Free guide
EA forms in 5 steps
Every employer must give each employee an EA form (Form C.P.8A) showing their income and deductions for the year. Here's how to get it right.
Close the year's payroll
Finalise December's payroll so every month of the year is complete.Total each employee's income
Salary, overtime, commission, bonus, allowances, benefits in kind and accommodation, each in its own line.Total deductions and contributions
PCB and any CP38 deductions, zakat, and the employee's EPF and SOCSO contributions.Fill in the official form
Use the EA form from LHDN's website. Check names, IC or passport numbers and income tax numbers.Hand it out and file Form E
Give every employee their EA form, including anyone who left during the year, then submit Form E with the C.P.8D list.
Key dates
EA forms to employeesBy end of February
Form E to LHDNBy 31 March
Form E by e-FilingUsually by 30 April
Common mistakes
- Leaving out benefits in kind
- PCB totals that don't match the monthly CP39 payments
- Forgetting staff who left during the year
- Wrong IC or income tax numbers
General guidance only. Check the latest requirements on LHDN's website or with your tax agent.
What goes into an EA form
- Employee details: name, IC or passport number, income tax number, EPF and SOCSO numbers.
- Employment income: salary, overtime, commission, bonus, allowances, benefits in kind and accommodation.
- Deductions: PCB, any CP38 instalments and zakat paid through payroll.
- Contributions: the employee's share of EPF and SOCSO.
Get the printable EA checklist
We'll send it to you on WhatsApp or by email, and show you how the system prepares EA forms for every employee.
Do this for every employee, every month
The full system runs payroll for your whole team, works out PCB, EPF, SOCSO and EIS, and prepares EA forms and Form E for you.