Form E Employers: Obligations, Deadlines and Penalties

What is Form E?

Form E is the annual return submitted by employers to HASiL regarding employees and remuneration paid. It is separate from Form EA/EC (remuneration statements to employees) and Form BE/B (personal returns).

Under subsection 83(1) of the Income Tax Act 1967 (ITA 1967), employers must submit a return in the prescribed form before or on 31 March of the following year, together with C.P.8D.

Source: HASiL — Employer Responsibilities; BN Filing Programme 2026; Example Form E 2025; Employer Responsibilities Slides T2025; ITA 1967 s.83(1) (see Official sources section).

Who must submit e-E?

Form E filing is now done electronically (e-E) via e-Filing at MyTax:

Companies and Labuan companies: mandatory e-E from Year of Remuneration 2016.
Employers other than companies: mandatory e-E from Year of Remuneration 2023.

Source: HASiL — Employer Responsibilities; Example Form E 2025 (see Official sources section).

Form E deadline and completeness

Form E must be submitted before or on 31 March of the following year, together with C.P.8D (subsection 83(1) ITA). For Year of Remuneration 2025, e-Filing starts on 1 March 2026 and the deadline is 31 March 2026.

Form E is only considered complete if C.P.8D is submitted before/on the deadline. However, employers who have submitted information via e-Data Praisi before 25 February do not need to submit C.P.8D:

e-Data Praisi: upload txt file before/on 25 February.
e-CP8D: submitted before/on the e-E deadline.

Source: HASiL — Employer Responsibilities; BN Filing Programme 2026; Example Form E 2025; Employer Responsibilities Slides T2025 (see Official sources section).

Form EA/EC for employees

Form EA/EC is the remuneration statement prepared and given to each employee before or on the last day of February (subsection 83(1A) ITA). For Year of Remuneration 2025, this means before or on 28 February 2026.

Note: Form EA/EC does not need to be submitted to HASiL — it is only for employees. Employers do not need to submit Form EA/EC to LHDNM.

Source: HASiL — Employer Responsibilities; BN Filing Programme 2026; Example Form E 2025; Employer Responsibilities Slides T2025; ITA 1967 s.83(1A) (see Official sources section).

What needs to be reported in Form E?

Form E covers all employees — full-time, part-time, contract, and industrial trainees — as well as management individuals such as directors, cooperative board members, principal administrators, partners, and officers of Labuan entities.

Details reported include total remuneration, PCB, zakat, KWSP, PERKESO, TP1 and benefits.

Source: BN Filing Programme 2026; Example Form E 2025 (see Official sources section).

Penalties for failure

Failure to submit Form E before/on 31 March is an offence under subsection 120(1)(b) ITA — action under s.120(1) is also stated in the BN Filing Programme for Form E/P.

HASiL's Example Form E 2025 also states that failure to submit EA/EC before 28 February 2026 is an offence under subsection 120(1)(b) ITA.

Source: Example Form E 2025; Employer Responsibilities Slides T2025; BN Filing Programme 2026 (see Official sources section).

Records and address changes

Records: employers must keep records for 7 years and easily accessible to HASiL.
Address change: notify HASiL within 3 months (s.89 ITA).

Source: HASiL — Employer Responsibilities; Example Form E 2025 (see Official sources section).

Dormant entities

Companies, limited liability partnerships, trusts and cooperatives that are dormant are still required to submit e-E and C.P.8D.

Source: BN Filing Programme 2026 (see Official sources section).

Not covered in this draft

e-Filing step details for e-E at MyTax (menus/screen steps) were not extracted in this research review — not covered in this draft.
Additional rates/penalties for late payment of employee tax (not Form E) are not covered here — refer to the PCB/MTD and penalties-appeal drafts.
Employer file closure was not confirmed in this review — not covered in this draft.

Frequently Asked Questions (FAQ)

Q. What is the difference between Form E and Form EA/EC? A. Form E is the employer's annual return to HASiL (before/on 31 March). Form EA/EC is the remuneration statement prepared and given to employees before/on the last day of February — it does not need to be submitted to HASiL.

Q. When is the Form E deadline? A. Before or on 31 March of the following year, together with C.P.8D. For Year of Remuneration 2025: 31 March 2026.

Q. What is e-Data Praisi? A. Upload a txt file of employee information before/on 25 February. Employers who have done so do not need to submit C.P.8D.

Q. Is Form E mandatory online? A. Yes — companies and Labuan companies from Year of Remuneration 2016; employers other than companies from Year of Remuneration 2023, via e-Filing at MyTax.

Q. What happens if Form E is submitted late or not at all? A. It is an offence under s.120(1)(b) ITA — a fine of RM200–RM20,000 or imprisonment for up to 6 months, or both.

Q. How long must records be kept? A. 7 years, easily accessible to HASiL. Address changes are notified within 3 months.

Glossary

Form E — the employer's annual return to HASiL (before/on 31 March).
Form EA/EC — remuneration statement given to employees before/on the last day of February.
C.P.8D — employee particulars statement that must be submitted with Form E.
e-Data Praisi — txt file upload before/on 25 February; exempts the C.P.8D requirement.
e-E — electronic submission of Form E via MyTax.
Year of Remuneration — the remuneration period reported (e.g. Year of Remuneration 2025); Form E is for the previous remuneration year.
MyTax — HASiL's portal for e-Filing.
s.83(1) — the ITA 1967 provision requiring the employer's return before/on 31 March.
s.120(1)(b) — the offence provision for failure to submit Form E.