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.
Form E: Document Illustration

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




Required regardless with or without employee

Sdn Bhd

Limited liability partnerships


Sole Proprietorship

With employee



Entity Type
E-File No.
Form E



Required regardless with or without employee


Sole Proprietor A

Sole Proprietor B

Partnership A

Partnership B


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?

  1. Employer’s details
  2. 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.

Generate Form E with helps you to generate and distribute accurate payslips and Form E seamlessly.

Run your payroll with us and let us do the work.
woman signing her form e
woman signing her form e

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.
Edit Content


E Payroll

Comprehensive payroll processing software

E Leave

Accurate and integrated leave management module

E Claim

A paperless and digital claim system for all

E Attendance

Hadir, Kakitangan's robust and reliable E attendance system

HR Premium

The intersection of HR and Information Technology

HR Sifu

Flourish your business by understanding HR

Software Integrations

Edit Content


Free HR Documents

Explore, download, and edit an array of HR documents for free


Reliable insights from Malaysia's HR expert


Free Payroll Guide

Comprehensive payroll guide to manage payroll efficiently

EA Form

Seamless and automatic generation of EA Form

Form E

Hassle-free and automatic generation of Form E

Edit Content


About Us

Malaysia’s trusted HR partner


Real customer success stories