EA Form 2026 Malaysia – What It Is, Deadline & How to Fill
If you are working in Malaysia, chances are you’ve heard of the EA Form during tax season.
But what exactly is an EA Form?
Who needs it?
And what happens if it’s submitted late?
In this guide, we explain everything you need to know about — updated for 2026.
What Is EA Form?
Also known as Borang EA, it is a statement of remuneration provided by employers to employees.
It summarizes:
Annual salary
Bonuses
Allowances
EPF contributions
PCB (Monthly Tax Deduction)
Benefits-in-kind
Employees use this form to file their personal income tax with LHDN.
Who Needs to Receive EA Form?
Employers in Malaysia must issue to:
All full-time employees
Part-time employees
Employees who resigned during the year
Employees who received any form of remuneration
Even if no tax was deducted, EA Form is still required.
EA Form Deadline in Malaysia (2026)
Employers must issue to employees by 28 February 2026
Employees must submit income tax:
Form BE (non-business income) – by 30 April
Form B (business income) – by 30 June
Late issuance may result in penalties.
You may refer to our step-by-step LHDN e-Filing Guide to ensure your tax submission is done correctly and on time.
E Filing LHDN Malaysia 2026: Complete Step-by-Step Guide for Individuals & Sole Proprietors
What Information Is Included in EA Form?
An Borang EA typically includes:
1. Employee Information
Name
IC / Passport number
Tax reference number
2. Employer Information
Company name
Employer tax number
Company registration number
3. Income Details
Gross salary
Bonus
Commission
Allowances
4. Deductions
EPF (Employee & Employer)
SOCSO
EIS
PCB (MTD)
Common Mistakes in EA Form Preparation
Every year, we see companies making these errors:
❌ PCB amount does not match LHDN record
❌ EPF total inconsistent with KWSP statement
❌ Benefits-in-kind not declared
❌ Employee tax number incorrect
❌ Late issuance after 28 February
These mistakes can cause:
Employees filing incorrect tax returns
Additional tax payable
LHDN queries or audit
Penalties for employers
Accuracy is extremely important when preparing.
How to Fill EA Form Correctly
To ensure your EA Form is accurate:
Reconcile payroll summary with monthly PCB submission
Verify EPF totals with KWSP statement
Check SOCSO and EIS contribution records
Confirm employee personal details
Include all allowances and benefits provided
If payroll records are not properly maintained throughout the year, preparing EA Form can become stressful and risky.
This is why many companies engage accountants to handle payroll and EA Form preparation.
EA Form vs Form E (What’s the Difference?)
Many people confuse EA Form with Form E.
Here is the difference:
EA Form → Given by employer to employee
Form E → Submitted by employer to LHDN
Form E reports the total remuneration paid to employees and must be submitted online to LHDN.
EA Form is the detailed breakdown for each individual employee.
What Happens If EA Form Is Issued Late?
Failure to issue EA Form on time may result in:
Employer penalties under Income Tax Act
Employees unable to file tax on time
Increased compliance risk
Possible LHDN enforcement action
It is not worth the risk.
Preparing EA Form early avoids unnecessary pressure during tax season.
FAQ About EA Form
1. Is EA Form compulsory?
Yes. All employers must issue annually to employees.
2. Do employees who resigned still need to receive it?
Yes. Individuals who resigned during the year must still be given the statement reflecting their income and deductions for that period.
3. What if there was no PCB deduction?
The statement must still be issued even if no Monthly Tax Deduction (PCB) was made.
4. Can employees edit their EA Form?
No. Only the employer is authorised to prepare and issue the official statement. Any discrepancies should be raised with the employer for correction.
5. Is this required for company directors?
Yes, if directors received salary, allowances, bonuses, or any form of remuneration from the company, the statement must be prepared for them as well.
Need Professional Assistance With EA Form?
Preparing Borang EA is not just about filling numbers into a template. It requires accurate payroll records, correct statutory reconciliation, and proper tax knowledge.
At Quason Business Solutions, we assist:
Employers with Borang EA preparation
Form E submission to LHDN
Payroll reconciliation
Sole proprietors filing Form B
Employees filing BE Form
If you want to avoid penalties, reduce compliance risk, and ensure your Borang EA is prepared correctly, it is best to act before the deadline.
Contact us today to get your tax matters handled professionally.
Need Help With EA Form & Tax Filing?
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