EA Form Malaysia (Borang EA) 2026: Complete Guide for Employers
Last Updated April 2026
Every year, Malaysian employers are legally required to prepare and distribute the Borang EA — also known as C.P.8A — to all employees before the end of February. Whether you’re an HR manager, a business owner, or an employee trying to understand your tax documents, this guide covers everything you need to know for the 2026 tax season (Year of Assessment 2025).
What is the EA Form (Borang EA)?
The EA Form — officially referred to as C.P.8A — is an Annual Remuneration Statement issued by private-sector employers to their employees in Malaysia. It provides a complete summary of the employee’s total earnings, allowances, bonuses, benefits-in-kind, and statutory deductions for the preceding calendar year.
Employees use the EA Form as the primary reference document when filing their personal income tax (Form BE) via LHDN’s MyTax e-Filing portal. Without this document, employees may struggle to file taxes correctly, potentially triggering audits or penalties.
Note: This annual statement (C.P.8A) is for private-sector employees. Public sector and government employees receive an equivalent form called the EC Form (Borang EC / C.P.8C) instead. You can download the latest official template from the LHDN official website.
Key 2026 deadlines
These are the statutory deadlines for the 2026 tax season covering Year of Assessment 2025. For the full filing calendar, refer to the LHDN official website.
28 Feb 2026
Deadline for employers to distribute EA Forms to all employees
31 Mar 2026
Deadline for employers to submit Form E and CP8D to LHDN via MyTax
30 Apr 2026
Individual tax filing deadline (Form BE) for salaried employees
30 Jun 2026
Individual tax filing deadline (Form B) for those with business income
Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulviPenalty for non-compliance: Under Section 120(1)(b) of the Income Tax Act 1967, employers who fail to prepare and furnish the EA Form to employees by the deadline may be fined between RM200 and RM20,000, imprisoned for up to 6 months, or both. Refer to hasil.gov.my for the latest enforcement guidelines.nar dapibus leo.
Legal basis
The EA Form is governed by Section 83(1A) of the Income Tax Act 1967, which states that every employer shall, for each year, prepare and render to each employee a statement of remuneration on or before the last day of February in the following year. This legal requirement has not changed since 2020 and remains in effect for 2026. You can read the full Act on the LHDN official website.
Who must receive an EA Form?
Employers are legally required to issue an EA Form to all employees who received remuneration during the year, including:
- Full-time and part-time employees
- Contract employees (engaged under a contract of service)
- Employees who resigned or were terminated before year-end
- Foreign workers employed under a contract of service
- Company directors (treated as employees for tax purposes)
Important: Employees who worked for more than 7 days must receive this statement — even if their income falls below the taxable threshold. Independent contractors engaged under a contract for service (not of service) receive Form CP58 instead.
What does the EA Form cover?
The form is divided into several parts. Here is a breakdown of each section. For the official explanation notes, visit the LHDN Forms page.
| Section | What it covers |
|---|---|
| Part A | Employee’s personal details, EPF number, SOCSO number, Tax Identification Number (TIN) |
| Part B | Total gross income — salary, wages, leave pay, fees, commissions, bonuses, perquisites, allowances, income tax borne by employer, gratuity |
| Part C | Benefits-in-kind (BIK) — e.g. company car, phone, laptop |
| Part D | Value of living accommodation provided by employer |
| Part E | Total Monthly Tax Deduction (MTD/PCB) remitted to LHDN; EPF, SOCSO, and EIS contributions |
| Part F | Tax-exempt allowances and perquisites (must still be declared even if exempt) |
Common tax-exempt items declared in Part F
- Petrol, travel allowances, and toll payments for official duties — up to RM6,000 per year
- Parking allowances paid by the employer
- Meal allowances for overtime or outstation work
- Childcare allowances (for employer-provided childcare centres)
Common mistake: Tax-exempt allowances must still be declared in Part F even if no tax is owed. Omitting them can raise red flags with LHDN and trigger an audit. Check the full list of exemptions on the LHDN website.
EA Form vs. Form E vs. CP8D — what's the difference?
These three documents are closely related but serve different purposes. All employer submissions are made through LHDN’s MyTax portal:
| Document | Purpose | Who receives it | Deadline |
|---|---|---|---|
| EA Form (C.P.8A) | Individual employee’s annual income summary | Each employee | 28 Feb 2026 |
| Form E | Employer’s annual declaration to LHDN of total employees and remuneration | LHDN (via MyTax) | 31 Mar 2026 |
| CP8D | Summary of all remuneration statements issued; submitted together with Form E | LHDN (via e-Data Praisi) | 31 Mar 2026 |
A critical compliance rule: the data in your payroll records, remuneration statements, and CP8D/Form E must all reconcile. LHDN’s systems are designed to cross-check these three sources. Any inconsistency is one of the most common audit triggers.
Common mistakes to avoid
- Using outdated form templates — always download the latest C.P.8A format from the LHDN Forms page.
- Omitting Benefits-in-Kind — company cars, phones, and accommodation must be reported in Part C/D
- Misclassifying taxable allowances as exempt — LHDN routinely cross-checks this against payroll records
- Forgetting resigned employees — all employees who worked any period during the year must receive their statement
- Data mismatch between EA Form and CP8D — inconsistencies are automatically detected and can trigger a review
How QNE Cloud Payroll generates your EA Form
Preparing these forms manually for multiple employees is time-consuming and error-prone. QNE Cloud Payroll automates the entire process — pulling payroll data directly from your monthly records to generate accurate, LHDN-compliant statements with just a few clicks.
- Auto-generates C.P.8A statements for all employees based on confirmed payroll data
- Employees can download their annual remuneration statement directly via the QNE Employee Self-Service (ESS) Portal
- Supports batch email distribution of payroll documents, payslips, and bonus slips to employees
- Generates the CP8D data file for Form E submission via LHDN’s e-Data Praisi on MyTax.
Ready to generate your remuneration statements in minutes? Use QNE Cloud Payroll today.
Frequently Asked Questions (FAQs)
Do I need to submit the EA Form to LHDN?
No. The document is issued directly to employees — it is not submitted to LHDN. However, the CP8D (which is a summary of all remuneration statements) must be submitted to LHDN by 31 March 2026 via e-Data Praisi on MyTax
Does an employee who resigned mid-year still need an EA Form?
Yes. All employees who received any remuneration during the year — including those who resigned or were terminated — must still receive the form. It covers income and deductions from their first working day to their last in that calendar year.
What if my employee's salary is below the taxable threshold?
You are still required to prepare and issue this statement. It must be issued to all employees who received remuneration, regardless of whether their income is taxable.
Can employees download their remuneration statement from the QNE portal?
Yes. If you are using QNE Cloud Payroll with the Employee Self-Service (ESS) Portal, you can publish the forms directly to the portal. Employees can then log in and download at any time — no printing or emailing required.
Where can I download the latest official EA Form template?
The latest C.P.8A is available for download directly from the LHDN official forms page. Always ensure you are using the most current version before distribution.
