EA Form 2026: your yearly pay statement (Borang EA)
Form EA, or Borang EA (form C.P.8A), is the statement of remuneration that a private sector employer prepares for each employee. It shows everything you were paid in the calendar year, from salary and bonus to benefits in kind, and what was deducted: PCB, zakat, EPF and SOCSO. It is given to you for income tax purposes: you use it to fill in your return, Form BE.
Your employer must give you the form on or before the last day of February of the following year. The Form EA you receive by the end of February 2027 covers your 2026 pay. The one issued by February 2026 covered 2025, and Form BE for that year was due on 30 April 2026, or 15 May 2026 on e-Filing.
EA, EC, C.P.8A and Form E: which form is which
Form EA and form C.P.8A are the same document: the statement of remuneration from employment for the private sector. Government employees receive Form EC (C.P.8C), the government version of the same statement.
Form E is different. It is the employer's own return to LHDN, filed together with form C.P.8D by 31 March. You never receive Form E or C.P.8D, and you do not need them to file your own return.
What each part of Form EA means
Part A, particulars of employee: your name, job title, staff number, IC or passport number, EPF and SOCSO numbers, the number of children qualifying for tax relief, and your start or end date if you worked less than the full year.
Part B, employment income, benefits and living accommodation, excluding tax-exempt items: B1(a) gross salary, wages or leave pay including overtime; B1(b) fees, commission or bonus; B1(c) tips, perquisites, awards or other allowances; B1(d) income tax paid by the employer on your behalf; B1(e) share option (ESOS) benefit; B1(f) gratuity; B2 arrears for earlier years paid this year; B3 benefits in kind; B4 the value of living accommodation; B5 a refund from an unapproved provident or pension fund; B6 compensation for loss of employment.
Part C, pension and others: pension and annuities or other periodical payments.
Part D, total deductions: D1 monthly tax deductions (PCB, or MTD) paid to LHDN; D2 deductions made under an LHDN CP38 notice, which are separate from normal PCB; D3 zakat paid through salary deduction; D4 approved donations through salary deduction; D5 reliefs and zakat you declared to your employer on form TP1; D6 total qualifying child relief.
Part E, contributions paid by the employee: your own share of compulsory EPF (or other approved provident or pension fund) contributions, and your own share of SOCSO. The employer's shares are not shown.
Part F, tax-exempt allowances, perquisites, gifts and benefits: the total that is exempt from tax and therefore left out of Part B.
Which Form EA figures go into Form BE
Employment income: the Part B items make up the income from employment that you report. Part F is already excluded and is not added back. If Part C shows a pension or annuity, it is declared as well, as a separate type of income.
Tax already paid: the PCB total in Part D1 is set against the tax for the year. If it is more than the tax you owe you get a refund; if less, you pay the balance. Zakat in D3 also reduces your tax.
Reliefs: Part E gives the employee EPF figure for the EPF relief (up to RM4,000 a year) and the SOCSO figure towards the SOCSO and EIS relief (up to RM350 a year). Other reliefs, such as lifestyle, medical and insurance, come from your own receipts, not from Form EA.
Before filing, check the totals against your December payslip and enter your figures in the income tax calculator to see whether to expect a refund. The PCB calculator shows how the monthly deductions in Part D1 were worked out.
If your employer has not given you Form EA
Preparing Form EA and giving it to every employee by the last day of February is the employer's legal duty. Failing to do so is an offence under paragraph 120(1)(d) of the Income Tax Act 1967, and LHDN's employer guidance lists a fine of RM200 to RM20,000, imprisonment of up to six months, or both.
Ask HR or payroll for it first, in writing. If you worked for more than one employer during the year, each one prepares a Form EA for the pay it gave you, and you add them together in Form BE.
The Form BE deadline does not move because the form is late, so keep your payslips: they carry the same monthly figures. If a figure turns out to be wrong after you file and you under-reported income or over-claimed relief, LHDN's FAQ says to file an amended return (Borang Nyata Terpinda BE). Contact HASiL if your employer still does not issue the form.
Form EA, PCB and filing dates
For pay received in 2025: Form EA by the last day of February 2026, e-Filing open from 1 March 2026, Form E from employers by 31 March 2026, and Form BE due on 30 April 2026 with a grace period to 15 May 2026 on e-Filing. LHDN publishes the dates for each year in its Return Form Filing Programme.
Since YA2014, an employee with only employment income whose PCB was deducted, and who meets LHDN's conditions, may choose not to file Form BE, and the PCB is then treated as the final tax. Form EA still matters: compare Part D1 with the tax worked out on your full reliefs, because filing is the only way to get back PCB that was more than your tax.
Questions
What is the EA form?
Form EA (C.P.8A) is the yearly statement of remuneration your private sector employer prepares for you. It lists your pay, benefits and deductions for the calendar year, and you use it to fill in Form BE.
When will I get my EA form?
On or before the last day of February each year, for the previous calendar year's pay. This is a legal deadline for employers.
How do I get my EA form?
From your employer: ask HR or payroll. Preparing Form EA is the employer's duty, so it comes from your employer's payroll records, not from LHDN.
Do I need to submit my EA form to LHDN?
No. Form EA is provided to you for income tax purposes; you copy its figures into Form BE. Your employer files its own return, Form E with C.P.8D. Keep your copy with your tax records.
How do I fill up an EA form for an employee?
Employers fill in Parts A to F from the year's payroll: pay and benefits in Part B, PCB, CP38, zakat and TP1 claims in Part D, the employee's own EPF and SOCSO in Part E, and tax-exempt items in Part F. The blank C.P.8A form is published by LHDN.
What is the difference between Form EA and Form E?
Form EA is the statement each employee receives. Form E is the employer's annual return to LHDN, filed with C.P.8D by 31 March 2026 for the previous year's pay.
What is the difference between Form EA and Form EC?
Form EA (C.P.8A) is for private sector employees. Form EC (C.P.8C) is the statement of remuneration for government employees.
What if my employer does not give me Form EA?
Ask for it in writing. Not providing it is an offence under paragraph 120(1)(d) of the Income Tax Act 1967. File Form BE on time using your payslips if you have to, and contact HASiL if the employer still does not issue it.