In Malaysia, employers who hire employees are required to comply with certain tax reporting obligations, and Form E is one of the key annual returns that must be submitted by employers. The form is used to report employee remuneration information to
Lembaga Hasil Dalam Negeri Malaysia (LHDN), the Inland Revenue Board of Malaysia. Regardless of the size or profitability of the business, companies that employ staff during the year are required to submit Form E in accordance with the regulations.
What Is Form E?
Form E is an annual statutory return that employers must submit to
Lembaga Hasil Dalam Negeri Malaysia (LHDN), the Inland Revenue Board of Malaysia.
It reports the remuneration paid to employees for the preceding year, including:
- Annual salary and wages
- Bonuses and allowances
- Benefits-in-kind
- Number of employees
- Monthly Tax Deduction (PCB / MTD) details
Form E serves as an official declaration of employer payroll information.
2026 Submission Deadline
For the employment year 2025 (submission in 2026):
- Statutory Deadline: 31 March 2026
- E-Filing Deadline: 30 April 2026
Who Is Required to Submit Form E?
All employers in Malaysia who hire employees are legally required to submit Form E, regardless of business size or profitability.
This applies to the following business entities:
- Sole Proprietorship
- Partnership
- Private Limited Company (Sdn Bhd)
- Limited Liability Partnership (LLP)
- Public Limited Company (Berhad)
Even if the company did not generate profit during the year, submission is mandatory as long as employees were engaged.
Key Information Included in Form E
**Data Updated On 3.03.2026
(201706002678 & AF 002133)