Form E: The Essential Annual Return for Employers

Form E: The Essential Annual Return for Employers

If you own a business in Malaysia, Form E is a mandatory reporting requirement that cannot be ignored. Even if your company is dormant or has no employees, you likely still have a responsibility to file.

What is Form E?

Form E (the Return Form of Employer) is a declaration submitted by an employer to the Inland Revenue Board of Malaysia (LHDN).

Unlike the Form EA, which is handed to your staff, the Form E is submitted directly to LHDN. It serves as a summary of:

  • The total number of employees you had during the year.

  • The total amount of remuneration (salaries, bonuses, etc.) paid.

  • The total amount of Monthly Tax Deductions (PCB/MTD) remitted to LHDN.

  • Confirmation that you have issued Form EA to all your employees.


The "Silent Partner": What is C.P. 8D?

You cannot mention Form E without mentioning C.P. 8D. This is the detailed list of every single employee’s salary and deduction info. For the Form E submission to be considered "complete," you must also submit the C.P. 8D data (usually via the e-Data Praisi system or by uploading a file in the e-Filing portal).


The Annual Timeline: Don't Miss the Grace Period

The timeline for Form E is slightly different from Form EA, providing employers a bit more time to consolidate their data.

Filing Method

Yearly Deadline

Notes

Manual Submission

31st March

Rare now, as LHDN heavily pushes for digital.

e-Filing (e-E)

30th April

LHDN typically provides a 1-month grace period for online submissions.


Important for 2026:

As we look toward the 2026 tax season (reporting for the 2025 calendar year), your digital submission via the MyTax portal must be completed by 30 April 2026.


Who Must File?

A common mistake is thinking you only file if you have taxable employees.

  • Sdn Bhd / Berhad / LLP: Must file every year, even if there are zero employees (a "NIL" return).

  • Sole Proprietors / Partnerships: Must file if they have at least one employee.


The Risk of Non-Compliance

Missing the Form E deadline is a serious offense under the Income Tax Act 1967. Penalties for failing to submit or late submission can range from RM200 to RM20,000, and LHDN can also take legal action against company directors.

Disclaimer:

The information shared in this post is for general educational and reference purposes only. It does not constitute professional advice. Regulations and requirements may change from time to time. For guidance specific to your situation, please consult with our firm or a qualified professional.