Form EA Malaysia 2026 — What It Is, How to Get It, and How to Use It for e-Filing
Form EA is the income statement every Malaysian employer must issue to employees by 28 February. Learn what each field means, how to get it if your employer hasn't provided it, and exactly how to use it for MyTax e-Filing (Form BE).
April 30, 2026 — Form BE Deadline in 8 Days
You need Form EA from your employer before you can file. If you haven't received it, contact your HR department today. Filing with wrong income figures triggers LHDN verification.
What Is Form EA (Borang EA)?
Form EA — officially called CP8A — is an annual income statement that every Malaysian employer must issue to every employee. It summarises your total employment income and the total tax (PCB) withheld from your salary during the calendar year.
Think of it as Malaysia's equivalent of a W-2 (USA) or P60 (UK). It is the single most important document for your personal income tax filing, because it proves to LHDN exactly how much you earned and how much tax your employer already paid on your behalf.
Legal Deadline: 28 February 2026
Under Section 83(1A) of the Income Tax Act 1967, employers must furnish Form EA to all employees by 28 February of the following year. For YA 2025 income, the deadline was 28 February 2026. If you haven't received yours, contact HR now.
You receive Form EA from every employer you worked for during the year. If you changed jobs in 2025, you should have two Form EAs — one from your old employer and one from your new employer. Both must be declared in your tax return.
What Each Field on Form EA Means
Form EA has multiple sections covering different types of income and deductions. Here is a breakdown of the key fields and what they represent:
| Field / Section | What It Contains | Where to Use in Form BE |
|---|---|---|
| Section B1 — Gross Salary | Total salary, wages, overtime, and fixed allowances paid during the year | Part C (Employment Income) — main salary field |
| Section B2 — Bonus / Commission | Annual bonus, sales commission, performance incentives | Part C — bonus field (separate from basic salary) |
| Section B3 — Gross Director Fees | Director fees paid to executive and non-executive directors | Part C — director fees section |
| Section B4 — Benefits-in-Kind | Company car, accommodation, free meals, club membership, phone provided by employer — valued at market rate | Part C — perquisites and benefits-in-kind |
| Section B5 — Unapproved Pension / Gratuity | Retirement gratuity or pension from unapproved funds (taxable portion only) | Part C — retirement gratuity |
| Section C — EPF Contributions | Your total employee EPF contributions for the year (typically 11% of salary) | Part F Relief — EPF and life insurance relief (max RM4,000) |
| Section D — PCB (Tax Withheld) | Total monthly tax deductions remitted to LHDN on your behalf throughout the year | Part H — Tax Already Paid (reduces final tax payable) |
| SOCSO / EIS | Social security contributions — SOCSO + Employment Insurance | Part F Relief — SOCSO deduction (max RM350 combined) |
The PCB figure in Section D is the most critical field — it represents tax money already paid to LHDN throughout the year. If your actual tax liability (after reliefs) is lower than your total PCB, you get a refund. If it's higher, you owe additional tax.
How to Get Your Form EA
Most employers distribute Form EA by email attachment (PDF) or through the company HR portal. Some companies still issue physical printed copies. The form for YA 2025 should have been distributed by 28 February 2026.
- Check your work email — Search for "Form EA", "CP8A", or "Borang EA 2025". HR departments commonly send it as a password-protected PDF where the password is your employee ID or last 4 digits of your IC number.
- Check your HR portal — If your company uses a payroll system (SAP, PayrollPanda, Sage, ADP, HRMS), log in and look under "Tax Documents", "Year-End Documents", or "EA Form".
- Ask HR directly — If you cannot find it digitally, email your HR or payroll team with your employee ID and request Form EA for YA 2025. Reference Section 83(1A) ITA if they are unresponsive.
- Former employer — Your previous employer is still legally obligated to provide Form EA for the period you worked there. Contact your last known HR contact or use LinkedIn to reach someone in the payroll department.
- LHDN if employer is unreachable — If your former employer is dissolved, bankrupt, or completely unresponsive, contact LHDN's Hasil Care Line at 03-8911 1000. In some cases LHDN can access the employer's CP8D (payroll submission) records and provide an equivalent income statement.
Do Not Estimate Your Income
Never estimate your salary or PCB for e-Filing if you don't have Form EA. LHDN receives the employer's payroll submission (CP8D) which must match your declared figures exactly. Mismatches trigger verification notices and potential penalties.
How to Use Form EA for MyTax e-Filing (Step by Step)
Once you have your Form EA, here is how to enter the information into Form BE on MyTax:
- Log in to mytax.hasil.gov.my — Use your MyTax ID (formerly ezHasil ID) and password. First-time users: complete e-Daftar registration first.
- Select "e-Filing" → "Hantar/Semak Borang" → Choose Borang BE for YA 2025 (employment income with no business income).
- Part C — Employment Income — Enter the gross salary from Section B1 of Form EA. Add bonus/commission from B2 separately. Add benefits-in-kind from B4 if any. If you have two Form EAs (two employers), enter each employment separately.
- Part F — Reliefs — Enter your EPF contribution from Section C of Form EA (max RM4,000 counts toward EPF + Life Insurance combined relief). Add SOCSO contributions from Form EA (max RM350).
- Part F — Other Reliefs — Claim your additional eligible reliefs: lifestyle (RM2,500), medical (RM10,000 serious illness + RM1,000 medical check), education (RM7,000), parental care (RM3,000 per parent), etc.
- Part H — Tax Already Paid — Enter the total PCB amount from Section D of Form EA. This is the tax your employer already sent to LHDN. MyTax will calculate your net tax payable (or refund) after subtracting this from your total tax liability.
- Review and submit — Verify your chargeable income, reliefs claimed, and net tax position. Submit before 30 April 2026 for employment income (Form BE).
Track Every Relief with the Malaysia Tax Planner 2026
The Malaysia Tax Planner 2026 Excel includes a complete e-Filing Checklist tab (what documents to prepare, including Form EA), a Relief Tracker for all 24 eligible categories, and a PCB Monthly tracker so you never overpay again. Download once, use it every year.
Download Malaysia Tax Planner 2026 — RM 42 →Common Form EA Errors and How to Handle Them
| Error | What It Means | Action |
|---|---|---|
| Gross salary doesn't match your payslips total | Payroll system error or missing months included/excluded | Request Borang EA Pindaan (corrected EA) from HR before filing |
| PCB total is different from your payslips' monthly PCB sum | Employer may have submitted a different PCB amount to LHDN | Request a CP39 statement from HR showing actual PCB remitted; use the CP39 figure not the payslip sum |
| Benefits-in-Kind (B4) figure seems too high | Employer may have included company car, accommodation, or phone at full market value | Request the benefits-in-kind breakdown from HR; verify valuation rules under LHDN's perquisite guidelines |
| EPF figure (Section C) is zero despite regular EPF deductions | Data entry error; EPF contributions were deducted but not recorded correctly | Request correction — you are entitled to claim the EPF relief based on actual contributions. Check your EPF statement via i-Akaun for actual total contributions |
| Your name or IC number is wrong on Form EA | Payroll system data entry error | Request corrected EA immediately — LHDN matches Form EA to your IC number; mismatched IC causes verification failure |
| Form EA covers less than a full year (e.g. only 3 months) | You were employed for only part of the year, or employer forgot to include all months | Confirm the date range is correct for your employment period. If you worked longer, request correction. |
Documents to Keep Together with Form EA
LHDN may audit your tax return within 5 years of filing. Keep these documents alongside your Form EA:
- Original Form EA (signed or officially issued by employer)
- All monthly payslips for the year
- EPF Annual Statement (from i-Akaun) confirming total contributions
- SOCSO/EIS contribution statement
- Life insurance and medical insurance premium receipts
- Medical receipts (if claiming medical expense relief)
- Receipts for lifestyle purchases (books, smartphone, internet invoice)
- Receipts for education courses or professional development (if claiming education relief)
- Bank statements showing income if you have multiple income sources
LHDN requires you to retain all supporting documents for 7 years from the date of filing, in case of a future audit. Digital copies (scans, photos) are acceptable as long as they are legible.
Form EA vs Form E vs Form BE — How They Connect
| Document | Who Issues It | Who Receives It | Purpose | Deadline |
|---|---|---|---|---|
| Form EA (CP8A) | Employer | Employee | Individual income statement for one employee for one year | 28 February (employer to employee) |
| Form E (CP8) | Employer | LHDN | Employer's annual payroll return — all employees combined | 31 March (employer to LHDN) |
| Form BE | Employee (you) | LHDN | Your personal income tax return declaring total income and reliefs | 30 April (employee to LHDN) |
| CP39 | Employer | LHDN | Monthly PCB remittance schedule | 15th of each month |
The numbers flow in one direction: your employer reports your income to LHDN via Form E and CP39 → LHDN expects your Form BE to match those figures → you use Form EA to accurately complete Form BE. Discrepancies between your Form BE and the employer's CP8D trigger automated alerts in LHDN's system.
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Compare Personal Loan Rates — RinggitPlus →Frequently Asked Questions — Form EA Malaysia
What is Form EA in Malaysia?
Form EA (also known as CP8A) is an employment income statement that every Malaysian employer is legally required to issue to each employee no later than 28 February of the following year. It summarises your total gross salary, allowances, benefits-in-kind, and the total PCB (monthly tax deduction) paid to LHDN on your behalf for the entire calendar year. You need Form EA to complete your Form BE (personal income tax return) via MyTax e-Filing. Without it, you cannot accurately declare your employment income or verify whether your PCB payments were correct.
When must my employer give me Form EA?
Under Section 83(1A) of the Income Tax Act 1967, every employer must furnish Form EA to their employees no later than 28 February of the following year. For YA 2025 (tax year 2025), the deadline for employers is 28 February 2026. If you have not received it by 1 March 2026, your employer is technically in breach of the ITA. You should request it from your HR or payroll department immediately. If your employer refuses or is unresponsive, you can file a complaint with LHDN's Enforcement Division.
What if I worked for multiple employers in the same year?
You must receive a separate Form EA from each employer you worked for during the tax year. For example, if you changed jobs in July 2025, your former employer must give you a Form EA covering January–June 2025, and your new employer gives you a Form EA for July–December 2025. When filing Form BE, you declare both employment incomes separately under Part C (Employment Income). LHDN will cross-check both EA forms against the employer's CP8D payroll submission. Failing to declare income from both employers is a common audit trigger.
What do I do if the salary on Form EA is wrong?
If the gross salary, allowances, or PCB amount on your Form EA does not match your payslips or company records, contact your HR or payroll department immediately and request a corrected Form EA before filing. The corrected form is called a Borang EA Pindaan (Amended Form EA). Do not file your tax return based on an incorrect EA — if LHDN's records show a different income figure (from the employer's CP8D submission), your return will be flagged for verification. File only after receiving the corrected EA.
Do I need Form EA if I only do freelance work with no employer?
No — Form EA is an employer-issued document and only applies to employment income (salary, wages, allowances). If you are purely a freelancer with no employment contract, you do not receive Form EA. Instead, you file Form B (not Form BE) and declare your business/freelance income under Part B. However, if you have both employment income and freelance income, you still receive Form EA from your employer for the employment portion and declare your freelance income separately under Part B or as additional income in Form BE, depending on your situation.
Can I use a salary slip instead of Form EA to file taxes?
No — LHDN requires you to declare the income figures exactly as stated on Form EA. Your payslips are supporting documents but are not a substitute for Form EA. This is because Form EA captures the full-year gross income including one-off payments (bonuses, commissions, director fees, benefits-in-kind) that may not appear on monthly payslips. Additionally, Form EA includes the annual EPF contributions and total PCB paid — both required fields in Form BE. File only after you have the official Form EA document.
How is Form EA different from Form E?
Form EA and Form E are related but serve different purposes. Form EA (CP8A) is issued by the employer to each individual employee — it is a personal income statement for one employee for one year. Form E (CP8) is the employer's annual return filed with LHDN, summarising the total payroll for all employees and the total PCB remitted to LHDN for the year. Employers file Form E with LHDN by 31 March each year. Employees never file Form E — you only use Form EA for your personal tax return.
Dalam Bahasa Malaysia: Borang EA Malaysia 2026 — Panduan Lengkap BM
Panduan lengkap Borang EA tersedia juga dalam Bahasa Malaysia bagi yang lebih selesa membaca dalam BM.