Borang E / Form E
What is Borang E/Form E?
Form E serves as a declaration report to inform LHDN of the number of employees in the company and their income details. Employers must submit general Form E no later than 31st March every year.
Meanwhile, the E filing submission deadline is one month after the due date (30th April). Failure to do so may result in a fine of RM200 to RM20,000, or imprisonment for a term not exceeding 6 months, or both.
Are You Obligated to Submit Borang E/Form E?
Since 2016, all companies, with or without employees, must submit Form E to LHDN. This extends to dormant companies and companies not in operation. As of 2021, this extends to dormant companies, limited liability partnerships, trust bodies and co-operative societies.* Individuals (freelancers, gig workers, etc.) are not obligated to file Form E.
Entity Type |
E-File No. |
Form E |
||
|---|---|---|---|---|
|
Companies |
Berhad |
|
Yes |
Required regardless with or without employee |
|
|
Sdn Bhd |
|
||
|
|
Limited liability partnerships |
|||
|
Non-companies |
Sole Proprietorship |
With employee |
Yes |
Required. |
Entity Type |
E-File No. |
Form E |
|---|---|---|
|
Companies |
Yes |
Required regardless with or without employee |
|
Non-companies |
|
|
|
Sole Proprietor A
|
|
|
|
Sole Proprietor B |
|
|
|
Partnership A |
|
|
|
Partnership B |
|
|
|
Individual |
|
|
Understanding Borang E/Form E
Form E serves to report the total number of employees in a company, the number of new employees, employer’s details, employees’ details and their incomes.
What Are the Details Needed in Borang E/Form E?
- Employer’s details
- Employee’s details (for employees with yearly gross remuneration of RM34,000 and above or for employees with a monthly gross income of at least RM2,800 [including bonuses but does not include the salary arrears of previous years]). Meanwhile, for employees who do not meet the requirement, the employee’s data in Part A can be filled with “0”.
What You Need to Remember
- For companies, Form E can only be submitted online and LHDN has the right to reject paper or manual submission under the Income Tax Act 1967.
- Meanwhile, non-companies may submit online via e-Filing or a physical copy through postal or walk-in.
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Frequently Asked Questions (FAQ)
Yes, both part-timers and contracted employees (as well as interns) need to be reported since the company employs them for that particular year.
The LHDN only accept manual or paper submission from employers who are not companies. If a company proceeds with a manual submission, the LHDN has the right to reject the submission under subsection 83(1B) of the Income Tax Act 1967.
No, all employers must register the Employer file first before submitting Form E.
