Form E Submission Deadline 2026 & Malaysia Filing Guide

Published March 16, 2017 · Updated October 10, 2026

What Is the Employer Form E Deadline for the Year of Remuneration 2025?

Are you preparing your Malaysia employer return for the next filing season? The YA 2025 deadline has passed, but annual reporting obligations continue.

In this guide, we explain the Form E timetable and who must file. We also cover MyTax and the consequences of late or inaccurate filing.

The Inland Revenue Board of Malaysia (LHDN) requires every employer to file Form E annually. The Form E submission deadline for the Year of Remuneration 2025 was 31 March 2026, and it has now passed. Employers that missed the cut-off remain exposed to penalties and should regularise their position with LHDN promptly.

Form E, filed electronically as e-E, is the employer's return of remuneration. Unlike company income tax, which follows the company's own financial year, employment income is assessed on a calendar-year basis. A Form E return for a remuneration year covers remuneration paid between 1 January and 31 December of that calendar year.

Form e-E is complete only if C.P.8D is furnished by the Form E due date, except that sole proprietorships, partnerships, Hindu joint families and deceased persons’ estates with no employees are exempt from C.P.8D. Each employee must also receive an EA form by 28 February of the following year. Form EC is the equivalent statement for public-sector employees; when a private-sector employee stops working, the employer notifies LHDN on Form CP22A at least 30 days before the employment ends.

Employers should always verify dates against LHDN's official portal and file through the MyTax portal, which is the accepted electronic channel for e-E submissions. The table below sets out the confirmed dates for the YA 2025 season and the upcoming YA 2026 season.

Who Must Submit Form E in Malaysia?

Every employer paying remuneration must register with LHDN and file Form E — companies, LLPs, partnerships, sole proprietors with staff, and organisations such as clubs and associations.

The obligation attaches to the payment of remuneration, not to the employer's corporate form. Registration as an employer with LHDN is the first step, and the annual return follows automatically after that.

1. Companies (Sdn Bhd)

Every company incorporated under the Companies Act 2016 falls within LHDN's employer definition once an employer tax file is registered. New employers — including those who have just completed Malaysia company incorporation services — must open the employer file before the first payroll run. Where director fees are paid, they are reportable remuneration, so a company paying only director fees still has disclosure duties.

2. LLPs, Partnerships and Sole Proprietors With Employees

Limited liability partnerships, conventional partnerships and sole proprietorships that employ staff must also register as employers and file Form E. The filing duty arises from paying remuneration, and it does not depend on the business structure.

3. Clubs, Associations and Other Bodies

Clubs, societies, associations and similar bodies that pay salaries, wages or allowances fall within the same obligation. The precise scope of reportable remuneration depends on each body's own facts and payments.

How Do You File Form E Through MyTax?

Form E is filed electronically through MyTax, after CP8D employee details are completed and reconciled against payroll records.

The steps below reflect the current e-E process.

1. Register the employer tax file with LHDN if this has not been done, and activate MyTax access for the company.
2. Log in to MyTax and select the e-E form for the relevant year of assessment.
3. Complete CP8D, entering each employee's remuneration for the calendar year, before submitting Form E.
4. Cross-check the entries against the EA or EC statements provided to employees by 28 February.
5. Complete the Form E questions, verify the figures and submit before the deadline.
6. Download and retain the acknowledgement as proof of submission.

Employers using electronic payroll channels such as e-Data PCB should reconcile the CP8D figures with their monthly tax deduction records. Monthly PCB statements must reach LHDN within 15 days after each month end, so the annual return is effectively a summary of records already submitted.

What Penalties Apply for Late or Incorrect Form E Filing?

Failure to furnish Form E can attract a fine of RM200 to RM20,000 and up to six months' imprisonment on conviction. Incorrect returns may attract a penalty equal to the tax undercharged under Section 113(2), subject to the statutory conditions.

Each penalty below is governed by the Income Tax Act 1967, and LHDN applies them according to the circumstances of the case. Employers should not assume a late filing stops at an administrative fine.

1. Late or Missing Form E

Under paragraph 120(1)(b) of the Income Tax Act 1967, failing to furnish Form E without reasonable excuse is an offence. On conviction, an employer can be fined between RM200 and RM20,000. The employer can also be imprisoned for up to six months, or face both penalties. LHDN may take action under subsection 120(1) of the Income Tax Act 1967 where Form E is not furnished.

2. Incorrect Returns Without Reasonable Excuse

Section 113(2) allows LHDN to impose a penalty equal to the tax undercharged where an incorrect return or information results in an undercharge and no prosecution under Section 113(1) is instituted. Wilful evasion is separately criminalised and can lead to prosecution.

3. Related Payroll Obligations

Missing the 28 February EA or EC deadline, failing to submit CP8D, or neglecting monthly PCB remittances creates exposure in its own right. Each obligation stands alone, so filing Form E late does not cure the others.

Do Nil Returns and Exemptions Still Require Form E Filing?

Yes — a nil return is still a return, and LHDN grants no blanket exemption from the employer's annual filing duty.

A company that is already registered as an employer and had no employees, or paid no remuneration during the year, files a nil Form E by the same deadline. A newly incorporated company that has not yet hired staff generally has no obligation to register as an employer, but once the employer file is opened the annual nil filing duty applies.

Employees earning below the taxable threshold may not owe income tax, but remuneration reporting generally still applies. Whether a particular individual appears in CP8D depends on the employment's facts, so records should be kept regardless.

Some situations depend on the facts, including foreign posted employees and part-year employment. Unusual remuneration arrangements should also be confirmed with LHDN. Employers may also consult a Corporate Services Provider before assuming an exemption applies.

Conclusion

Form E is a disclosure duty, not a tax payment. Even with no employees, the return must be filed, and the deadlines run on a fixed calendar that does not move for latecomers.

Although the Form E submission deadline 2025 has passed, the same obligations return on 31 March 2027 for YA 2026, with EA and EC statements due by 28 February 2027. Missing either date exposes the employer to the penalties summarised above.

In practice, we help employers file Form E, CP8D and EA statements on schedule. We also help with company obligations, including the estimate of tax payable and the compilation of unaudited financial statements. For a wider view of annual compliance costs, see Malaysia Sdn Bhd Accounting Services 2026: How Monthly Bookkeeping, Tax Filing and Audit Packages Are Priced (RM Guide).

Related reading: e-Filing of Form CP204 AND CP204A and Changes implemented by the Companies Act 2016.

This article was first published March 16, 2017 and last reviewed on 10 October 2026 against current LHDN guidance.

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