Form EA & e-PCB: Year-End Tax Compliance Checklist for Employers
Complete guide to annual employee tax statements and LHDN submissions
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Form EA deadline: Issue to employees by 28th February. e-PCB (CP8D) submission: Submit to LHDN by 31st March. Form EA shows employee's annual remuneration, PCB deducted, EPF/SOCSO/EIS for tax filing. Generate from payroll system for accuracy.
This guide covers Form EA preparation, e-PCB year-end submission, deadlines, and step-by-step compliance checklist for Malaysian employers.
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Frequently Asked Questions
What is Form EA in Malaysia?
Form EA (Borang EA) is the annual Statement of Remuneration from Employment that employers must provide to employees. It summarizes: total remuneration, benefits-in-kind, PCB deducted, EPF contributions, and other deductions for the year.
When is the Form EA deadline?
Employers must provide Form EA to employees by the last day of February following the tax year. For Year of Assessment 2024 (income earned Jan-Dec 2024), Form EA must be issued by 28th February 2025.
What information is required on Form EA?
Form EA must include: employee personal details (name, IC, tax reference), employment period, gross salary, allowances, bonuses, benefits-in-kind, total PCB deducted, EPF contributions, SOCSO, EIS, and any tax-exempt items.
What is the difference between Form EA and Form EC?
Form EA: for private sector employees issued by companies. Form EC: for government/public sector employees issued by government agencies. Both serve same purpose - annual remuneration statement for tax filing.
What is e-PCB (CP8D) year-end submission?
Form CP8D is the annual statement employers submit to LHDN summarizing all employees' remuneration and PCB deductions for the year. Deadline: March 31st following the tax year. Submit via e-PCB portal.
How do I submit Form EA electronically?
Form EA is given to employees (not submitted to LHDN). However, you can use e-Data Praisi (e-CP8D) to submit employee data to LHDN by March 31st. Many payroll systems generate both simultaneously.
What happens if I miss Form EA deadline?
Late Form EA issuance: employees may have difficulty filing taxes, potential complaints to Labour Department, and employers may face penalties under Income Tax Act 1967. Always issue by February deadline.
Can Form EA be issued electronically?
Yes, Form EA can be issued as PDF via email or employee portal. Employees can download/print for tax filing. Ensure electronic copy is secure, accessible, and contains all required information matching printed format.
How do I reconcile PCB for Form EA?
Reconciliation steps: 1) Total all monthly PCB deductions for the year, 2) Compare with CP39 payment records, 3) Verify e-PCB submission history, 4) Match total on Form EA Section D, 5) Resolve any discrepancies before issuing.
What if employee leaves mid-year?
For departing employees: Issue Form EA within 30 days of last working day (not February deadline). Submit Form CP21 to LHDN notifying employee departure. Calculate final PCB and ensure all deductions are accurate.