Form EA (C.P.8A) is an annual remuneration statement issued by employers to employees for personal income tax filing. It covers salary, benefits, tax deductions, EPF, and statutory contributions—making it a key tax document.
What Is Form EA?
Form EA (also known as C.P.8A) is an annual statement issued by employers to employees for personal income tax reporting purposes.
It summarises an employee’s earnings, benefits, tax deductions, and statutory contributions for the relevant year and is a key document for filing income tax returns.
Deadline for Issuing Form EA
Employers must provide Form EA on or before the last day of February each year. For YA 2026: Deadline is 28 February 2026
Failure to comply may result in:
- A fine ranging from RM200 to RM20,000
- Or imprisonment of up to 6 months
- Or both
Who Must Receive Form EA?
Employers are required to issue Form EA to all individuals who received remuneration during the year, including:
- Local employees
- Foreign employees
- Part-time employees
- Employees who resigned or were terminated during the year
- Company directors
**Any individual who rendered services and received payment in the year must be issued Form EA.
Key Information Included in Form EA
A. Employee Details
Name, identification number, position, employment period, EPF number, etc.
B. Employment Income & Benefits
Salary, overtime, commission, bonus, allowances, benefits-in-kind, accommodation value.
C. Pensions & Annuities
Pension payments, annuities, or related income (if applicable).
D. Tax Deductions
Monthly Tax Deduction (PCB), approved donations, Zakat, TP1 deductions.
E. Statutory Contributions (Employee Portion)
EPF (KWSP), SOCSO, EIS contributions.
F. Tax-Exempt Allowances & Benefits
Total value of benefits or allowances that qualify for tax exemption.
**资料更新于03.02.2026
(201706002678 & AF 002133)