🧾 What Is the EA Form?
The EA Form is an official document issued by Malaysian employers to their employees summarizing their income, deductions, and benefits for a particular year. It’s also known as CP8A, and is required for personal tax filing.
You’ll need it to complete your e-Filing via LHDN’s MyTax system and to check if your monthly PCB (Potongan Cukai Bulanan) deductions are accurate.
📌 Why the EA Form Is Important
Filing your income tax correctly starts with understanding your EA Form. Here’s why it matters:
- Employers must issue it by 28 February every year.
- It helps determine if you’ve overpaid or underpaid tax.
- EA details can be auto-filled into your e-Filing if your employer uploads CP8D.
- Not receiving your EA Form? Your employer could be fined up to RM20,000
🔍 How to Read Each Section of the EA Form
A. Employee’s Details
Includes your full name, IC/passport number, SOCSO, EPF number, and employment period.
B. Income from Employment
Breaks down your basic salary, bonuses, allowances, commissions, arrears, benefits-in-kind (BIK), and accommodation value (VOLA).
C. Pensions & Others
Only applicable if you’ve received a pension or annuity.
D. Deductions
Shows your monthly PCB, CP38 instructions, zakat, donations, and tax reliefs applied via TP1 forms.
E. Statutory Contributions
Covers EPF and SOCSO deductions (employee portion only).
F. Tax-Exempt Benefits
Lists benefits you received that are tax-exempt like petrol, parking, or childcare assistance (up to RM6,000).
💻 Filing the EA Form in e-Filing & e-PCB
To file your taxes using e-Filing, log into the MyTax portal and:
- Select your EA Form year (e.g. 2024 for YA 2025).
- Match each EA field to the correct slot:
- Income B(a)–(e) = “Statutory income from employment”
- D(1) = “PCB Paid”
- D(3) = “Zakat”
- E(1) = “EPF Contribution”
- E(2) = “SOCSO & EIS”
The e-PCB system is what your employer uses monthly to calculate tax. EA is the final summary. If there’s any mismatch, you must correct it during e-Filing.
🚫 Common Mistakes to Avoid
- Entering only salary without adding allowances and bonuses.
- Claiming employer’s EPF (not allowed).
- Skipping VOLA or BIK values—these are taxable!
- Counting PCB twice—only include it once.
- Forgetting CP38 deductions (if applicable).
💡 Tips to Maximize Your Tax Refund
- Double check total PCB paid (match payslips).
- Declare childcare expenses, insurance, and lifestyle claims.
- Zakat deductions reduce tax 1:1.
- If you worked for multiple companies, combine all EA Forms before submission.
✅ Conclusion: Be Confident with Your EA Form
Now that you understand how to read, file, and double-check your EA Form, tax season doesn’t have to be stressful. This guide walks you through every detail, helping you file with confidence—and maybe even get a refund!
Need a printable checklist or want us to review your draft before submitting?
Subscribe for more tax tips or download our EA Form Filing Guide (PDF) today!
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