What is Form EA (C.P.8A)?
Form EA, also known as C.P.8A, is the statement of remuneration that you, as an employer, must provide to each employee. For the 2025 income year, this must be prepared and rendered to employees by 28 February 2026.
Think of Form EA as your employee’s official salary statement for tax purposes. It’s a comprehensive document that includes:
• Total salary and wages for the year
• EPF (Employee Provident Fund) contributions
• SOCSO (Social Security Organisation) contributions
• EIS (Employment Insurance Scheme) contributions
• PCB (Potongan Cukai Berjadual / Monthly Tax Deductions)
• Benefits-in-kind (company car, accommodation, etc.)
• Allowances (travel, entertainment, etc.)
• Bonuses and other payments
• Tax relief information
Who Prepares and Submits Form EA?
Prepared by:The employer, typically through:
• HR or accounts department
• Business owner (for small businesses)
• Payroll outsourcing service providers
Submitted to:Each individual employee.
This is required under Section 83(1A) of the Income Tax Act 1967.
Timeline and Penalties
Deadline for 2025 Income Year:By 28 February 2026.
Your employees need Form EA to file their personal income tax returns. The e-Filing system for Year of Assessment (YA) 2025 opens on 1 March 2026, and employees’ returns are due by 30 April 2026. If you’re late with Form EA, your employees can’t file on time.
Helpful tip:LHDN strongly encourages employers to submit remuneration data for the prefill system by 25 February 2026. This helps employees by auto-populating their tax return data.
Penalties for non-compliance:Non-compliance can trigger penalties under the Income Tax Act 1967, including fines that may range from RM200 to RM20,000 and/or imprisonment, depending on the offence and circumstances.
→Understanding Form EA, Form E, and Form CP8D: Complete Guide for Malaysian Employers
Frequently Asked Questions About Form EA Malaysia
What is Form EA in Malaysia?
Form EA (C.P.8A) is the annual statement of remuneration that employers in Malaysia must issue to each employee. It summarises the employee’s total salary, statutory deductions (EPF, SOCSO, EIS, PCB), allowances, benefits-in-kind, and bonuses for the income year. Employees use this form to file their personal income tax returns with LHDN.
When is the Form EA deadline for YA 2025?
For the 2025 income year (Year of Assessment 2025), employers must render Form EA to all employees by 28 February 2026. LHDN also encourages employers to submit remuneration data via e-CP8D by 25 February 2026 to enable the tax return prefill system when e-Filing opens on 1 March 2026.
Is Form EA the same as Form E?
No. Form EA (C.P.8A) is given to each individual employee and is their personal remuneration statement. Form E is the employer’s consolidated annual return submitted to LHDN, summarising remuneration across all employees. The two forms are related—Form E is built from all your Form EAs—but they serve different purposes and have different deadlines (28 February vs 31 March).
Who is responsible for preparing Form EA?
The employer is responsible. In practice, this is handled by the HR or accounts department, the business owner for small businesses, or a payroll outsourcing service provider. It is a legal requirement under Section 83(1A) of the Income Tax Act 1967.
What happens if an employer is late issuing Form EA?
Late issuance of Form EA can trigger penalties under the Income Tax Act 1967, with fines ranging from RM200 to RM20,000 and/or imprisonment depending on the circumstances. Practically, it also prevents your employees from filing their personal income tax returns on time, as e-Filing opens on 1 March 2026 and employee returns are due by 30 April 2026.
Does Form EA need to be submitted to LHDN?
No. Form EA is issued directly to each employee—not submitted to LHDN. The form you submit to LHDN is Form E (via e-Filing by 31 March) along with Form CP8D employee-by-employee data (via e-Data Praisi, ideally by 25 February). All three must be consistent with each other.
What is the difference between Form EA and CP8D?
Form EA goes to your employee. CP8D goes to LHDN. Form EA is the individual remuneration statement each employee receives. CP8D (e-CP8D / e-Data Praisi) is the employee-by-employee payroll data file you upload to LHDN’s MyTax portal. Both contain similar remuneration data but serve different purposes—and both must be consistent with your Form E employer return.
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