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Have You Submitted Your Form E ?


Who need to submit Form E ?

  • All employers (Company / Sole Proprietor / Limited Liability Partnership / Partnership)

What is Form E ?

  • Report to inform LHDN number of employees and employees’ income details.

  • Due on 31 March every year

Failure to submit Form E ?

  • Fine of not less than RM 200 and not more than RM 20,000; or

  • Imprisonment for a term not exceeding 6 months; or both.

New Updates in Form E 2016:

1. Which employees need to fill up in Form E listing (CP 8D)?

2015

  • Any employee whose annual gross remuneration is RM34,000 and above

  • Any employee whose annual gross remuneration is less than RM34,000 but the monthly gross remuneration is RM2,800 and above

2016

  • ALL EMPLOYEES for the year 2016

Note: the abovementioned “employees” include directors

2. New column (requirement) in CP8D

Column E Marital status of employee

Column F Tax borne by employer?

Column G Number of child qualified for tax relief

Column H Total qualified child relief

Column I Total gross remuneration (Same as Form E 2015 column E)

Column J Benefit in kind

Column K Value of living accommodation

Column L Employee share option scheme (ESOS) benefit

Column M Tax Exempt Allowances / Perquisites / Gifts / Benefits

(Same as Form E 2015 column F)

Column N & O Total claim for deduction by employee via Form TP1

Column P Contribution to Employees Provident Fund (EPF)

Column Q Zakat paid via salary deduction

Column R Total Monthly Tax Deduction (MTD)

(Same as Form E 2015 column G; called Potongan Cukai Bulanan (PCB) in Malay)

Column S Total tax deduction CP38

(The amount LHDN requested employer to deduct from employee’s salary to repay the balance of tax owed to LHDN)

Reference: ExplanatoryNotes_E2016_2.pdf

#tax

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Last Updated in 2020 by BISPOINT Group