Published March 16, 2017 · Updated October 5, 2026
Did you know that a company in Malaysia must file Form E even when it has no employees at all? LHDN treats the employer's annual return as a mandatory disclosure rather than a tax-payment form.
In this guide, we explain who must submit Form E and the deadline for remuneration paid in 2026. We also cover CP8D and EA requirements, MyTax filing and late-submission penalties.
What Is Form E and Who Must Submit It in Malaysia?
Form E is the employer's annual return of remuneration, and every employer in Malaysia must submit it — even a company with no employees.
Form E, also known as Borang E, is the employer's annual declaration of the remuneration paid to employees during a calendar year. It is submitted to the Inland Revenue Board of Malaysia (LHDN) under subsection 83(1) of the Income Tax Act 1967 (ITA).
The form does not compute tax. Instead, it confirms the number of employees, the total remuneration paid, and the tax deducted under the Monthly Tax Deduction (MTD or PCB) scheme. LHDN uses it to cross-check each employee's personal tax return, which makes accuracy essential.
The definition of an employer is deliberately broad. Newly registered companies should note this duty from day one. Our Malaysia company incorporation services set out the compliance calendar that follows registration, including this annual filing.
1. Companies (Sdn Bhd)
Every company incorporated in Malaysia must file, including dormant companies and companies with a single director. If no remuneration was paid at all, the company still submits a nil return.
2. Sole proprietors, partnerships and LLPs
These business forms must file once they employ staff or pay remuneration reportable to LHDN. The obligation applies even if all employees left during the year.
3. Clubs, associations and other bodies
Sports clubs, trade associations, societies and non-governmental organisations that pay salaries, allowances or director's fees fall within the same obligation.
When Is the Form E Due Date in Malaysia?
Form E for remuneration paid in 2026 must reach LHDN by 31 March 2027, and the deadline applies whether or not the company paid any remuneration.
The deadline is fixed by law: 31 March of the following year. For 2026 remuneration, the due date for Form E submission is 31 March 2027. For example, remuneration paid in 2025 was reported on a Form E due 31 March 2026.
The date does not shift with the financial year end. A company with a June year end still reports calendar-year remuneration in Form E, because the form tracks the calendar year, not the accounting period.
Employers often bundle this filing with other annual obligations. Preparing in January or February gives employers time to verify payroll data. It also avoids last-week portal pressure.
Where applicable, companies must submit their estimate of tax payable using Form e-CP204; companies that have not commenced operations do not need to submit it. Companies must also submit their annual income tax return (Form e-C) under the Self-Assessment System. LHDN's official guidance for companies explains the related obligations. Deadlines for these companion filings are summarised below.
Form E Submission Requirements by Employer Type
| Employer type | Form E required? | Key point |
|---|---|---|
| Company (Sdn Bhd), including dormant | Yes | Nil return still needed when no remuneration was paid |
| Sole proprietorship with employees | Yes | Reports all employees' remuneration and MTD |
| Partnership or LLP with employees | Yes | Covers staff remuneration; partner drawings handled separately |
| Club, association or society | Yes | Salaries, allowances and director's fees are reportable |
| Employer that ceased operations mid-year | Yes | Final return covers remuneration paid up to cessation |
How Do You File Form E Online Through MyTax?
Form E is submitted electronically through LHDN's MyTax portal, and the time required depends on the completeness of employer and employee data.
Form E must be submitted electronically through the MyTax portal. Before starting, confirm the employer's income tax number is registered — new companies can register online using the e-Daftar application.
The process itself is straightforward. The steps below reflect the sequence LHDN requires, and completing them in order prevents most rejections.
Step 1: Activate your MyTax account
Log in at the MyTax portal with the employer's tax reference number. First-time users activate access through LHDN's registration process before filing.
Step 2: Prepare your employee data
Gather each employee's name, tax number, Identification Card (IC) or passport number, total remuneration and MTD for the calendar year.
Step 3: Submit e-Data Praisi or e-CP8D
Submit employee remuneration data through e-Data Praisi or e-CP8D. Employers using e-Data Praisi do not need to submit a separate CP8D.
Step 4: Complete and submit the e-E form
Transfer the totals, verify the employer's details and number of employees, and submit before 31 March 2027.
Step 5: Save the acknowledgement
Download the submission receipt as proof of filing. LHDN matches any later audit queries against these records.
What Supporting Statements Must Employers Also Prepare?
For 2026 remuneration, employers using e-Data Praisi must submit employee data by 25 February 2027; e-CP8D and Form e-E are due by 31 March 2027, and EA or EC statements must be provided by 28 February 2027.
Form E is only the summary. LHDN also requires the underlying detail, and employees rely on their individual statements to complete their own personal returns.
Payroll totals should also reconcile with the annual accounts. Many businesses align Form E season with their compilation of unaudited financial statements. Consistent figures across payroll, accounts and tax filings reduce the risk of queries.
1. CP8D (statement of remuneration)
Submit employee remuneration data through e-Data Praisi by 25 February 2027 or through e-CP8D by 31 March 2027. Employers who submit e-Data Praisi do not need a separate CP8D. LHDN uses the employee-level data to verify Form E.
2. EA and EC forms
Issued to every employee by 28 February 2027, these statements show the year's remuneration and deductions. The EC form applies to public-sector employees, while private-sector employees receive Form EA.
Malaysia Employer Annual Filing Calendar for 2026 Remuneration (2027 Deadlines)
| Filing or statement | Who submits | Due date |
|---|---|---|
| EA / EC form (statement to each employee) | Employer | By 28 February 2027 |
| CP8D (statement of remuneration) | Employer | By 31 March 2027 |
| Form e-E (employer's return) | Employer | By 31 March 2027 |
| Form e-CP204 (estimate of tax payable) | Company | 30 days before the basis period begins (a newly operating company: within 3 months of commencing operations) |
| Form e-C (company income tax return) | Company | Within 7 months of the accounting year end |
What Are the Penalties for Filing Form E Late?
Late or missing Form E submissions can attract a fine of RM200 to RM20,000, imprisonment of up to six months, or both.
Form E is an employer's return. Under subsection 120(1) of the ITA, failure to furnish it is an offence. On conviction, an employer faces the consequences summarised below.
Providing incorrect information may trigger separate offences and penalties where tax is underreported. Accuracy and timely filing are both essential.
We help clients regularise overdue Form E filings. Prompt action can reduce the period of non-compliance, but it does not remove the filing obligation.
Form E Offences and Consequences
| Offence | Provision (ITA 1967) | Consequence |
|---|---|---|
| Failure to furnish Form E | Section 120 | Fine of RM200 to RM20,000, imprisonment up to 6 months, or both |
| Incorrect return with tax understated | Section 113 | Fine of RM1,000 to RM10,000 and 200% of the undercharged tax |
| Wilful falsification | Section 113 | Penalty of 100% to 300% of the undercharged tax |
Which Common Mistakes Should Employers Avoid?
The costliest Form E errors are assumptions — that no employees means no filing, or that CP8D can be skipped.
The mistakes below account for most late or rejected submissions we see each March. Each one is avoidable with a simple calendar entry in January and a short internal data check.
1. Assuming no employees means no filing
Every company submits. A nil return takes minutes to file and closes the obligation for the year.
2. Skipping CP8D
Form e-E is complete only when C.P.8D is furnished by the due date, except that sole proprietorships, partnerships, Hindu joint families and deceased persons' estates with no employees are exempt from C.P.8D, and leaving it to the final week invites data errors.
3. Issuing EA forms after 28 February
Employees need their statements early to file personal returns on time. Late issue triggers complaints and follow-up queries.
4. Mismatched payroll data
Figures in Form E, CP8D and the payroll ledger must agree. Discrepancies are a common trigger for LHDN scrutiny.
5. Forgetting director's fees and benefits
Remuneration includes allowances, benefits-in-kind and perquisites, not just basic salary, and each category must be reported correctly.
Conclusion
Form E has a strict timetable. Every employer in Malaysia submits it by 31 March of the following year. CP8D or e-Data Praisi and EA statements support the filing. Companies must still file when no remuneration was paid. Failure to file may, on conviction, result in a fine of RM200 to RM20,000, imprisonment of up to six months, or both.
We prepare and submit Form E, CP8D and EA statements for employers of every size, alongside payroll, corporate tax and company compliance support. Our Corporate Services Provider team also untangles overdue filings before penalties compound.
If this Form E Malaysia guide leaves questions about your payroll data or filing status, 3E Accounting Malaysia is one message away. Visit our contact page and our team will respond within one working day.
Get Your Form E Filed Before the Deadline
Let 3E Accounting Malaysia handle Form E, CP8D and EA filings so your company stays fully compliant with LHDN.
Frequently Asked Questions
Yes. Every company must submit Form E even if no remuneration was paid, in which case it files a nil return.
31 March 2027. The deadline is 31 March of the year following the calendar year in which the remuneration was paid.
No. LHDN requires electronic submission through the MyTax portal. Submit employee remuneration data through e-Data Praisi or e-CP8D.
Form E is the employer's summary return, while CP8D lists each employee's remuneration and monthly tax deduction details. Employers using e-Data Praisi do not need a separate CP8D.
Under section 120 of the Income Tax Act 1967, the employer may be fined RM200 to RM20,000, imprisoned for up to six months, or both.
Abigail Yu
Director
Abigail Yu oversees executive leadership at 3E Accounting Group, leading operations, IT solutions, public relations, and digital marketing to drive business success. She holds an honors degree in Communication and New Media from the National University of Singapore and is highly skilled in crisis management, financial communication, and corporate communications.
