What is Borang E / Form E?
Form E is an employee income declaration report that employers have to submit every year. The Borang E must be submitted by the 31st of march of every year. Borang E contains information like the company particulars and details of every employees’ earnings in the company. The earnings that are to be included in CP8D form, should be shown in Borang E.
If a company fails to produce their Borang E before the given time, they posses a risk of being fined for RM 200 – RM20,000 or face imprisonment for a term of 6 months or less.
Top 5 questions asked about Borang E
What information must be included in Borang E?
- Employer’s details
- Employee’s details:
- Employees with an annual gross earning of RM34,000 and above
- Employees with monthly gross earning of RM2,800 and above (including bonus)
My new company has a few employees with salaries less than RM1000. Am I required to register the Employer file for my company on IRB?
Yes, you have to register the Employer (“E”) file if the company has an employee. The E field has to be filled in even if the company has only 1 employee.
Can a non registered company submit the Borang E?
No. The company must be registered first before submitting the Borang E.
My employee resigned and has left the country . What must I do?
Employer’s must give IRB a 3 months notice before their employee leaves the country so that a Certificate of Tax Settlement can be produced.
Employer’s are required to withhold the employee’s salary due to the tax settlement process. This is why a one month notice must be given before the employee leaves Malaysia
Must part-time workers be included in Borang E?
Yes. Part-time employees must be included for the respective year.
Borang E for e-filing submission
You can submit your Borang E online with SQL Payroll. With SQL Payroll, you can generate and upload you Borang E in just one simple click. Use this feature to speed up your payroll processes and reduce error.
Is BiK, VOLA included in Column-i?
Yes it is. You need to include BIK, VOLA, ESOS and gross remuneration in Borang E, Column-i. But you do not have to worry about it when you are using SQL Payroll. These earnings are automatically detected and added into your Borang E.