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)?
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
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)