Generate Form E and Borang CP8D

Andrew

Updated 08 November 2024 03:33

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:

If you have any questions you can contact us via support@yourpayroll.io