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What is Form E?

Form E is a declaration report submitted by every employer to inform the IRB on the number of employees and the list of employee’s income details every year not later than 31st March.

The Form E contains information on the company (employer) and ALL employee compensation that will be included in CPP8D.

According to Income Tax Act Section 120(1), failure to submit Form E is punishable by a fine of not less than RM 200 and not more than RM 20,000, or by imprisonment for a term not exceeding 6 months, or by both (b).

When is the due date to issue E Form?

The due Date for e-Filling will be 30 April every year.

What information is required to fill up Form E?

• Employer’s (company’s) details.
• Employees remuneration information (i.e., salaries, wages, allowance, incentives & etc.) to be included in the CP8D form.

What is Form EA?

EA form is an Annual Remuneration Statement that every employer shall prepare and disseminate to their employees before end of February every year.

The EA Form can be used to determine whether our pay grade is above that at which we are required to file taxes.

Failure to prepare and render EA Form to employees before last day of February,
fine of RM 200 to RM 20,000 or imprisonment for a term not exceeding 6 months or both.

When is the deadline to issue EA Form?

Employers have to prepare and distribute the EA Form before the last day of February every year.

What information do we need to fill into Form EA?

• All salaries, benefits, pensions and other paid by employers to employees.
• Details of tax deductions deducted by employers when calculating MTD (Monthly Tax deduction).
• EPF & SOCSO contribution by employee.
• Tax exemption allowances or benefits.