Every February, small business owners across Malaysia search for "EA form" and wonder where to start. The task is simple when payroll records are kept properly through the year. It's stressful when they're scattered across spreadsheets and bank transfers.

What is the EA form?

The EA form (Borang EA, also known as C.P. 8A) is a yearly statement of remuneration. A private employer prepares one for each employee, showing what the employee was paid in the previous calendar year. Government employers use a similar form called EC.

When must employers give EA forms to employees?

Under section 83(1A) of the Income Tax Act 1967, employers must prepare and give each employee their EA form on or before the last day of February of the following year. For example, EA forms for 2026 pay must reach employees by the end of February 2027.

LHDN treats failure to do this as an offence, so it's worth planning for in January rather than at the end of February.

What does the EA form show?

Broadly, the EA form shows:

  • Employee and employer details, including tax reference numbers where available
  • Total gross pay for the year: salary, overtime, commission, bonus and allowances
  • Benefits in kind, where they apply
  • Deductions, including EPF contributions and monthly tax deductions (PCB/MTD)
  • Other items, such as SOCSO and EIS contributions, as LHDN's current form requires

Always use the current year's form and guide from LHDN, as the layout can change.

How is the EA form different from Form E?

The EA form goes to each employee. Form E is the employer's own annual return to LHDN, declaring the business's employees and their pay. Form E is due by 31 March. Check LHDN's current-year filing programme for the exact dates and how to submit online.

How to avoid the February rush

  1. Keep payroll records monthly, not at year-end. Each month's figures should match what was actually paid.
  2. Check employee details early: names, IC or passport numbers and tax numbers.
  3. Reconcile the year's totals in January: total pay, EPF and PCB should agree with your monthly records.
  4. Plan for leavers. People who left during the year need EA forms too.
  5. Keep copies of every EA form you issue.

Frequently asked questions

What is the deadline for EA forms in Malaysia?

Employers must give each employee their EA form on or before the last day of February each year, for the previous year's pay, under section 83(1A) of the Income Tax Act 1967.

Do employers need to send EA forms to LHDN?

The EA form is given to each employee. Employers report to LHDN separately through Form E, which is due by 31 March. Check LHDN's current filing programme for submission details.

Do employees who resigned during the year need an EA form?

Yes. Anyone you paid during the year should receive an EA form covering what they earned with you.

Does Fitaz Corporate prepare EA forms?

Yes. As part of its payroll service, Fitaz Corporate prepares annual EA forms for each employee from the payroll records it keeps through the year.