{"id":7242,"date":"2020-12-07T02:24:18","date_gmt":"2020-12-06T18:24:18","guid":{"rendered":"https:\/\/qne.com.my\/?p=7242"},"modified":"2026-04-23T22:02:43","modified_gmt":"2026-04-23T14:02:43","slug":"ea-form","status":"publish","type":"post","link":"https:\/\/qne.cloud\/my\/ea-form\/","title":{"rendered":"LHDN &#8211; Borang EA | EA Form Malaysia"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7242\" class=\"elementor elementor-7242\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48455c4 e-flex e-con-boxed e-con e-parent\" data-id=\"48455c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15ac155 elementor-widget elementor-widget-spacer\" data-id=\"15ac155\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc5b8f5 elementor-widget elementor-widget-image\" data-id=\"fc5b8f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1584\" height=\"496\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/EA-Form-QNE-Cloud-Payroll-e1776925314656.avif\" class=\"attachment-full size-full wp-image-32752\" alt=\"EA Form Malaysia (Borang EA) 2026: Complete Guide for Employers\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/EA-Form-QNE-Cloud-Payroll-e1776925314656.avif 1584w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/EA-Form-QNE-Cloud-Payroll-e1776925314656-300x94.avif 300w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/EA-Form-QNE-Cloud-Payroll-e1776925314656-1024x321.avif 1024w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/EA-Form-QNE-Cloud-Payroll-e1776925314656-768x240.avif 768w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/EA-Form-QNE-Cloud-Payroll-e1776925314656-1536x481.avif 1536w\" sizes=\"(max-width: 1584px) 100vw, 1584px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38ff4cd elementor-widget elementor-widget-heading\" data-id=\"38ff4cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">EA Form Malaysia (Borang EA) 2026: Complete Guide for Employers<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-453407c elementor-widget elementor-widget-text-editor\" data-id=\"453407c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Last Updated April 2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-822d58e elementor-widget elementor-widget-spacer\" data-id=\"822d58e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-37c17a1 e-con-full e-flex e-con e-parent\" data-id=\"37c17a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37c5615 elementor-widget elementor-widget-text-editor\" data-id=\"37c5615\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Every year, Malaysian employers are legally required to prepare and distribute the Borang EA \u2014 also known as C.P.8A \u2014 to all employees before the end of February. Whether you&#8217;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).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d55289 elementor-widget elementor-widget-heading\" data-id=\"9d55289\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the EA Form (Borang EA)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-547a0e5 elementor-widget elementor-widget-text-editor\" data-id=\"547a0e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The EA Form \u2014 officially referred to as C.P.8A \u2014 is an Annual Remuneration Statement issued by private-sector employers to their employees in Malaysia. It provides a complete summary of the employee&#8217;s total earnings, allowances, bonuses, benefits-in-kind, and statutory deductions for the preceding calendar year.<\/p><p>Employees use the EA Form as the primary reference document when filing their personal income tax (Form BE) via\u00a0<a href=\"https:\/\/mytax.hasil.gov.my\/\" target=\"_blank\" rel=\"noopener\">LHDN&#8217;s MyTax e-Filing portal<\/a>. Without this document, employees may struggle to file taxes correctly, potentially triggering audits or penalties.<\/p><p><strong>Note:<\/strong>\u00a0This 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\u00a0<a href=\"https:\/\/www.hasil.gov.my\/en\/\" target=\"_blank\" rel=\"noopener\">LHDN official website<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ec1fe7 elementor-widget elementor-widget-heading\" data-id=\"7ec1fe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key 2026 deadlines<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35acddf elementor-widget elementor-widget-text-editor\" data-id=\"35acddf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>These are the statutory deadlines for the 2026 tax season covering Year of Assessment 2025. For the full filing calendar, refer to the\u00a0<a href=\"https:\/\/www.hasil.gov.my\/en\/\" target=\"_blank\" rel=\"noopener\">LHDN official website<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-91ce28e e-flex e-con-boxed e-con e-child\" data-id=\"91ce28e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d6187b6 e-con-full e-flex e-con e-child\" data-id=\"d6187b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-734fae0 elementor-widget elementor-widget-heading\" data-id=\"734fae0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">28 Feb 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5efe4a1 elementor-widget elementor-widget-text-editor\" data-id=\"5efe4a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Deadline for employers to distribute EA Forms to all employees<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-205a074 e-con-full e-flex e-con e-child\" data-id=\"205a074\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68f8dc2 elementor-widget elementor-widget-heading\" data-id=\"68f8dc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">31 Mar 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbf863f elementor-widget elementor-widget-text-editor\" data-id=\"dbf863f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Deadline for employers to submit Form E and CP8D to LHDN via MyTax<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0e70fc e-con-full e-flex e-con e-child\" data-id=\"e0e70fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-521e066 elementor-widget elementor-widget-heading\" data-id=\"521e066\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">30 Apr 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e9f505 elementor-widget elementor-widget-text-editor\" data-id=\"6e9f505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Individual tax filing deadline (Form BE) for salaried employees<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8b72e56 e-con-full e-flex e-con e-child\" data-id=\"8b72e56\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5cbe878 elementor-widget elementor-widget-heading\" data-id=\"5cbe878\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">30 Jun 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bacca7 elementor-widget elementor-widget-text-editor\" data-id=\"7bacca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Individual tax filing deadline (Form B) for those with business income<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4aa44c0 elementor-widget elementor-widget-text-editor\" data-id=\"4aa44c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvi<strong>Penalty for non-compliance:<\/strong>\u00a0Under 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\u00a0<a href=\"https:\/\/www.hasil.gov.my\/en\/\" target=\"_blank\" rel=\"noopener\">hasil.gov.my<\/a>\u00a0for the latest enforcement guidelines.nar dapibus leo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57337e6 elementor-widget elementor-widget-heading\" data-id=\"57337e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Legal basis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0836a9 elementor-widget elementor-widget-text-editor\" data-id=\"a0836a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The EA Form is governed by\u00a0<strong>Section 83(1A) of the Income Tax Act 1967<\/strong>, 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\u00a0<a href=\"https:\/\/www.hasil.gov.my\/en\/\" target=\"_blank\" rel=\"noopener\">LHDN official website<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd16c7b elementor-widget elementor-widget-heading\" data-id=\"cd16c7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who must receive an EA Form?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3097de elementor-widget elementor-widget-text-editor\" data-id=\"d3097de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Employers are legally required to issue an EA Form to\u00a0<strong>all<\/strong>\u00a0employees who received remuneration during the year, including:<\/p><ul><li>Full-time and part-time employees<\/li><li>Contract employees (engaged under a contract of service)<\/li><li>Employees who resigned or were terminated before year-end<\/li><li>Foreign workers employed under a contract of service<\/li><li>Company directors (treated as employees for tax purposes)<\/li><\/ul><p><strong><br \/>Important:<\/strong>\u00a0Employees who worked for more than 7 days must receive this statement \u2014 even if their income falls below the taxable threshold. Independent contractors engaged under a contract\u00a0<em>for<\/em>\u00a0service (not of service) receive Form CP58 instead.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab39cab elementor-widget elementor-widget-heading\" data-id=\"ab39cab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does the EA Form cover?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fac69eb elementor-widget elementor-widget-text-editor\" data-id=\"fac69eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The form is divided into several parts. Here is a breakdown of each section. For the official explanation notes, visit the\u00a0<a href=\"https:\/\/www.hasil.gov.my\/en\/forms\/\" target=\"_blank\" rel=\"noopener\">LHDN Forms page<\/a>.<\/p><table class=\"section-table\"><thead><tr><th>Section<\/th><th>What it covers<\/th><\/tr><\/thead><tbody><tr><td><strong>Part A<\/strong><\/td><td>Employee&#8217;s personal details, EPF number, SOCSO number, Tax Identification Number (TIN)<\/td><\/tr><tr><td><strong>Part B<\/strong><\/td><td>Total gross income \u2014 salary, wages, leave pay, fees, commissions, bonuses, perquisites, allowances, income tax borne by employer, gratuity<\/td><\/tr><tr><td><strong>Part C<\/strong><\/td><td>Benefits-in-kind (BIK) \u2014 e.g. company car, phone, laptop<\/td><\/tr><tr><td><strong>Part D<\/strong><\/td><td>Value of living accommodation provided by employer<\/td><\/tr><tr><td><strong>Part E<\/strong><\/td><td>Total Monthly Tax Deduction (MTD\/PCB) remitted to LHDN; EPF, SOCSO, and EIS contributions<\/td><\/tr><tr><td><strong>Part F<\/strong><\/td><td>Tax-exempt allowances and perquisites (must still be declared even if exempt)<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60dbf97 elementor-widget elementor-widget-heading\" data-id=\"60dbf97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Common tax-exempt items declared in Part F<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1138f60 elementor-widget elementor-widget-text-editor\" data-id=\"1138f60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Petrol, travel allowances, and toll payments for official duties \u2014 up to\u00a0<strong>RM6,000 per year<\/strong><\/li><li>Parking allowances paid by the employer<\/li><li>Meal allowances for overtime or outstation work<\/li><li>Childcare allowances (for employer-provided childcare centres)<\/li><\/ul><p><strong><br \/>Common mistake:<\/strong>\u00a0Tax-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\u00a0<a href=\"https:\/\/www.hasil.gov.my\/en\/\" target=\"_blank\" rel=\"noopener\">LHDN website<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f038aeb elementor-widget elementor-widget-heading\" data-id=\"f038aeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">EA Form vs. Form E vs. CP8D \u2014 what's the difference?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-948adb4 elementor-widget elementor-widget-text-editor\" data-id=\"948adb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>These three documents are closely related but serve different purposes. All employer submissions are made through\u00a0<a href=\"https:\/\/mytax.hasil.gov.my\/\" target=\"_blank\" rel=\"noopener\">LHDN&#8217;s MyTax portal<\/a>:<\/p><table class=\"section-table\"><thead><tr><th>Document<\/th><th>Purpose<\/th><th>Who receives it<\/th><th>Deadline<\/th><\/tr><\/thead><tbody><tr><td><strong>EA Form (C.P.8A)<\/strong><\/td><td>Individual employee&#8217;s annual income summary<\/td><td>Each employee<\/td><td>28 Feb 2026<\/td><\/tr><tr><td><strong>Form E<\/strong><\/td><td>Employer&#8217;s annual declaration to LHDN of total employees and remuneration<\/td><td>LHDN (via MyTax)<\/td><td>31 Mar 2026<\/td><\/tr><tr><td><strong>CP8D<\/strong><\/td><td>Summary of all remuneration statements issued; submitted together with Form E<\/td><td>LHDN (via e-Data Praisi)<\/td><td>31 Mar 2026<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-119138e elementor-widget elementor-widget-text-editor\" data-id=\"119138e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A critical compliance rule: the data in your payroll records, remuneration statements, and CP8D\/Form E\u00a0<strong>must all reconcile<\/strong>. LHDN&#8217;s systems are designed to cross-check these three sources. Any inconsistency is one of the most common audit triggers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2468dde elementor-widget elementor-widget-heading\" data-id=\"2468dde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Common mistakes to avoid<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f990668 elementor-widget elementor-widget-text-editor\" data-id=\"f990668\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Using outdated form templates<\/strong>\u00a0\u2014 always download the latest C.P.8A format from the\u00a0<a href=\"https:\/\/www.hasil.gov.my\/en\/forms\/\" target=\"_blank\" rel=\"noopener\">LHDN Forms page.<\/a><\/li><li><strong>Omitting Benefits-in-Kind<\/strong>\u00a0\u2014 company cars, phones, and accommodation must be reported in Part C\/D<\/li><li><strong>Misclassifying taxable allowances as exempt<\/strong>\u00a0\u2014 LHDN routinely cross-checks this against payroll records<\/li><li><strong>Forgetting resigned employees<\/strong>\u00a0\u2014 all employees who worked any period during the year must receive their statement<\/li><li><strong>Data mismatch between EA Form and CP8D<\/strong>\u00a0\u2014 inconsistencies are automatically detected and can trigger a review<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b075d8c elementor-widget elementor-widget-heading\" data-id=\"b075d8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How QNE Cloud Payroll generates your EA Form<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5911762 elementor-widget elementor-widget-text-editor\" data-id=\"5911762\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Preparing these forms manually for multiple employees is time-consuming and error-prone. QNE Cloud Payroll automates the entire process \u2014 pulling payroll data directly from your monthly records to generate accurate, LHDN-compliant statements with just a few clicks.<\/p><ul><li>Auto-generates C.P.8A statements for all employees based on confirmed payroll data<\/li><li>Employees can download their annual remuneration statement directly via the QNE Employee Self-Service (ESS) Portal<\/li><li>Supports batch email distribution of payroll documents, payslips, and bonus slips to employees<\/li><li>Generates the CP8D data file for Form E submission via\u00a0<a href=\"https:\/\/mytax.hasil.gov.my\/\" target=\"_blank\" rel=\"noopener\">LHDN&#8217;s e-Data Praisi on MyTax<\/a>.<\/li><\/ul><p><br \/>Ready to generate your remuneration statements in minutes? Use <a href=\"https:\/\/payroll.qne.cloud\/\">QNE Cloud Payroll<\/a> today.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1bd1a8 elementor-widget elementor-widget-heading\" data-id=\"e1bd1a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions (FAQs)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7a2088 elementor-widget elementor-widget-n-accordion\" data-id=\"d7a2088\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2260\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2260\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Do I need to submit the EA Form to LHDN? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2260\" class=\"elementor-element elementor-element-d15847b e-con-full e-flex e-con e-child\" data-id=\"d15847b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4114fb7 elementor-widget elementor-widget-text-editor\" data-id=\"4114fb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. The document is issued directly to employees \u2014 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\u00a0<a href=\"https:\/\/mytax.hasil.gov.my\/\" target=\"_blank\" rel=\"noopener\">e-Data Praisi on MyTax<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2261\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2261\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Does an employee who resigned mid-year still need an EA Form? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2261\" class=\"elementor-element elementor-element-617ae2d e-con-full e-flex e-con e-child\" data-id=\"617ae2d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10b8bc9 elementor-widget elementor-widget-text-editor\" data-id=\"10b8bc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. All employees who received any remuneration during the year \u2014 including those who resigned or were terminated \u2014 must still receive the form. It covers income and deductions from their first working day to their last in that calendar year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2262\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2262\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What if my employee's salary is below the taxable threshold? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2262\" class=\"elementor-element elementor-element-e350bce e-con-full e-flex e-con e-child\" data-id=\"e350bce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c99da1d elementor-widget elementor-widget-text-editor\" data-id=\"c99da1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2263\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2263\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can employees download their remuneration statement from the QNE portal? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2263\" class=\"elementor-element elementor-element-8d856d2 e-flex e-con-boxed e-con e-child\" data-id=\"8d856d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-473aac2 elementor-widget elementor-widget-text-editor\" data-id=\"473aac2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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 \u2014 no printing or emailing required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2264\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2264\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Where can I download the latest official EA Form template? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2264\" class=\"elementor-element elementor-element-6e7581b e-flex e-con-boxed e-con e-child\" data-id=\"6e7581b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d05ae0e elementor-widget elementor-widget-text-editor\" data-id=\"d05ae0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The latest C.P.8A is available for download directly from the\u00a0<a href=\"https:\/\/www.hasil.gov.my\/en\/forms\/\" target=\"_blank\" rel=\"noopener\">LHDN official forms page<\/a>. Always ensure you are using the most current version before distribution.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Do I need to submit the EA Form to LHDN?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. The document is issued directly to employees \\u2014 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\\u00a0e-Data Praisi on MyTax\"}},{\"@type\":\"Question\",\"name\":\"Does an employee who resigned mid-year still need an EA Form?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. All employees who received any remuneration during the year \\u2014 including those who resigned or were terminated \\u2014 must still receive the form. It covers income and deductions from their first working day to their last in that calendar year.\"}},{\"@type\":\"Question\",\"name\":\"What if my employee's salary is below the taxable threshold?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}},{\"@type\":\"Question\",\"name\":\"Can employees download their remuneration statement from the QNE portal?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. If you are using QNE Cloud Payroll with the Employee Self-Service (ESS) Portal, you can publish the forms directly to the portal. 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Always ensure you are using the most current version before distribution.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>According to the Inland Revenue Board of Malaysia, an EA form is a Yearly Remuneration Statement that includes your salary for the past year&#8230;<\/p>\n","protected":false},"author":3,"featured_media":11271,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-7242","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/7242","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/comments?post=7242"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/7242\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media\/11271"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media?parent=7242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/categories?post=7242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/tags?post=7242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}