What is the CP8D Form? Definition, Deadline, and FAQ

Every employers in Malaysia, regardless of size, has tax obligations.

One of these is submitting CP8D, also known as Form E, to LHDN (Inland Revenue Board of Malaysia) annually.

This document records employees' income and contributions to ensure proper tax compliance.

While the process may seem simple, errors or late submissions can lead to hefty fines.

This guide will help employers understand CP8D, who needs to submit it, and how to do it correctly.

What is CP8D (Form E)?

CP8D, commonly known as Form E, is an annual tax report that employers must submit to LHDN.

It provides details on employees' income, bonuses, and contributions, helping tax authorities track obligations.

Difference Between Form E and CP8D

Many employers confuse these two, but they are connected:

Form E: A declaration confirming the number of employees in a company.
CP8D: A detailed breakdown of each employee’s income.

You must submit both documents together via MyTax e-Filing.

Who Needs to Submit CP8D?

Employers must submit CP8D annually in compliance with Section 83 of the Income Tax Act 1967.

This requirement applies to all businesses with employees, regardless of size.

Business Type	Has Employees?	No Employees?	CP8D Required?
Berhad (Bhd)	✔	✔	Yes
Sdn Bhd	✔	✔	Yes
Sole Proprietor A	✔	–	Yes
Sole Proprietor B	–	✔	Not Compulsory
Partnership A	✔	–	Yes
Partnership B	–	✔	Not Compulsory
Individual Employer	–	–	No

If a business has no employees, CP8D is not required, but Berhad and Sdn Bhd companies must still submit Form E.

CP8D Submission Deadline

The deadline for submitting CP8D via MyTax e-Filing is 31st March every year. Employers should compile employee data and submit it early to avoid last-minute issues.

Penalties for Late Submission

Under Section 120(1)(b) of the Income Tax Act, late submission or failure to submit CP8D can result in:

A fine between RM200 and RM20,000
Imprisonment of up to six months
Both penalties in serious cases

Can You Get an Extension? LHDN may grant extensions in specific cases, but they do not guarantee approval. It is best to submit CP8D on time.

How to Submit CP8D Online

Employers must submit CP8D through MyTax e-Filing. Steps include:

Login to LHDN MyTax Portal (https://mytax.hasil.gov.my/) and fill your ID number and password
Select Form E (CP8D) Submission
Fill in the employer and employee details accurately
Upload required documents
Submit and save a copy of the e-E Acknowledgement Receipt for records

Steps to Amend/Correct CP8D After Submission

Mistakes can happen when handling multiple employees' tax reports. However, users cannot edit CP8D directly in the MyTax system.

Before making amendments, review your original submission carefully to pinpoint the errors.
Prepare the required documents to process any corrections. You will need:
- A copy of your original e-E Saraan (Employer’s Income Statement).
- Your e-E Acknowledgement Receipt (proof of your previous submission).
- A corrected CP8D file in the required LHDN format (this can be exported from payroll software if applicable).
Send an amendment request to LHDN’s email at pindaanE&cp8d@hasil.gov.my, attaching the necessary documents.
Once LHDN reviews the request, they will process the correction and notify you via email when the changes are made.

At present, direct online corrections via e-Filing are not available. Employers should double-check CP8D details before submission.

If you need help with CP8D corrections, you can contact:

LHDN Amendments Email: pindaanE&cp8d@hasil.gov.my
LHDN Customer Support: Reach out to the nearest LHDN office or call their helpline for further guidance.

Example of CP8D Form (Form E/Borang E) Submission

You can download Excel File from Official Site for FREE.

Key Sections in CP8D

Employers must complete the following sections when submitting CP8D:

1. Employer’s Information (Maklumat Majikan)

Employer’s Tax Number (No. Majikan E): This unique number is assigned to the employer by LHDN.
Company Name (Nama Majikan): The registered name of the business submitting the CP8D report.
Year of Assessment (Saraan bagi tahun): The income year for which the CP8D report is being submitted.

2. Company Details (Maklumat Pekerja)

Employee’s Tax Number (No. Cukai Pendapatan): If available, this is the unique tax reference number assigned to the employee.
Identification Number (No. Pengenalan / Pasport): The employee’s NRIC (MyKad) or passport number for foreign workers.
Employee Category (Kategori Pekerja) Employees are classified based on their marital and financial status:
- Category 1: Single
- Category 2: Married (spouse not working)
- Category 3: Married (both working) / Divorced / Widowed / Single parent with adopted child
Full Name (Nama Pekerja): The legal name of the employee as per their NRIC or passport.

3. Employee’s Income Details (Jumlah Saraan Kasar)

Gross Salary (Jumlah Saraan Kasar): The total annual earnings from employment, including basic salary and allowances.
Benefits in Kind (Manfaat Berupa Barangan): The value of non-cash benefits such as a company car or accommodation.
Housing Benefits (Nilai Tempat Kediaman): The value of company-provided housing or rental assistance.
Stock Options (Manfaat Skim Opsyen Saham Pekerja - ESOS): Any employee share option schemes exercised during the year.
Tax-Exempt Allowances (Elaun / Perkuisit / Pemberian / Manfaat yang Dikecualikan Cukai): Perks such as meal allowances, medical benefits, or other tax-exempt benefits.

4. Tax Deductions and Contributions

Total Tax Deductions (Jumlah Potongan Cukai): The total amount deducted from the employee’s salary for tax payments.
Zakat Deductions (Jumlah Zakat yang Dibayar Melalui Potongan Gaji): Zakat contributions deducted through payroll.
Other Tax Deductions (Jumlah Tuntutan Potongan oleh Pekerja melalui Borang TP1): Any additional deductions claimed by employees using Form TP1.
Child Tax Relief (Pelepasan Anak yang Layak): Tax relief claims for dependent children.

5. Employer’s Contributions

Employers must declare the contributions made to the employee’s EPF (KWSP), SOCSO, and EIS under this section.

These contributions must match the company’s payroll records.

Exemptions and Exclusions from CP8D Reporting

If a business has no staff at all, CP8D is not compulsory. However, Berhad and Sdn Bhd companies must still submit Form E even if they do not have employees.

Individuals who hire personal workers (e.g., domestic helpers) are not required to submit CP8D since personal employment does not fall under employer tax reporting.

CP8D Reporting for SMEs, Partnerships, and Large Corporations

SMEs: Required to submit CP8D if they have employees.
Partnerships: Required if they hire employees.
Berhad & Sdn Bhd Companies: Must submit CP8D annually, even without employees.

If a company has no employees, it may not need to submit CP8D. However, once an employee is hired, the employer must register an “E” file with LHDN and submit CP8D.

Can Newly Registered Companies Without Employees Submit CP8D?

If you’ve just started a business and have no employees yet, CP8D may not be required.

However, the moment you hire even one employee, you must register an Employer ("E") File with LHDN and submit Form E and CP8D annually.

This applies even if your employees earn low salaries (below RM1,000 per month).

LHDN requires all employers, regardless of company size, to comply with tax reporting laws.

Employer’s Responsibility for Employees Who Resign or Leave Malaysia

If an employee resigns or permanently leaves Malaysia:

Submit and Filing Form CP21 (Tax Clearance Form) before the employee’s departure.
Make sure to settle the final tax deductions.
Inform LHDN to prevent future tax issues.

Are Contract or Part-Time Employees Included in CP8D Reporting?

Yes, employers must report all employees in CP8D, regardless of whether they are full-time, contract-based, or part-time.

If a person receives a salary, wages, or any form of payment from the company, their details must be included in CP8D.

Employee Type	CP8D Reporting Required?	Tax Deduction (PCB) Requirement
Full-Time	Yes	Yes, PCB applies
Part-Time	Yes	May apply, depends on earnings
Contract	Yes	May apply, depends on status
Freelancers	Only if considered employees	No, if issuing invoices & handling own taxes
Interns	Yes, if paid	No, if unpaid
Temporary Staff	Yes	May apply, depends on earnings

Common Mistakes Employers Should Avoid

To prevent submission issues, double-check the following:

Incorrect employee tax number: Ensure all tax reference numbers are correct.
Report all employee details, including those of part-time staff.
Incorrect income reporting: Classify taxable and non-taxable income correctly.
Late submission: Avoid penalties by submitting before 31 March.
Miscalculated deductions: Errors in PCB or zakat deductions can cause tax compliance issues.

CP8D submission is a crucial part of an employer’s tax obligations. Submitting it accurately and on time ensures compliance and avoids penalties.

By following these steps, businesses can ensure smooth tax reporting and avoid unnecessary complications.

FAQ

What is CP8D and why is it required for employers?

CP8D is a detailed tax report that employers must submit annually to LHDN. It lists all employees’ earnings and contributions.

What happens if I miss the CP8D submission deadline?

Late submission can result in fines between RM200 and RM20,000 or imprisonment of up to six months.

How can I check if my CP8D submission is successful?

You can log into MyTax e-Filing and check the submission status.

What supporting documents should be kept after submission?

Keep copies of:

Submitted CP8D and Form E
The e-Filing acknowledgment receipt
Payroll records detailing employee earnings and tax deductions

Is CP8D different from Form E and EA Form?

Form E is a declaration by the employer summarizing employee records. CP8D provides a detailed breakdown of employee earnings and is submitted with Form E. Meanwhile, the EA Form is issued to employees for personal tax filing.

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