What Employers Must Submit Through LHDN e-Filing in Malaysia

For employers in Malaysia, tax compliance does not end with monthly payroll processing. Every year, HR and payroll teams are required to submit multiple statutory tax filings through LHDN e-Filing, Malaysia’s official online tax submission system.

Understanding what to submit, who is responsible, and when each submission is due is critical. Errors or late filings can result in penalties, audits, and unnecessary complications for both the company and its employees. This guide focuses specifically on employer-side responsibilities under LHDN e-Filing.

Why LHDN e-Filing Matters for Employers

LHDN e-Filing is the primary compliance channel for employer tax obligations in Malaysia.

Statutory Compliance

Employers are legally required to submit annual returns, employee remuneration data, and employee movement notifications through LHDN’s online system.

Avoid Penalties and Fines

Late or incorrect submissions can result in fines, penalties, and audit risks.

Ensure Smooth Employee Tax Filing

Inaccurate employer submissions can prevent employees from filing their personal income tax correctly.

What Is LHDN e-Filing (MyTax)?

LHDN e-Filing is the official online tax submission system managed by the Inland Revenue Board of Malaysia (LHDN).

It is used by employers to submit:

Annual employer tax returns
Payroll-related tax data
Notifications for employee movements such as hiring, resignation, and cessation

HR teams may encounter several portal names, including:

MyTax: the main tax portal
e-Filing: annual tax submission functions
e-SPC: employee movement notifications (CP22, CP22A, CP21)

Key Employer Submissions via LHDN e-Filing

There are some forms that employers need to submit based on their situation:

A. Form E (Employer Annual Return)

Form E is the main annual tax declaration for employers. It is a summary declaration of employee remuneration and Monthly Tax Deductions (PCB) for the year.

All employers have to submit this form, including those without active employees during the year, through MyTax e-Filing.

Form E must be submitted together with CP8D on 31 March each year.

Download Form E

B. CP8D (Employee Remuneration Data)

CP8D supports Form E with detailed payroll information listing employee income, allowances, bonuses, and PCB deductions. This allows LHDN to cross-check employer submissions against employee tax filings.

Employers with employees receiving remuneration must submit this for the latest 31 March each year, together with Form E.

Download CP8D

C. EA Form (Employee Statement of Remuneration)

The EA Form is essential for employee personal tax filing. Employers must issue the EA Form to employees, not submit it as Form E. The deadline is 28 February each year.

This form matters because employees rely on EA Forms to file their individual income tax accurately.

Download EA Form

D. CP22 – Notification of New Employee

CP22 is required when a new employee joins the company. Employers need to submit CP22 within 30 days from the employee’s start date via MyTax under the e-SPC function.

Download CP22 Form

E. CP22A / CP22B – Notification of Cessation

These forms are used when an employee leaves the company. It is a notification of resignation, retirement, or contract completion.

Employers need to submit at least 30 days before cessation, or within 30 days after cessation. CP22A/CP22B is to initiate the tax clearance process for the employee.

Download CP22A Form

Download CP22B Form

F. CP21 – Employee Leaving Malaysia

CP21 applies when an employee leaves Malaysia for more than three months. Employers must withhold salary payments until LHDN confirms tax clearance.

CP21 must be submitted at least 30 days before the employee’s departure.

Download CP21 Form

G. CP204 – Estimated Tax for Companies

Although not a payroll form, CP204 is relevant for employers. It is an estimated tax payable by the company for the assessment year. Employers must submit CP204 within three months of the start of the assessment year.

Download CP24 Form

What HR Needs to Prepare Before e-Filing

Proper preparation is the biggest factor that determines whether LHDN e-Filing goes smoothly or becomes a last-minute compliance issue. Most filing errors happen not because HR does not submit, but because the data prepared beforehand is incomplete or inconsistent.

Employer Information

Before starting any e-Filing submission, HR must ensure that the company’s core tax and payroll information is accurate and up to date.

Employer Tax Reference Number

This is required to access MyTax and submit all employer-related forms. Using the wrong reference number can cause submission failures or mislinked records.

Company Registration Details

Company name, registration number, and business details must match LHDN records exactly to avoid validation errors.

Payroll Summaries

HR should prepare a full-year payroll summary covering salaries, bonuses, allowances, and deductions. This ensures consistency between Form E, CP8D, and monthly PCB submissions.

PCB records

Monthly Tax Deduction (PCB) data must be complete and accurate, as LHDN cross-checks this against employee tax filings.

To estimate Monthly Tax Deduction (PCB) accurately based on employee income and reliefs, try this → PCB calculator.

EPF, SOCSO, and EIS Contribution Data

These figures often support payroll verification and should align with salary records.

Instead of calculating contributions manually each month, employers and HR teams can use these → E PF Calculator to estimate EPF contributions accurately.

Employee Records

Employee data accuracy is critical, as even small errors can cause rejection or employee tax issues.

Full Name and Identification Number

Names and IC/passport numbers must match LHDN records exactly. Common issues include spelling differences or outdated IC numbers.

Annual Salary, Bonuses, and Allowances

HR must include all taxable income paid during the year, not just basic salary.

Statutory Deductions

PCB deductions must be correctly recorded to avoid discrepancies between employer and employee filings.

Employment Start and End Dates

These dates are important for CP22, CP22A, CP21, and for determining tax periods accurately.

Key LHDN e-Filing Deadlines

Understanding deadlines helps HR plan filings properly and avoid penalties.

Submission/Obligation	Deadline
EA Form	By end of February
Form E	31 March
CP8D	31 March (submitted together with Form E)
Monthly PCB Remittance	By 15th of the following month
CP22	Within 30 days of employment start
CP22A / CP22B	At least 30 days before or within 30 days after cessation
CP21	At least 30 days before departure
CP204	Within 3 months from start of assessment year

How Employers Submit via LHDN e-Filing

While the exact steps vary slightly by form, the submission process generally follows the same structure.

HR or authorised personnel must access the MyTax portal using the company’s tax credentials.

Select the relevant form

Choose the correct form, such as Form E, CP8D, CP22, or CP21, depending on the purpose of submission.

Complete required fields

Enter information carefully, ensuring consistency with payroll and statutory records.

Upload supporting files (if required)

Some submissions, such as CP8D, require file uploads generated by payroll systems.

Submit and save the acknowledgement slip

The acknowledgement slip is proof of submission and should always be retained.

Make payment, if applicable

For submissions involving tax payments, HR must ensure payment is completed successfully.

Penalties for Late or Incorrect LHDN e-Filing Submission

Non-compliance can expose employers to unnecessary financial and operational risk.

Late or Missing Form E and CP8D Submissions

May result in fines, penalties, or increased audit risk.

Failure to Submit CP22, CP22A, or CP21 on Time

Can be treated as a compliance failure, especially for employee cessation or departure cases.

Incorrect or Incomplete Remuneration Data

Errors can affect employee tax filings and trigger queries from LHDN.

Failure to Issue EA Forms to Employees

Employers may face complaints and potential enforcement action.

HR Best Practices for LHDN Compliance

Consistent practices help HR stay compliant throughout the year, not just during filing season.

Maintain Updated Payroll Records Year-Round

Avoid last-minute data reconciliation by keeping payroll records accurate and current.

Track Employee Movements Promptly

Joiners, leavers, and changes in employment status should be recorded immediately to support CP22 and CP22A submissions.

Use Payroll Systems that Generate EA and CP8D Data

Automated systems reduce manual errors and save time during filing.

Set Internal Tax Calendars

Internal reminders help HR prepare submissions ahead of statutory deadlines.

Cross-check Data Before Submission

A final review helps catch discrepancies between payroll, PCB, and statutory records.

FAQs

What is LHDN e-Filing?

Malaysia’s official online system for tax submissions via MyTax.

Who needs to use LHDN e-Filing?

Employers and HR teams are responsible for payroll and tax reporting.

Can employers submit tax filings on behalf of employees?

Employers submit employer forms, but employees file their personal income tax returns themselves.

What happens if the e-Filing deadline is missed?

Penalties, fines, and possible audit action by LHDN.

How do I know if my submission is successful?

Always save the acknowledgement slip generated by MyTax.

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