How do I register as an employer with LHDN and get an E number?
Register as an employer on MyTax to get an employer number (the E number). It is used to pay monthly PCB, file Form E with CP8D, and notify LHDN of new employees within 30 days of them starting.
LHDN's employer responsibilities page lists registering an employer number as the first duty of a new employer.
What the employer number is for:
- Paying the monthly tax deduction (MTD/PCB) from employees' pay.
- The annual employer return (Form E) and employee remuneration data (CP8D).
- Notifying LHDN about employees joining or leaving.
Related duties listed by LHDN:
- Form CP22, notification of a new employee, within 30 days after employment starts. Since 1 September 2024 it must be submitted through e-CP22 on MyTax.
- Form CP22A, notification of an employee leaving, generally at least 30 days before the employment ends.
- Keep records for seven years.
How to register: through the employer registration function on MyTax, using the company's tax number. The exact menu names change over time, so follow the guide on LHDN's employer pages.
When: as soon as the company employs staff. LHDN's page does not state a separate deadline for registering the number itself, so register before the first payroll.
Legal basis
- Income Tax Act 1967, s.83
- Income Tax Act 1967, s.83A
Sources
Applies to YA 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- Does a new company automatically get an income tax number from LHDN after SSM registration?Yes, if the company was registered online with SSM through the MyCoID portal. LHDN says a company TIN is registered automatically for such newly incorporated companies. Otherwise, from 1 January 2024 registration is online through e-Daftar on MyTax.
- What is the corporate tax rate for a small company in Malaysia?A Malaysian resident company normally pays 24% income tax. A company that meets the SME conditions pays 15% on the first RM150,000 of chargeable income, 17% on the next RM450,000 (up to RM600,000), and 24% on anything above that.
- What conditions must my company meet to get the SME tax rates in Malaysia?To use the lower 15%/17% rates, the company must be resident, have ordinary paid-up capital of RM2.5 million or less, and gross business income of RM50 million or less. It must also pass the related-company test and, from YA 2024, a foreign-ownership test.
- Can a company with foreign shareholders still get the SME tax rate in Malaysia?Only if foreign ownership stays at 20% or below. The SME rates also need paid-up ordinary capital of RM2.5 million or less and gross business income of RM50 million or less. If more than 20% of the ordinary capital is held, directly or indirectly, by foreign companies or non-citizen individuals at the start of the basis period, all income is taxed at 24%.
- Does a dormant company with no income still have to file a tax return in Malaysia?Yes. LHDN says companies that are dormant or have not started business must still register a tax file and file returns. A nil return tells LHDN there is no taxable income, and failing to file can be an offence even when no tax is due.