Employers in Malaysia have a set of annual reporting obligations that are linked to one another. HASiL's page on employer responsibilities lists them, including submitting the employer's return form (Form E) together with C.P.8D, and preparing a remuneration statement (Form EA or EC) for each employee.
Three forms, one set of payroll data
Form EA is prepared for the employee rather than filed with HASiL. HASiL states that it is to be provided to the employee on or before the last day of February in the following year. Form E is generally due by 31 March of the following year. For remuneration year 2025, the 2026 filing programme grants a one-month e-Filing grace period. Furnish the required C.P.8D information through the specified e-Data Praisi/e-CP8D route and format; information already furnished through that route need not be duplicated. Reconcile the employee list and annual remuneration totals across payroll, each EA statement and C.P.8D before issuing statements or submitting returns. Investigate differences in benefits, deductions or employee status, and keep a record of corrections.
Who files
Filing is not limited to businesses with staff. HASiL’s 2026 filing programme requires dormant companies, limited liability partnerships, trust bodies and co-operative societies to furnish Form e-E and C.P.8D. The exemption from submitting C.P.8D applies only to sole proprietorships, partnerships, Hindu joint families and deceased persons' estates that do not have employees. HASiL also states that companies are required to submit Form E through e-Filing.
Other employer duties
The same HASiL page lists other employer responsibilities, such as monthly tax deductions from remuneration, notifications when employees join or leave, and keeping records. Each has its own form, timing and submission channel, set out by HASiL, and these can change, so it is worth checking the current guidance each year.
Employer reporting is one part of wider tax risk management for Malaysian SMEs.
This article is general information only. Requirements depend on each employer's circumstances; please refer to HASiL's official guidance for employers, and see Saifudin & Co's tax advisory and compliance services if you would like assistance.