should not assume that a year without payroll removes its Form E obligation. A company registered as an employer should submit the applicable nil e-E return and review the annual C.P.8D instructions before filing.

1. What information does Form E cover?

An e-E submission includes employer details and the number of employees at the end of the calendar year. It also indicates whether MTD was deducted from salaries. Employee income tax reference numbers and individual remuneration are reported through C.P.8D or e-Data Praisi, which supports the e-E return.

2. Do companies with no employees still file Form E?

Yes. A company with no employees during the year submits a nil declaration, commonly called a NIL Form E. LHDN expects every employer-registered entity to close its annual record, and failing to do so is an offence even where no remuneration was paid.

3. Who counts as an employee for Form E?

Employees include full-time, part-time, contract and probationary staff, as well as foreign employees and directors who received remuneration. Every person employed during the calendar year should appear in the CP8D data that feeds the return.

How Does Form E Differ from Form EA and CP8D?

Form E is the employer’s annual filing, Form EA is the employee statement, and CP8D contains the employee-level remuneration data.

Form EA is the remuneration statement issued to private-sector employees. It sets out gross employment income, PCB or MTD deducted, statutory contributions and other prescribed particulars for the calendar year. Public-sector employees receive Form EC instead.

CP8D contains employee-level remuneration information for LHDN. Form E is only complete when the required CP8D information is furnished within the prescribed period. Employers that submit information through e-Data Praisi or e-CP8D should follow the applicable annual instructions to avoid duplicating the data.

These documents should be reconciled from the same payroll records. The remuneration, PCB and employee details shown in EA or EC and CP8D should agree with the totals reported in e-E.

What Are the Key Employer Payroll and Tax Deadlines in Malaysia?

For remuneration paid in 2026, employers should issue EA or EC by 28 February 2027 and furnish Form E by 31 March 2027.

The Inland Revenue Board of Malaysia publishes the annual employer calendar, and the core dates rarely change. For the 2025 year of remuneration, for example, EA forms were due by 28 February 2026, with the e-E due by 31 March 2026.

Monthly duties sit alongside these annual deadlines. Employers remit MTD within 15 days after each month end and notify LHDN of employee starts, cessations and departures on prescribed forms.

Payroll deadlines are only part of a company's tax calendar. Companies submit e-CP204 to declare their estimate of tax payable in Malaysia. Existing companies file at least 30 days before the basis period begins. Newly operating companies file within the first three months of operations. Companies must file the e-C return within seven months of the financial year end.

These obligations apply regardless of business size. An owner starting a coffee shop business in Malaysia with a single employee faces the same Form E requirement as a multinational payroll.

How Do You Complete Borang E Submission Online?

Employers file e-E through MyTax after confirming that the required CP8D remuneration data and payroll records are complete.

The process is straightforward when the underlying records are in order. The steps below reflect the current e-Filing workflow for the e-E return.

Employers who outsource to a provider of payroll services in Malaysia can have these steps handled end to end, from monthly MTD remittance to the annual e-E submission.

Step 1: Confirm the employer registration

Confirm that the company has a valid employer income tax reference number, commonly known as the E number. Ensure the person responsible for filing has the required MyTax access and authority.

Step 2: Verify the CP8D data

Review employee remuneration information and furnish the required CP8D data through e-Data Praisi or e-CP8D, where applicable. Check the annual instructions because Form E is only complete when CP8D is provided within the prescribed period.

Step 3: Log in to MyTax and select e-E

Log in to MyTax, open the e-Filing service and select e-E for the relevant remuneration year. Review the employer details, employee count and payroll tax information before submitting the return.

Step 4: Submit and retain the acknowledgement

Download and retain the filing acknowledgement after submission. LHDN requires employers to keep records for seven years and make them available when requested.

What Payroll Data Should You Reconcile Before Filing?

Before filing, employers should reconcile MTD payments, employee movement notifications and total remuneration so that Form E, EA and CP8D all agree.

Reconciliation should confirm that monthly payroll processing, annual employee statements and the employer return tell the same story. Resolve differences before issuing EA or EC and submitting e-E.

1. Monthly tax deduction (MTD or PCB) records

Reconcile monthly PCB or MTD deductions to payroll reports and LHDN payment confirmations. Employers must remit MTD on or before the 15th day of the following month, so unpaid or misallocated amounts should be corrected before annual reporting.

2. Employee movement notifications

Check that applicable employee notifications are complete. CP22 is due within 30 days after employment begins. Where required, CP22A or CP22B must be submitted at least 30 days before cessation, or within 30 days after the employer is informed of an employee’s death; CP21 is due at least 30 days before an employee expected to leave Malaysia for more than three months. Statutory exemptions may apply to cessation notifications.

3. Total remuneration per employee

Reconcile salaries, bonuses, commissions, allowances, benefits-in-kind, PCB and statutory contributions for every employee. The amounts on each EA or EC should match the CP8D information and the totals used for Form E. These payroll records also support year-end reporting, including the compilation of unaudited financial statements for eligible companies.

What Are the Penalties for Late or Missed Borang E Submission?

Late or missing Form E and EA or EC obligations may result in prosecution, a fine, imprisonment, or both under the Income Tax Act 1967.

Employers that fail to prepare and render Form EA to employees face the same penalty range. That range is RM200 to RM20,000, imprisonment for up to six months, or both. Late MTD payments attract a 10% penalty on the unpaid amount, and inadequate records attract separate penalties under the Act.

Beyond fines, non-filing has practical consequences. Employees may face delayed refunds or incorrect assessments. LHDN can raise a default assessment based on its own records. Correcting it afterwards is far harder.

LHDN occasionally announces deadline extensions for particular years, so it is worth confirming the current dates before each filing season.

Businesses that want these deadlines managed for them can reach 3E Accounting Malaysia through our contact page. Our team tracks the full compliance calendar so nothing slips.

Conclusion

Form E is an annual employer obligation that should be prepared from reconciled payroll records. For the 2026 remuneration year, employees should receive EA or EC by 28 February 2027, while e-E and the required CP8D information are due by 31 March 2027.

A reliable process starts with monthly PCB or MTD payments and accurate employee records. It then brings together CP8D, EA or EC and e-E so the figures agree before filing.

3E Accounting Malaysia helps employers manage payroll records, annual employer returns and related compliance deadlines. Speak with our Corporate Professional Advisors for support with Form E obligations.

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