Employer & Employee Tax Reporting – 2026 Filing Year Employer & Employee Tax Reporting
(Form E, CP8D, EA & EC)
Employers in Malaysia are required to comply with statutory tax reporting obligations to LHDN for the Year of Assessment 2025
(Filing Year 2026). Proper and timely submission helps avoid penalties and ensures smooth employee tax filing.
Overview of Employer & Employee Tax Reporting (Form E, CP8D, EA & EC)
Employer & Employee Tax Reporting is a statutory requirement under the Income Tax Act 1967, where employers are required to report employee remuneration and related tax information to Lembaga Hasil Dalam Negeri Malaysia (LHDNM)
for the Year of Assessment 2025 (Filing Year 2026).
This reporting framework ensures accurate declaration of employment income, benefits, and tax deductions, and it supports employees in fulfilling their individual tax filing obligations.
🔍 Key Highlights of Employer & Employee Tax Reporting
Mandatory annual submission of Form e-E (Form E) by all employers, including dormant entities
- Accurate reporting of employee remuneration via C.P.8D
- Issuance of Form EA / EC to employees for personal tax filing
- Compliance with Monthly Tax Deduction (MTD / PCB) requirements
- Form e-E will only be considered complete when C.P.8D is submitted on time
- Late or incomplete submission may result in penalties under ITA 1967
🏢 Eligibility Criteria
Applicable to all employers in Malaysia, including:
– Companies
– Partnerships
– Sole proprietors
– LLPs, trust bodies & co-operatives
Employers with employees are required to submit C.P.8D
Dormant or inactive employers are still required to submit Form e-E
Employers without employees (sole proprietorship, partnership, Hindu Joint Family, deceased person’s estate) are exempted from submitting C.P.8D
⏳ Filing Timeline – Year 2026
- EA / EC to employees preparation deadline: By 28 February 2026
- Form E & C.P.8D for the Year 2025 submission deadline: 31 March 2026
📑 Reporting Scope & Information Required
Employer details (name, TIN, category, operational status, contact details)
Workforce information (total employees, MTD-subject employees, new hires, resignations)
Employee particulars (name, IC / passport, TIN, employment status)
Income components including:
– Gross remuneration
– Benefits-in-kind (BIK)
– Value of Living Accommodation (VOLA)
– ESOS and remuneration arrears
Tax-exempt allowances (subject to conditions and limits)
MTD / PCB, EPF, zakat deductions
⚠️ EA / EC figures must match CP8D data.
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- Assessing eligibility for ACA
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🔗 Official Income Tax & Reference Documents
1. Income Tax Act 1967
– Employer obligations on remuneration reporting
2. LHDNM Return Form (RF) Filing Programme – Year of Assessment 2026
3. Lembaga Hasil Dalam Negeri Malaysia (LHDNM) official guidelines and e-Filing requirements
Malaysia
