What Is Form E?
Form E is a mandatory annual submission to Lembaga Hasil Dalam Negeri (LHDN) by employers in Malaysia.
It reports employee income information, salary payments, benefits, and tax-related details for a particular Year of Assessment (YA).
Companies with employees are generally required to submit Form E, even if no tax deduction was made during the year.
Who Needs to Submit Form E?
Form E is generally required for:
- Sdn Bhd companies with employees
- Businesses paying salaries, wages, bonuses, or allowances
- Employers registered with LHDN
This includes companies with:
- local employees
- foreign employees
- directors receiving remuneration
Submission Requirement
| Requirement | Timeline |
| Form E Submission | On or before 31 March every year |
| EA Form Issuance to Employees | On or before 28 February every year |
Form E must be submitted electronically through LHDN’s e-Filing system.
What Information Is Included in Form E?
Form E typically includes:
- Employer information
- Number of employees
- Total salary and remuneration paid
- PCB/MTD deductions
- Benefits-in-kind and allowances
- Employee tax-related information
Sample of Form E
Consequences of Failing to Submit Form E
Failure to submit Form E is an offence under the Income Tax Act 1967 and may result in penalties imposed by LHDN.
Possible Penalties & Consequences
| Offence | Possible Penalty / Consequence |
| Failure to submit Form E before deadline | Fine of RM200 to RM20,000 |
| Failure to comply with employer tax obligations | Possible imprisonment of up to 6 months |
| Late or inaccurate submission | Penalties and enforcement action by LHDN |
| Repeated non-compliance | Increased scrutiny or audit risk |
Important Reminder
Even if:
- the company made no PCB deductions
- the company has minimal employees
- the business is inactive temporarily
Form E obligations may still apply if the company employed staff during the Year of Assessment.
Sample Penalty / Reminder Notice
Common Mistakes
- Forgetting the 31 March deadline
- Confusing Form E with EA Forms
- Assuming no PCB means no submission required
- Submitting incomplete employee information
- Delaying payroll reconciliation until year-end
How Altomate Can Help
Managing Form E submissions can become difficult when payroll records, PCB deductions, and employee information are not properly organised throughout the year.
Many employers only realise issues during year-end tax submissions when deadlines are already close.
Altomate helps simplify the process through:
- Form E preparation & submission
- Payroll record organisation
- PCB and payroll compliance support
- Employee remuneration reconciliation
- Deadline reminders
- Payroll and bookkeeping support
- Ongoing employer tax compliance assistance
This helps businesses reduce the risk of:
- Late Form E submissions
- Payroll reporting errors
- Missing employee tax information
- Penalties from LHDN
- Last-minute compliance issues
Need Assistance?
Contact Altomate on WhatsApp for assistance with:
- Form E submissions
- Payroll compliance
- PCB management
- Employee tax reporting
- Payroll & bookkeeping support
- Ongoing LHDN compliance management
