Form EA: Employee Remuneration Statement — What, When & How

What is Form EA?

Form EA (C.P.8A) is the remuneration statement that employers prepare for each employee in the private sector. For the public service, the equivalent statement is Form EC (C.P.8C) for government agencies and statutory bodies.

Under subsection 83(1A) of the Income Tax Act 1967 (ITA 1967), an employer must prepare and provide a remuneration statement to each employee before or on the last day of February of the following year.

Source: HASiL — Employer Responsibilities; EA & EC Guide Notes Year 2025; T2025 EA Return Filing Procedure; Sample Form E 2025; BN Filing Program 2026 (see Official sources section).

Remember: Form EA/EC is not submitted to LHDNM — it is prepared for employees, not for HASiL.

Who receives Form EA?

Form EA/EC must be given to all employees — there is no income threshold for receiving EA. This includes full-time, part-time and contract employees, industrial trainees as well as management individuals.

Note: the "not chargeable to tax" income threshold for individuals (e.g. RM37,333 together with PCB) relates to the obligation to file a tax return (BNCP), not an exemption from receiving Form EA.

Source: HASiL — Employer Responsibilities; EA & EC Guide Notes Year 2025 (see Official sources section).

Year of Remuneration 2025 deadline

For the Year of Remuneration 2025, Form EA/EC must be prepared and provided to employees before or on 28 February 2026 (the last day of February).

Source: HASiL — EA & EC Guide Notes Year 2025; Sample Form E 2025; BN Filing Program 2026 (see Official sources section).

Contents of Form EA

Form EA contains several main sections:

• Section A — employee details.
• Section B — employment income/benefits under s.13(1)(a)–(e): salary, bonus, commission, director fees, gratuity, perquisites, value of living accommodation, ESOS, compensation and arrears.
• Section C — pensions and annuities.
• Section D — deductions such as PCB, CP38, zakat, approved donations and TP1.
• Section E — KWSP and PERKESO contributions.
• Section F — exempt allowances/perquisites that must be reported, with their respective exemption limits (e.g. petrol/toll allowance RM6,000; childcare RM3,000; phone/PDA up to 1 unit; smartphone/tablet/computer RM5,000; long-service award RM2,000; loan interest subsidy aggregate ≤ RM300,000).

Source: HASiL — Form EA (C.P.8A) Pin. 2023; EA & EC Guide Notes Year 2025; T2025 EA Return Filing Procedure (see Official sources section).

Connection to Form E and e-Data Praisi

Annual remuneration data is filed by employers via Form E together with C.P.8D (e-Data Praisi before/on 25 February; e-CP8D before the e-E deadline). Form EA/EC is the employee-level copy of the same data — it is not a separate submission to HASiL.

Source: HASiL — Employer Responsibilities; Sample Form E 2025; BN Filing Program 2026 (see Official sources section).

Penalty if the employer fails to prepare EA/EC

Failure to prepare and provide Form EA/EC to employees by the deadline is an offence under section 120(1) of the ITA, with a compound of RM200–RM20,000 or imprisonment of up to 6 months, or both.

Source: T2025 EA Return Filing Procedure; Sample Form E 2025; BN Filing Program 2026 (see Official sources section).

Using Form EA when filing Form BE/B

Employees use Form EA to complete Form BE/B and to compare the data that has been pre-filled in MyTax before submitting the form. Keep Form EA for reference and audit.

Source: HASiL — Employer Responsibilities; EA & EC Guide Notes Year 2025 (see Official sources section).

Not covered as at the review date

• Full text of s.83(1A) and s.120(1) (including paragraph numbering) has not been re-read from the Act text at this review — the Act references are used only to confirm the section names. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.
• Correction procedures for Form EA after the deadline (e.g. amending remuneration data) have not been verified at this review. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.

Frequently Asked Questions (FAQ)

Q. What is the difference between Form EA and Form E?

A. Form EA is the remuneration statement to employees (before/on the last day of February) and is not submitted to LHDNM. Form E is the employer's annual return to HASiL (before/on 31 March).

Q. When is the Form EA deadline for the Year of Remuneration 2025?

A. Before or on 28 February 2026.

Q. Do all employees receive Form EA?

A. Yes — there is no income threshold. Public sector employees receive Form EC.

Q. Do I need to file Form EA with HASiL?

A. No. Form EA/EC is prepared for employees; employers do not need to submit it to LHDNM.

Q. What should I do with Form EA?

A. Use it to complete Form BE/B, compare it with MyTax pre-filled data, and keep it for audit.

Glossary

• Form EA (C.P.8A) — remuneration statement from an employer to a private-sector employee.
• Form EC (C.P.8C) — remuneration statement for the public service (government agencies/statutory bodies).
• Year of Remuneration — the remuneration period reported; Form EA is for the previous year of remuneration.
• C.P.8D / e-Data Praisi — the mechanism by which employers submit employee data for Form E.
• s.83(1A) ITA — the provision requiring the preparation & provision of a remuneration statement to each employee before/on the last day of February.
• MyTax — HASiL's portal for e-Filing.