22 Feb 2023
What is Form EA?
Form EA is a yearly remunerations statement for private employees. It has to be prepared and rendered by the employer to his staffs not later by 28 February annually. However, it does not need to submitted to the tax authorities. Failure to do so may result in a fine of RM200 to RM20,000 or imprisonment for a term not exceeding 6 months, or both.
Besides, it contains the information of cash and non-cash earnings received by the employees during his employment period with the entities in the respective year.
Cash earnings included total gross salary, bonus or incentive received during the year.
On the other hands, non-cash earnings is referring to the benefits received by virtue from his employment, such as usage of company’s car, living accommodation benefits and so on.
The purpose of having Form EA is to ease the tax declaration process of the employee when they are preparing their tax return forms, which is also known as Form BE.
Download EA Form
Details of the explanatory note for Form EA 2022 can be retrieved at https://www.hasil.gov.my/media/forms/upload/form_ba8e92ba-1235-427e-addf-e57a7b027ba9/e4045e54-1895-4c1e-b809-69d198c37991/nota_panduan_borang_ea___ec.pdf
Employer Responsibilities on Form E / EA
What is Form E?
Form E is a tax return form required to submit by all kinds of employers to LHDN / IRB via e-filing. It acts as a tool for the employer to declare its payroll information of the entities during the year.
It is the employer responsible to prepare and submit Form E to LHDN / IRB every year. The submission has to be done no later by 30 April annually. Failure to do so may result in a fine of RM200 to RM20,000, or imprisonment for a term not exceeding 6 months, or both.
How do I submit Form E?
Firstly, you have to make sure all the information stated below is ready before you proceed for the submission.
- E file number
- Payroll information of the year(it must included directors’ fee paid and staff costs incurred on resigned staff during the year)
- Form EA
- CP8D
Thereafter, you may log in to the LHDN website and proceed with your submission.
Details of the explanatory note for Form E 2022 can be retrieved at https://www.hasil.gov.my/media/csthpo0v/nota_penerangan_e2022.pdf
