How to Submit Form E & CP8D 2025
Submitting Form E and C.P.8D is a critical annual compliance requirement for employers in Malaysia. These forms are part of the statutory obligations to report employee income details to the Inland Revenue Board of Malaysia (LHDN). In this guide, we will walk you through the steps to accurately submit Form E and C.P.8D for the 2024 assessment year.
What Are Form E and C.P.8D?
Form E: Form E is an employer’s declaration form that must be submitted to LHDN to report the income details of all employees for the year of assessment. It includes information on the total remuneration paid to employees, including salaries, bonuses, allowances, and benefits-in-kind.
C.P.8D: The C.P.8D is a detailed employee income report that is submitted alongside Form E. It provides individual breakdowns of each employee’s income, including salary, benefits, and contributions to statutory bodies such as EPF and SOCSO.
Key Deadlines for 2025
February 2025: Finalize and distribute EA forms to all employees.
25 February 2025: If submitting C.P.8D early, use the e-Data Praisi method.
31 March 2025: Submit C.P.8D and Form E through the e-Filing system by the official deadline.
Note: For dormant company or company with no employees, or in process of winding up, the company is also required to submit Form E.
Step 1: Login to LHDN MyTax Portal (mytax.hasil.gov.my)
Login with NRIC number and password. At the homepage, select Role as Employer or Employer Representative and the company you wish to submit.
Step 2: At ezHasil Services > Select e-Data Praisi/e-CP8D.
Step 3: Click on submission of CP8D on the left panel
Step 4: Select the Year of Remuneration and Upload the text file generated from CentralHR Payroll that starts with “P”.
Alternatively, if you do not have a payroll system, you can select “Submission of CP8D (through online form)” where you can enter the employee details manually. Here is the user manual for performing manual entry on the CP8D.
Step 5: Fill in employer declaration, click Confirm & Submit.
Step 6: After submission, you will be redirected to a page of Acceptance Acknowledgement, click on “Print Confirmation” and save a copy for your record.
You can also print out the submitted CP8D in pdf and excel format:
Step 7: Next, at ezHasil Services > Select e-Filing. Then select e-Form.
Step 8: Scroll down to e-E and select the tax year 2024
Step 9: Fill in your Employer’s Tax Number and proceed
Step 10: Fill in your company details under the Employer Profile page and click Next
Step 11: Fill in the total employee details by referring to the information on Form E (PDF format) generated from CentralHR Payroll
Then click Next.
Step 12: Finally, enter your designation and click on Sign & Send
You will be required to enter the login IC/passport number and password to sign the form. You will also be able to print the form and submission receipt.
Save the submission receipt and acknowledgment for your records.
Conclusion
Submitting Form E and C.P.8D is an essential part of employer compliance in Malaysia. By following the steps outlined in this guide, employers can ensure timely and accurate submissions, avoiding potential penalties and maintaining compliance with Malaysian tax laws.
