What is Form E?

Form E is a declaration report submitted by every employer to inform the IRB on the number of employees and the list of employee’s income details every year not later than 31st March (filing via LHDN Mytax platform extended to 30th April)

What is CP8D?

Form CP8D is a declaration report and contains details of the employer’s company and a list of remuneration paid to each employee in a calender year (January to december) each year.

The deadline for submitting employer CP8D and Form E via e-Filing is annually on April 30th. For instance, for remuneration received in the year 2023, the deadline falls on April 30th, 2024. It’s important to note that all companies, regardless of their activity status—whether dormant, inactive, or conducting business—must file Form E and Form CP8D with LHDN.

My company is dormant (not in business)  / no employee , still need to submit?

Yes. it is a must to submit. Upon a company incorporated in Malaysia, your company will automatically receive a Tax number (C number) and an employer number (E number). It is mandatory for all companies to file the Form E and Form CP8D using the Employer number (E number).

Note: Director is deemed as staff of a company even the company is inactive.

Who responsible to file Form E and Form CP8D to LHDN via mytax portal?

It is the responsibility of the director of a company to file Employer form (Form E) and Form CP8D to LHDN via Mytax portal. A company director may appoint a representive (Wakil) to file the forms on behalf. The representative (Wakil) designated to handle tax matters can be your company’s payroll or administrative staff, or any individual authorized by the director through the MyTax portal. Once appointed, your staff or representative (Wakil) can log in to the MyTax portal using their own credentials (ID and password) and select the role of ‘representative of employer

Alternatively Employer (Company) may appoint licensed tax agent to file on behalf. Please note that Tax agent is commonly appointed to assist in filing income tax form only. if you need tax agent assistance in filing employer form , you may inform tax agent accordingly. Note: it is not the duty of of company secretary’s or auditor’s duty to file employer form to LHDN. If you need our advice and assistance on this matter, please contact us.

My accounting year end is droped on a month other than december, when should i submit Form E and Form CP8D?

Regardless of your accounting year-end month, employer reporting (Form E) follows the calendar year (January to December), with submissions due by the 30th of April of the subsequent year

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Step 5 –  Go to ‘Profile’ icon

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How to add a company (employer) to director’s personal mytax portal?

E number (employer number)

Step 1 –  Go to profile icon

 

Step 5 – Select Sole Proprietor / Company

Step 6 –  Key in Employer number (E number) of your company to this column. If you do not have E number with you. please contact LHDN to obtain or contact your tax agent or compay secretary to see whether they have your company E number.

Next, upload SSM document

You may refer below for the document required:

Step 7 – tick on acknowledgement and click submit and wait for the approval from LHDN

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Before proceeding to submit Form E, you need to file Form CP8D.

Let start with Form CP8D

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How to File form CP8D using Mytax portal?

Step 1 – Log on to Mytax Portal

Step 2 – Go to role Selection, choose Employer (majikan)

Step 3 – go to EzHasil Services, select E-data Pra-isi  / e-CP8D

Step 4 – Your company employer page will appear. please check your company data

Step 5 – On the side bar on the left hand side, select ‘Submission of CP8D’

Two selections available:

1. Submission of CP8D (Through online form) =  select this option if you are not using any payroll software, You need to key-in employee (include director) information & remuneration one-by-one

2. Upload CP8D = Select this option if you are using payroll software to generate CP8D or Data Pra-isi. upload the data downloaded from payroll software.

In this slide we assume you select ‘Submission of CP8D (Through Online form)’

Step 6 – Select year of remuneration 2023, and click search

Remuneration 2023 is referring to total salary, fees, commission, perquisite and benefit in kind (BIK) enjoy by the employees (include directors) during the calender year 1.1.2023 to 31.12.2023.

Step 7 – Form CP8D will appear on the screen, you may now search or key in your company employee remuneration (include director)

Step 8 – tick yes if employee is a Malaysia citizen, type-in name and NRIC

Step 9 – Insert details such as employee category, employee status, and date of retirement into the system

Tax Borne by employer = If the employee’s personal income taxes are paid by employer, the ‘personal income tax’ should be treated as a taxable benefit to be declare in Form EA and reported in Form CP8D. If your company is not paying personal income tax for your employees, please click ‘No’.

For the Employee catergory, you may select:

1. single

2. married and husband/wife is not working

3. married and husband/wife is working, divorced/widows/single with adapted child

Date of retirement:

1. If your company has a compulsory retirement age specified in its handbook or policy, kindly calculate and provide the date accordingly.

2. If your company does not have a compulsory retirement age, please adhere to the statutory retirement age of 60 to calculate and provide the date.

Qualify child relief = ‘number of child’ qualified to claim and total of child relief in RM.

Total Gross remuneration = total salary, OT, Commission, allowance, director fee received/receivable as per EA Form

Benefit in Kind (BIK) = BIK (Benefit in Kind) refers to the total benefits provided by the company to employees, such as a company car used by an employee/director for both business and non-business purposes, or petrol claims made by an employee/director for both business and non-business purposes.

To under stand more about what is BIK and how to value BIK, you may click on the following link:-

http://lampiran1.hasil.gov.my/pdf/pdfam/PR_11_2019.pdf

 

Step 10 –  Select Employee status & insert value of Living Accommodation (if any given to employee)

1) Select employee status:

1. Pengurusan organisasi = director

2. Tetap = Permanent staff

3. Kontrak = Contract staff

4. Sambilan = Part time staff

5. pelatih Industri = Trainee or intern

6. Lain-lain = Others

2) Insert ‘Value of Living Accommodation’ (VOLA)

If company provide living accommodation to employee (include director) of the company, the value of living accommodation (Also know as VOLA) given or enjoyed will be a taxable benefit in the hand of employee. The company need to declare the VOLA benefit in the Form EA and reported in Form CP8D.

To understand the concept of VOLA and how to determine the value the VOLA benefit, you may click below:-

https://phl.hasil.gov.my/pdf/pdfam/PR3_2005.pdf

Step 11 –  Please continue to insert additional information

1. Employee share option (ESOS) Benefit = if you company provide ESOS share benefit to your staff, please insert the value of the share benefit

2. Tax Exempt allowance / Perquisites / Gifts / Benefits =  If your company given an employee a free gift or perquisites or other benefit, please state the value of the benefit

3. Total claim for relief by employee via Form TP1

4. EPF Contribution (employee portion)

5. zakat deducted from salary

6. PCB deducted from Employee salary (CP39, CP38)

What is Prequisite?

Prequisite is a  benefits in cash or in kind which are convertible into money received by an employee from his employer or from third parties in respect of
having or exercising an employment. To understand of the concept of Prequisite, please click on below:

http://lampiran1.hasil.gov.my/pdf/pdfam/PR_05_2019.pdf

What is Form TP1?

The TP1 is an income tax form that is given to the employer by the employee to ensure that the MTD (monthly tax deductions) have taken into account the necessary rebates and deductions.

Step 12 – After completion, remember to click ‘Save Draft’ and then ‘Save’ to ensure your changes are kept

Step 13 –  To add more employees, navigate to the ‘Amendment of CP8D’ option located in the sidebar on the left. Next, select the year 2023 and click ‘Search’.

Step 14 – Click on the ‘Amend’ button to either add a new employee or amend the contents of CP8D.”

Step 15 –  Once Done, please click ‘submit’. Congratulation! you have completed the Form CP8D. You may now proceed to Form E.

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How to submit form E using Mytax portal?

Step 1 – Log on to Mytax Portal

Step 2 – Navigate to ‘Role Selection’, choose Employer (majikan)

Step 3 – Navigate to the EzHasil Services dropdown menu and select ‘E-filing’

Step 4 – Select E-Form

Step 5 – Select Form e-E and year of assessment 2023

Step 6 – Your company E number will appear and now click ‘teruskan’ (continue)

Step 7 – You will be landed on form E page, you may start to review and key in necessary information.

Step 8 – In the employer category column, select Company (swasta) if your company is a Sdn Bhd

Step 9 – In the Employer status column, select ‘in operation’ (beroperasi) if your company is active. Please select  ‘Dormant’ (dorman) if  your company is inactive.

Step 10 – Please insert number of staffs (include director) as at 31.12.2023, number of staff subject to PCB during the year 2023, number of new employee, number of staff resigned/terminate employment, number of staff leave Malaysia during the year.

Step 11 – Make your declaration. Print draft to check. Once checked, please press ‘sign and send’

 

Step 12 – Congratulation. You have completed. please remember to print the acknowledgement slip as a prove of submission.