Form E and Borang CP8D (Return form of employer) is a declaration report submitted by an employer to the Inland Revenue Board (LHDN) every year, no later than 31 March. It reports:
- Employer's company details;
- Each employee’s remuneration details.
Generate the Report
- To generate the report, start by going to the Reports section.
- Navigate to Statutory Reporting and select IRB - Borang CP8D E form (Return form of employer).
- You can then filter the results according to the following:
- Tax Year: You can select the relevant basis calendar year;
- Pay schedule: Will list all active pay schedules within the business;
- Employing entity: Only applicable if there are multiple employing entities set up;
- Employee: An individual employee can be selected;
- Employee default location: As configured on the Employee file > Pay run defaults page.
- Click the Generate button.
- The following data will be shown:
- Information of number of employees;
- Number of employees
- Number of new employees
- Number of employees subject to MTD
- Number of employees who have ceased employment
- Employee name
- Identity card / Passport number
- Total gross remuneration
- Total tax exempt allowances
- Total child relief
- Total TP1 tax relief
- Total Zakat
- Total EPF
- Total MTD
- Medical insurance paid via salary deduction (Insurans perubatan yang dibayar melalui potongan gaji)
- SOCSO contiribution paid via salary (Caruman PERKESO yang dibayar melalui potongan gaji)
Export the Report
- You are able to download the report to TXT or CSV files
- Click on the relevant buttons to export.
- Click on the TXT file button to automatically prompt the download. It contains 2 files within a .zip file
- Employer's particulars
- Employees particulars
- Example of Employer's particular in the txt data file: 1234567890|Malaysia Business|2021
- Example of an employee's particular in the txt data file: Employee A|12345758331|111111111111|2|2|3|18000|80750|2800|||1600|5425||8064|3440.00|2073.35|
- You are also able to download the report as a .csv file that can then be read in Excel or similar spreadsheet software.
Important to note
- Employers are required to complete the form in csv or txt file format on all their respective employees for the relevant basis calendar year.
- Remember that Form E will only be considered complete if Borang CP8D is submitted on or before the due date for submission of the form by 31 March.
- Other than e-Data Praisi and e-Filing (e-E), Borang CP8D must be submitted in csv or txt file format via LHDN MyTax Portal (e-Filing).
- Employers who fail to submit Form E are liable to a fine of not less than RM200 and not more than RM20,000, or to imprisonment for a term not exceeding 6 months, or to both under Section 120(1)(b) of the Income Tax Act 1967.
Further Information
More information from IRB CP8D/E form guides: