EA Form Malaysia: How to Read Your Borang EA and Use It for Tax Filing

Your EA form (Borang EA, officially C.P.8A) is the yearly statement of everything your employer paid you for the calendar year. It shows your gross income, benefits, PCB, EPF and SOCSO, and you copy those figures into your Form BE on MyTax. Your employer must give it to you on or before the last day of February. For your 2026 salary, that's 28 February 2027.

This guide walks through each part of the form, shows which numbers go where in your tax return, and works through three examples in RM.

Who gets an EA form (and who doesn't)

• Private-sector employees get Form EA (C.P.8A). That covers full-time, part-time and contract staff, interns and salaried directors.
• Public-sector and statutory body staff get Form EC (C.P.8C) instead. It has the same layout.
• Agents, dealers and distributors paid incentives on sales get Form CP58, not an EA. Freelancers on a contract for service don't get an EA either. See our self-employed tax guide.

If you worked for two employers in the same year, you'll get two EA forms. You add them together when you file.

Your employer doesn't send your EA form to LHDN. Instead, they file Form E by 31 March, together with a data file of every employee's pay (C.P.8D). If your employer submits that data through e-Data Praisi by 25 February, your salary figures usually appear pre-filled in your e-BE.

The parts of the EA form, one by one

LHDN's own guide splits the form into six parts:

Part B: your employment income

Part B groups income the same way section 13(1) of the Income Tax Act does:

• Cash pay (s.13(1)(a)): salary, wages, overtime, leave pay, fees, commission, bonus, gratuity, tips, perquisites, cash allowances, and any tax your employer pays on your behalf.
• Benefits in kind (s.13(1)(b)): non-cash perks such as a company car, petrol card or driver. Our benefits in kind guide explains how they're valued.
• Accommodation (s.13(1)(c)): the value of housing your employer provides.
• Unapproved fund payouts (s.13(1)(d)): the employer's share of a lump sum from a pension or provident fund that isn't approved by LHDN (not KWSP).
• Compensation for loss of employment (s.13(1)(e)): for example, retrenchment compensation.

Two rules catch people out:

1. Income is taxed in the year you receive it. Since YA2016, arrears for an earlier year, salary paid in advance, a bonus or director's fees all go on the EA for the year they were paid. A bonus for 2025 work paid in March 2026 is on your 2026 EA.
2. Actual expense claims can be left out. Reimbursements that only repay costs you spent on official duties (for example a mileage claim with receipts) don't need to be included.

Part D: PCB and zakat

Part D shows the PCB (MTD) your employer deducted and paid to LHDN. It also shows any CP38 deductions (instalments LHDN told your employer to take for an earlier year's unpaid tax) and zakat paid through salary deduction. PCB is already-paid tax. When you file, LHDN subtracts it from your final tax. If PCB was more than your actual tax, you get a refund.

Part E: EPF and SOCSO

Part E is your own share only, not your employer's. KWSP shows the full amount you paid, but the tax relief is capped:

• EPF: up to RM4,000 relief.
• PERKESO (SOCSO + EIS): up to RM350 relief.

Part F: tax-exempt items

Part F is the total of exempt allowances and perks your employer is required to report. It's shown for information only. Don't add it to your income. LHDN's EA notes list the items that go here, with their yearly limits:

• Petrol, travel or toll allowance for official duties: RM6,000
• Childcare allowance for a child, parent or grandparent: RM3,000
• Phone, smartphone or PDA provided, and monthly phone or broadband bills: limited to one unit per asset and one line per category
• Benefit for getting a smartphone, tablet or personal computer: RM5,000
• Perquisites for past achievement, excellent service, innovation or productivity awards, or long service of more than 10 years: RM2,000
• Parking and meal allowances: limited to the actual amount spent
• Interest subsidy on housing, education or car loans: fully exempt if total loans are RM300,000 or less

These exemptions don't apply if you control the company, or you're a sole proprietor or partner. A fixed monthly phone allowance is fully taxable. It belongs in Part B, not Part F.

Worked example 1: one employer, with a bonus

Nurul earns a basic RM4,000 a month. In December 2026 she gets a RM4,000 bonus. She has no allowances.

• Part B: RM4,000 × 12 + RM4,000 bonus = RM52,000
• Part E, EPF: 11% of RM4,000 = RM440 a month. In December, EPF is on RM8,000 = RM880. Total: RM440 × 11 + RM880 = RM5,720
• EPF relief she can claim: RM4,000 (the cap), not RM5,720.
• Part E, PERKESO: at RM4,000 wages her SOCSO share is RM19.75 and EIS is RM7.90 a month. Over 12 normal months that's RM27.65 × 12 = RM331.80, which is under the RM350 cap. Check the total against the SOCSO and EIS lines on her payslips.
• Part D: whatever PCB her payslips show. She enters the total as tax already paid.

Her bonus month showed a higher PCB. That's normal, see why bonus month PCB can feel higher. Use the salary calculator to check her monthly EPF, SOCSO and EIS.

Worked example 2: two employers in one year

Aiman worked at Company A from January to June 2026 at RM3,500 a month. He moved to Company B in July at RM4,200.

• EA from Company A, Part B: RM3,500 × 6 = RM21,000. EPF: 11% × RM3,500 = RM385 × 6 = RM2,310
• EA from Company B, Part B: RM4,200 × 6 = RM25,200. EPF: 11% × RM4,200 = RM462 × 6 = RM2,772
• Total employment income for Form BE: RM21,000 + RM25,200 = RM46,200
• Total EPF: RM5,082, so the relief is still capped at RM4,000
• PCB: add Part D from both forms.

When he joined Company B, Aiman should have given HR Form TP3, showing his pay and PCB so far that year. Without it, Company B calculates PCB as if he'd only earned from July, and he could owe tax when he files.

Worked example 3: employer-provided housing

LHDN's EA notes give this example. An employee (not a controlling director) has RM150,000 of cash employment income for the year. The employer provides an unshared house for 12 months, with a rental value of RM2,000 a month (RM24,000 a year).

• 30% of RM150,000 = RM45,000
• The house's defined value = RM24,000
• The lower figure is taxed: RM24,000 is added in Part B as the accommodation value.

Housing in a hotel, hostel, or on a plantation or estate outside a local council area uses 3% of cash income instead. A controlling director is taxed on the full defined value.

Common mistakes

• Adding Part F to your income. Exempt items are shown for information only.
• Claiming your full EPF. The relief is capped at RM4,000, even if Part E shows more.
• Forgetting the second EA after a mid-year job change. LHDN gets C.P.8D data from both employers, so a missing employer stands out.
• Trusting the pre-filled e-BE blindly. Compare it with your EA. If they differ, ask HR before you submit.
• Assuming PCB settles everything. PCB is an estimate. Side income, reliefs you didn't declare to HR, or a second job can leave a balance or a refund.
• Leaving a late EA unchallenged. Failing to give you an EA by the end of February is an offence under s.120(1)(d). The penalty is a fine of RM200 to RM20,000, up to 6 months' jail, or both.

How to check your EA form in 10 minutes

1. Check Part A: your name, IC and tax number must be correct.
2. Add up gross pay from your 12 payslips (or your months of service). It should match Part B.
3. Add up the PCB on your payslips. It should match Part D.
4. Compare Part E with your KWSP i-Akaun and the SOCSO/EIS lines on your payslips.
5. Look for benefits (car, housing, petrol card) in Part B. If you get a perk that isn't listed, ask HR.

Then file using the figures, with relief caps applied. Our income tax guide walks through the full calculation from total income to tax payable. For the employer side (monthly deadlines, Form E, C.P.8D), see the HR payroll checklist.