CP8A Form — Employer's Return of Remuneration (Malaysia)
BORANG CP8A — PENYATA PENGGAJIAN MAJIKAN
CP8A FORM — EMPLOYER'S RETURN OF REMUNERATION FROM EMPLOYMENT
Income Tax Act 1967 (Act 53), Section 83 | Income Tax (Deduction from Remuneration) Rules 1994 | Income Tax (Benefits-in-Kind) Rules 2004
Lembaga Hasil Dalam Negeri Malaysia (LHDN) — Inland Revenue Board of Malaysia
YEAR OF ASSESSMENT: [Tax Year]
Submission Deadline: 31 March following the year of assessment
PART A: EMPLOYER DETAILS
Employer Name: [Employer Name]
LHDN Income Tax File No. (E-Number): [Employer Tax File]
SSM Registration No.: [Employer SSM]
Business Address: [Employer Address]
PART B: EMPLOYEE DETAILS
Employee Name: [Employee Name]
MyKad / Passport No.: [Employee NRIC]
LHDN Tax Reference No.: [Employee Tax File]
Designation: [Employee Designation]
Employment Status: [Employment Status]
Employment Period: From [Period From] to [Period To] (complete only if employment commenced or ceased during the year)
PART C: REMUNERATION DETAILS
Gross Basic Salary: [Basic Salary]
Bonus / Incentive Payments: [Bonus Amount]
Taxable Allowances: [Allowances]
Taxable Benefits-in-Kind (BIK): [BIK Value]
TOTAL GROSS EMPLOYMENT INCOME: [Gross Total]
Note: Benefits-in-Kind are valued in accordance with the Income Tax (Benefits-in-Kind) Rules 2004 and LHDN Public Ruling No. 11/2019. Tax-exempt benefits (medical up to RM 8,000, group insurance, parking) are excluded from BIK above.
PART D: DEDUCTIONS AND STATUTORY CONTRIBUTIONS
Total MTD/PCB Deducted and Remitted to LHDN: [PCB Total]
Employee EPF Contribution (11%): [EPF Employee]
Employer EPF Contribution (12% / 13%): [EPF Employer]
Employee SOCSO Contribution: [SOCSO Employee]
Employer SOCSO Contribution: [SOCSO Employer]
EIS Contributions (Employer + Employee): [EIS Contribution]
DECLARATION
I declare that the information provided in this CP8A is true and accurate to the best of my knowledge and belief. I understand that providing false or inaccurate information is an offence under Section 114 of the Income Tax Act 1967 (Act 53).
Employer Representative: _________________________ Date: _____________
Name and Designation: _________________________________________________
Employer / Authorised Representative
________________
Signature
What Is a CP8A Form — Employer's Return of Remuneration (Malaysia)?
A CP8A Form — Employer's Return of Remuneration in Malaysia sets out the pay and statutory deductions an employer must document for each employee.
The CP8A must be submitted to LHDN by 31 March of the following year — for example, the CP8A for Year of Assessment 2024 must be submitted by 31 March 2025. Employers with 10 or more employees must submit the CP8A in electronic form through LHDN's e-Data PCB portal or the e-Payroll system integrated with LHDN's system. The CP8A supplements but does not replace the employer's obligation to file the Employer's Return Form (Borang E, Form E) by 31 March each year under Section 83 of the Income Tax Act 1967.
The CP8A captures each employee's gross employment income for the year, including basic salary, overtime, allowances, bonuses, commissions, and the value of benefits-in-kind (company car, housing allowance, medical benefits, club memberships) that are taxable as employment income under the Income Tax (Benefits-in-Kind) Rules 2004. The tax treatment of benefits-in-kind in Malaysia is governed by the Public Ruling No. 11/2019 on Benefits-in-Kind issued by LHDN, which specifies the formula-based or formula-value method for calculating the taxable value of company cars, living accommodation, and other benefits.
An employee uses the information in their CP8A (which is issued to the employee as an EA Form — Borang EA — by 28 February each year) to verify the income and deductions declared in their personal income tax return (Form BE or Form B). The EA Form and CP8A confirm consistency between employer-reported and employee-reported income, a key audit mechanism for LHDN under Section 140 of the Income Tax Act 1967.
The legal framework governing the CP8A Form — Employer's Return of Remuneration (Malaysia) in Malaysia draws on several key statutes and regulatory bodies. Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Parties executing a CP8A Form — Employer's Return of Remuneration (Malaysia) in Malaysia should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Employment Act 1955 (Act 265) sets the foundational requirements.
When Do You Need a CP8A Form — Employer's Return of Remuneration (Malaysia)?
A CP8A form must be completed and filed in Malaysia in the following circumstances.
A CP8A is required from every employer in Malaysia for each employee who received remuneration during the preceding year of assessment, regardless of whether the employee's income was above or below the income tax threshold. This includes employees who resigned, retired, or were retrenched during the year, as well as foreign employees.
A CP8A is needed when an employee's remuneration package includes benefits-in-kind — such as a company car, company accommodation, club memberships, or medical reimbursements above the RM 8,000 exemption limit — that must be quantified and reported to LHDN as part of the employee's total employment income.
A CP8A is required when the employer has been remitting Monthly Tax Deductions (MTD/PCB) on behalf of employees under the Income Tax (Deduction from Remuneration) Rules 1994, as the CP8A reconciles the total PCB deducted for the year with the employee's actual tax liability.
A CP8A is needed when the employer has made payments to employees that may be treated as employment income rather than business payments — including directors' fees, bonuses, incentive payments, and profit-sharing — to confirm correct classification for LHDN reporting purposes under Section 13 of the Income Tax Act 1967.
A CP8A is required when the employer has paid gratuities, compensation for loss of employment, or ex-gratia payments to departing employees, as these may be partially exempt from tax under Section 13(1)(e) of the Income Tax Act 1967 (gratuity exempt up to RM 10,000 per year of service for government servants, and separately for private sector employees).
Parties in Malaysia should prepare a CP8A Form — Employer's Return of Remuneration (Malaysia) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.
What to Include in Your CP8A Form — Employer's Return of Remuneration (Malaysia)
A complete CP8A / Borang CP8A for Malaysia must contain the following information.
Employer details: The employer's name, Income Tax File Number (No. Fail Cukai), LHDN reference number, address, and contact details. For companies, the SSM registration number. The employer must confirm that the information is accurate and complete under a declaration signed by an authorised representative.
Employee identification: The employee's full name as per MyKad or passport, NRIC or passport number, date of birth, gender, residential address, and personal LHDN income tax reference number (if known). For foreign employees, the work permit number and country of origin.
Employment details: Date of commencement and cessation of employment during the year of assessment, employment category (permanent, contract, director), and whether the employee is a Malaysian resident or non-resident for tax purposes.
Gross remuneration: Total annual gross remuneration including basic salary, overtime, allowances, commissions, bonuses, directors' fees, and any other cash payments. Each category of income must be separately itemised for LHDN verification against the employee's personal tax return.
Benefits-in-kind and perquisites: The taxable value of all non-cash benefits provided — company car (valued under the Income Tax (Benefits-in-Kind) Rules 2004 formula), accommodation, club membership, free meals (above RM 360 per month), and other perquisites. Tax-exempt benefits (group insurance, EPF contributions, medical bills up to RM 8,000) must be separately identified.
Statutory deductions: Total EPF contributions (employer 12-13% and employee 11% of wages) deducted and remitted to the Employees Provident Fund, SOCSO contributions (employer and employee shares), EIS contributions under the Employment Insurance System Act 2017, and any HRDF/HRD Corp levy under the Pembangunan Sumber Manusia Berhad Act 2001.
Monthly Tax Deduction (PCB): Total Monthly Tax Deduction (PCB/MTD) remitted to LHDN during the year, reconciled against the employee's income for accuracy.
Additional compliance elements for a CP8A Form — Employer's Return of Remuneration (Malaysia) used in Malaysia include: Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Forms-legal.com provides this template as a starting point for Malaysia-compliant documentation.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). CP8A Form — Employer's Return of Remuneration (Malaysia) (Malaysia) [Legal document template]. Forms Legal. https://forms-legal.com/malaysia/employment/forms/cp8a-form-malaysia
"CP8A Form — Employer's Return of Remuneration (Malaysia) (Malaysia)." Forms Legal, 2026, https://forms-legal.com/malaysia/employment/forms/cp8a-form-malaysia.
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title = {CP8A Form — Employer's Return of Remuneration (Malaysia) (Malaysia)},
year = {2026},
howpublished = {\url{https://forms-legal.com/malaysia/employment/forms/cp8a-form-malaysia}},
note = {Free legal document template. Based on Employment Act 1955 (Act 265)}
}Frequently Asked Questions
The CP8A must be submitted to LHDN by 31 March of the year following the year of assessment — for example, the CP8A for Year of Assessment 2024 must be submitted by 31 March 2025. Under Section 83(1) of the Income Tax Act 1967, every employer is required to submit the return of remuneration (CP8A) and the Employer's Annual Return (Form E/Borang E) by this deadline. Late submission without reasonable excuse exposes the employer to prosecution under Section 120(1)(b) of the Income Tax Act 1967, which carries a fine of between RM 200 and RM 20,000, and/or imprisonment for up to 6 months. Employers with 10 or more employees are required to submit electronically through LHDN's e-Data PCB system or e-Payroll portal. Smaller employers may submit in physical form to the nearest LHDN branch. Under Malaysia law, Employment Act 1955 (Act 265), parties should seek independent legal advice from a qualified lawyer to confirm compliance with all applicable requirements. Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). Forms-legal.com provides this template as a starting point for Malaysia-compliant documentation.
In Malaysia's employer tax compliance system, CP8A, Form EA (Borang EA), and Form E (Borang E) are three related but distinct documents. The CP8A (Borang CP8A) is the employer's internal record and submission to LHDN for each employee, documenting full remuneration details for LHDN's system. Form EA (Borang EA) is derived from the same data and is the employer's statement issued to each individual employee by 28 February each year under Section 83(1A) of the Income Tax Act 1967 — the employee uses Form EA as the basis for filing their personal tax return. Form E (Borang E) is the consolidated Employer's Annual Return submitted to LHDN by 31 March summarising the total number of employees and aggregate remuneration for the year, accompanied by the CP8A for each employee. Together these three documents enable LHDN to cross-verify employer-reported income against employee-declared income.
Yes. An employer in Malaysia must include all employees in the CP8A submission to LHDN, including foreign employees holding Employment Passes, Professional Visit Passes, or other work authorisations issued by the Immigration Department of Malaysia. The income tax treatment of foreign employees depends on their tax residency status under Section 7 of the Income Tax Act 1967 — a foreign employee present in Malaysia for 182 days or more in a calendar year is treated as a tax resident and taxed at progressive rates; those present for fewer than 182 days are non-residents taxed at a flat rate of 30% on Malaysian-source income. Monthly Tax Deduction (PCB) obligations and SOCSO contributions (under the Employees' Social Security Act 1969) apply to foreign employees earning wages in Malaysia. The CP8A must reflect all remuneration paid, regardless of whether payment was made from a Malaysian or foreign bank account.
An employer who fails to submit the CP8A by 31 March commits an offence under Section 120(1)(b) of the Income Tax Act 1967 and may be subject to a fine of between RM 200 and RM 20,000, and/or imprisonment for up to 6 months for each offence (i.e., for each CP8A not filed). In practice, LHDN typically issues a notice requiring submission and allows a short extension before commencing prosecution. Additionally, an employer who deliberately provides false information in the CP8A commits a more serious offence under Section 114 of the Income Tax Act 1967, which carries a fine of between RM 1,000 and RM 10,000 plus treble the tax undercharged, and/or imprisonment. Employers should retain a copy of each submitted CP8A for at least 7 years under the record-keeping requirements of Section 82 of the Income Tax Act 1967.
Benefits-in-kind (BIK) provided by an employer to employees in Malaysia are generally taxable as employment income under Section 13(1)(b) of the Income Tax Act 1967, unless specifically exempted. Taxable benefits include company cars (valued at the formula rate under the Income Tax (Benefits-in-Kind) Rules 2004 — RM 1,000 per month for cars up to 2,000cc and higher rates for larger engines), accommodation provided by the employer (valued at the lower of 30% of gross employment income or defined rates), club memberships, petrol cards above the prescribed limit, and domestic servants' wages. Exempted benefits include free medical treatment up to RM 8,000 per year, group term life insurance, group personal accident insurance, parking subsidies, and meals in the employer's canteen. The taxable value of each BIK must be separately disclosed in the CP8A and in Form EA, consistent with LHDN's Public Ruling No. 11/2019 on Benefits-in-Kind.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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