Form EA in Malaysia
1. Form EA explained
1.1 Form EA is an annual income statement issued by an employer to each employee in Malaysia. It summarizes the employee’s total remuneration and statutory deductions for the year, and it is used for personal income tax filing with the Lembaga Hasil Dalam Negeri Malaysia (LHDN).
1.2 Form EA is required under the Income Tax Act 1967 and must be prepared by employers for employees who receive employment income. All employers in Malaysia must prepare and provide Form EA to their employees on or before the last day of February of the following year.
For example: Form EA for the year of assessment 2025 must be issued on or before 28 February 2026, regardless of whether an employee has resigned during the year or earns an income below the taxable threshold.
2. The Importance of Form EA for Employees
2.1 It helps employees accurately complete their income tax return (e-Filing).
2.2 It ensures income and PCB deducted match the records with LHDN.
2.3 It serves as official proof of employment income.
2.4 Employees will use the information from Form EA when submitting their annual income tax return via LHDN’s e-Filing system.
3. The Latest Form EA
3.1 Employers can download the latest version of Form EA directly from the official website of Lembaga Hasil Dalam Negeri Malaysia:
(a) English version:
The English version contains a watermark.
Download page (Other Forms): https://www.hasil.gov.my/en/forms/download-forms/download-form-other-forms
(b) Bahasa Malaysia Version
The Bahasa Malaysia version does not contain a watermark, is available in both PDF and Excel format, and is suitable for employers who do not have a payroll system to auto-generate Form EA.
Muat Turun Borang - Lain-lain Borang: https://www.hasil.gov.my/borang/muat-turun-borang/muat-turun-borang-lain-lain-borang/
Form EA (Excel): https://www.hasil.gov.my/media/forms/upload/form_ba8e92ba-1235-427e-addf-e57a7b027ba9/eb2ac859-4c09-459c-b31a-ca6438d8cb87/ea_pin2023.xlsx
3.2 Guidance Notes for Completing Form EA
Guidance for Form EA (Nota Panduan EA / EC): https://www.hasil.gov.my/media/forms/upload/form_ba8e92ba-1235-427e-addf-e57a7b027ba9/8cf69a86-13a2-408a-af5c-fa0ef6c9cb77/nota_panduan_ea___ec.pdf
Notes for Section F of Form EA: https://www.hasil.gov.my/media/forms/upload/form_ba8e92ba-1235-427e-addf-e57a7b027ba9/729c60fe-afda-4610-961a-1af6bdd91b96/nota_untuk_bahagian_f_borang_ea.pdf
Employers are encouraged to refer to these guidance notes, especially when completing Section F, which often involves detailed reporting of benefits-in-kind, perquisites, and other taxable benefits.
4. Penalties for Non-Compliance
4.1 Failure to provide the EA Form to employees by the deadline is an offence under Section 120 of the Income Tax Act 1967. Employers may face:
(a) A fine ranging from RM200 to RM20,000,
(b) Imprisonment for up to six (6) months, or
(c) Both.
Employers are therefore strongly advised to ensure timely preparation and distribution of Form EA to avoid legal consequences.