Quick answer: An employer gives each employee an EA statement (EC for government agencies) on or before the last day of February, and files Form E with LHDN by 31 March of the following year. Companies file Form E through e-Filing. Form E is only complete if the employee data (CP8D) is submitted on time. Failure is an offence under section 120(1), with a compound of RM200 to RM20,000, imprisonment of up to 6 months, or both.
- EA to employees: last day of February.
- Form E to LHDN: 31 March.
- Employee data via e-Data Praisi to 25 February, then e-CP8D.
- Form E is required even if you had no employees.
- Penalty: RM200 to RM20,000 and/or up to 6 months' jail.
Deadlines for Remuneration Year 2025
| Item | Date |
|---|---|
| EA/EC to each employee | On or before 28 February 2026 |
| Employee data via e-Data Praisi | On or before 25 February 2026 |
| Employee data via e-CP8D | From 26 February, on or before the Form E deadline |
| Form E | 31 March 2026, with e-Filing available from 1 March 2026 |
| Grace period | 1 month for Form E, but the payment grace period does not apply |
What to Do
Prepare the EA
Report gross pay paid for the year ending 31 December. Do not send EA forms to LHDN.
Submit employee data
Use e-Data Praisi, then e-CP8D from 26 February. Amendments are unlimited until the deadline.
File Form E
Log in at mytax.hasil.gov.my, choose e-Filing, e-Borang, e-E, and select the year.
Keep records
Keep for 7 years.
Penalties
| Failure | Provision |
|---|---|
| Late or missing Form E | Paragraph 120(1)(b) |
| Not preparing or giving the EA on time | Paragraph 120(1)(d) |
| Penalty | Compound RM200 to RM20,000, or up to 6 months' jail, or both |
Other Employer Filings
LHDN also requires employers to provide Form CP58 (incentive payments to agents, dealers or distributors) by 31 March of the following year.
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Mistakes
Skipping Form E because there were no employees
Filing is mandatory even with no employees.
Sending EA forms to LHDN
EA forms go to employees only.
Late CP8D data
Form E is incomplete without it.
How We Help
What we handle for you
Accounts and filings
- Keep your accounting records and prepare year-end financial statements.
- Help with the tax and statutory filings that follow from your accounts.
Payroll
- Run payroll and prepare the monthly and yearly payroll filings.
Why companies choose us
Accounting, payroll and company set-up under one roof
- We also handle company incorporation and expatriate pass applications, so your accounts, payroll and structure stay aligned.
A Kuala Lumpur firm
- Neutral Consulting PLT is led by a Managing Partner who is a member of the Malaysian Institute of Accountants.
Frequently Asked Questions
Quick answers.
When must the EA form be given to employees?
On or before the last day of February of the following year.
When is Form E due?
31 March of the following year.
Do companies file Form E online?
Yes. Companies and Labuan companies must file through e-Filing.
What is CP8D?
The employee data submission that makes Form E complete.
Where do I submit employee data?
e-Data Praisi from 1 January to 25 February, then e-CP8D from 26 February.
Is the amount on the EA net or gross pay?
Gross pay for the year ending 31 December.
Is Form E needed if there were no employees?
Yes. Filing is mandatory even if the employer had none.
Do I submit EA forms to LHDN?
No. The EA goes to the employee.
What is the penalty for late filing?
A compound of RM200 to RM20,000, imprisonment of up to 6 months, or both, under section 120(1).
Is there a grace period?
LHDN's 2026 programme lists a one-month grace period for Form E, but not for payment.
How long do I keep records?
7 years.
Can you prepare our EA and Form E?
Yes. We prepare them with payroll.
Sources
Official sources
- LHDN (HASiL), Procedure for completing EA and Form E
- LHDN (HASiL), Employer responsibilities
- LHDN (HASiL), Return form filing programme for 2026
This page is general information, not legal advice. Agencies change their requirements, so confirm the current rules with LHDN, the Royal Malaysian Customs Department and SSM, or with us, before you act. Checked November 2026.
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