In general, no. Consider for example $H=\mathbb{R}^2$, $U=\{(x,0)\,:\,x\in\mathbb{R}\}$, $E=\{(x,x)\,:\,x\in\mathbb{R}\}$. Certainly $H=U\oplus E$ but $U^\perp=\{(0,y)\,:\,y\in\mathbb{R}\}$ so we also have $H=U^\perp\oplus E$. Hence $E\not\subseteq U$.
The answer to your other question is yes. Let us assume $E$ is finite dimensional (otherwise it holds trivially). If $U$ is finite dimensional then $\dim(V\oplus W)=\dim V+\dim W$ implies $\dim U^\perp=\dim E$, so assume $U$ is infinite dimensional. First assume $U$ is closed. Then the orthogonal projection $P_{U^\perp}$ onto $U^\perp$ has kernel $U$, so $H/U\cong U^\perp$. Since $H=U\oplus E$, there exists a (not necessarily bounded) projection operator $Q:H\rightarrow E$ such that $x-Qx\in U$ for all $x\in H$. Define
$$T(x+U)=Qx$$
We claim this an injective linear map $T:H/U\rightarrow E$. If $x,y\in H$ with $x+U=y+U$ then $x-y\in U$, so $Q(x-y)=0$ This implies $Qx=Qy$, so the map is well-defined. Moreover $T$ is clearly linear and if $Qx=0$ then $x\in U$, so $\ker T=0$. Hence $T$ is injective, completing the proof. This shows $\dim U^\perp=\dim H/U\le\dim E$.
If $U$ is not closed, then let $F$ be the linear span of $\{x\in E\,:\,x\notin\overline{U}\}$. Then the above working shows $\dim U^\perp=\dim\overline{U}^\perp\le\dim F\le\dim E$.