Category: Employer

Understanding Form EA: Your Annual Tax Guide

Understanding Form EA: Your Annual Tax Guide

Every year, as the calendar turns to January, the Malaysian tax season begins. For both employers and employees, the most significant document during this period is the Form EA.

At HBA Accounting House, we receive many questions about this form. Here is everything you need to know about what it is and the critical timeline you must follow every year.

What is Form EA?

Form EA (also known as the Annual Remuneration Statement) is a document that private-sector employers must prepare for their employees.

It acts as a comprehensive summary of all earnings and deductions for the preceding calendar year (January 1st to December 31st). It includes:

  • Gross Salary & Wages: Your basic pay and overtime.

  • Bonuses & Commissions: Any additional incentives earned.

  • Allowances: Transport, parking, or meal allowances.

  • Statutory Contributions: The total amount of EPF, SOCSO, and EIS deducted.

  • Monthly Tax Deductions (PCB): The total tax already remitted to LHDN on your behalf. 

Why is it used every year? > Employees cannot file their personal income tax (Form BE/B) without the figures from Form EA. It is the "source of truth" used to fill out the LHDN e-Filing system accurately.


The Annual Timeline: Key Dates to Remember

The Form EA cycle follows a strict schedule set by the Inland Revenue Board of Malaysia (LHDN). Mark these recurring dates in your calendar:

Date

Milestone

Responsibility

January 1st

Preparation begins for the previous year's earnings.

Employer / HR

February 28th

The Final Deadline to distribute Form EA to employees.

Employer

March 1st

Individual e-Filing (Form BE) officially opens.

Employee

April 30th

Deadline for employees (without business income) to file taxes.

Employee


Why the February 28th Deadline Matters

By law (Section 83(1A) of the Income Tax Act 1967), employers must provide the Form EA to their employees on or before the last day of February every year.

Failing to meet this deadline is a serious offense. Employers can face fines ranging from RM200 to RM20,000, or even imprisonment, for failing to provide this form to their staff on time.


Summary for Employees

Even if you resigned midway through the year, your former employer is still legally required to issue you a Form EA for the period you were with them. Ensure you gather all your Form EAs if you changed jobs during the year!


Need Professional Tax Assistance?

Staying compliant with LHDN requirements doesn't have to be stressful. At HBA Accounting House, we specialize in payroll management and tax compliance to ensure your business never misses a deadline.

 

Disclaimer:

The information shared in this post is for general educational and reference purposes only. It does not constitute professional advice. Regulations and requirements may change from time to time. For guidance specific to your situation, please consult with our firm or a qualified professional.

Form E: The Essential Annual Return for Employers

Form E: The Essential Annual Return for Employers

If you own a business in Malaysia, Form E is a mandatory reporting requirement that cannot be ignored. Even if your company is dormant or has no employees, you likely still have a responsibility to file.

What is Form E?

Form E (the Return Form of Employer) is a declaration submitted by an employer to the Inland Revenue Board of Malaysia (LHDN).

Unlike the Form EA, which is handed to your staff, the Form E is submitted directly to LHDN. It serves as a summary of:

  • The total number of employees you had during the year.

  • The total amount of remuneration (salaries, bonuses, etc.) paid.

  • The total amount of Monthly Tax Deductions (PCB/MTD) remitted to LHDN.

  • Confirmation that you have issued Form EA to all your employees.


The "Silent Partner": What is C.P. 8D?

You cannot mention Form E without mentioning C.P. 8D. This is the detailed list of every single employee’s salary and deduction info. For the Form E submission to be considered "complete," you must also submit the C.P. 8D data (usually via the e-Data Praisi system or by uploading a file in the e-Filing portal).


The Annual Timeline: Don't Miss the Grace Period

The timeline for Form E is slightly different from Form EA, providing employers a bit more time to consolidate their data.

Filing Method

Yearly Deadline

Notes

Manual Submission

31st March

Rare now, as LHDN heavily pushes for digital.

e-Filing (e-E)

30th April

LHDN typically provides a 1-month grace period for online submissions.


Important for 2026:

As we look toward the 2026 tax season (reporting for the 2025 calendar year), your digital submission via the MyTax portal must be completed by 30 April 2026.


Who Must File?

A common mistake is thinking you only file if you have taxable employees.

  • Sdn Bhd / Berhad / LLP: Must file every year, even if there are zero employees (a "NIL" return).

  • Sole Proprietors / Partnerships: Must file if they have at least one employee.


The Risk of Non-Compliance

Missing the Form E deadline is a serious offense under the Income Tax Act 1967. Penalties for failing to submit or late submission can range from RM200 to RM20,000, and LHDN can also take legal action against company directors.

Disclaimer:

The information shared in this post is for general educational and reference purposes only. It does not constitute professional advice. Regulations and requirements may change from time to time. For guidance specific to your situation, please consult with our firm or a qualified professional.

Avoid Late Stamp-Duty Penalties — What You Must Do Before Year End – Illustration

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2025 年终冲刺：公司必须知道的印花税截止日期与扣税新规

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🇲🇾 2025 年终冲刺：公司必须知道的印花税截止日期与扣税新规⚠️

图画版本

随着年尾临近，许多公司正赶着签订供应合约、服务合约与员工合约。
企业每年最常犯的错误之一，就是忘记及时处理印花税，最终导致不必要的罚款与麻烦。

为了帮助企业避免踩雷，这里整理出3 个必须掌握的印花税重点，HR / Admin 一定要收藏。

  1.  所有 2025 年签署的合约 — 必须在 12 月 31 日前完成盖章

无论是服务合约、租赁合约、供应商合约或合作协议，只要签署日期落在 2025 年内，就必须在年尾前完成印花税。


盖章时间

后果

12 月 31 日前盖章

✔ 无罚款，合规安全

1 月后才盖章

✖ 迟盖罚款 — 无法避免


不要拖到明年才发现来不及！现在处理最安全。


  2. 自 2026 年起 — 新员工合约须在签署后 30 天内完成印花税

这个新规则容易让 HR / Admin 混淆。

⚠️ 不是月底前

⚠️ 不是随时有空才处理

最新规定非常明确：

合约签署日起计算: 30 天内必须完成盖章

否则将被视为迟盖，自动触发罚款。


3. 2026 年豁免门槛调高 — 从 RM300 ➜ RM3,000

对中小企业来说是大利好！

从 2026 年起，印花税豁免门槛将大幅提升。


合约金额

是否需要印花税

RM3,000 以下

✖ 豁免印花税

RM3,000 或以上

✔ 需要缴付印花税


这项调整将为 HR 与 Admin 带来明显的成本节省，尤其是处理小额外包或短期员工合约时。



HR & Admin 必看重点总结


项目

生效时间

要求

2025 年签署的合约

截止 2025 年 12 月 31 日

需在今年内盖章

新员工合约盖章时限

2026 年起

签署后 30 天内完成

印花税豁免门槛

2026 年起

从 RM300 提升至 RM3,000


做好印花税合规，不仅能降低企业风险，也能避免不必要的罚款与现金流压力。


马来西亚雇员公积金局 (KWSP/EPF) 正式推出官方 WhatsApp 频道

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马来西亚雇员公积金局 (KWSP/EPF) 正式推出官方 WhatsApp 频道

马来西亚雇员公积金局（KWSP/EPF Malaysia）已于 2025年8月8日 正式上线官方 WhatsApp 频道 —— WhatsApp KWSPMalaysia。这一新平台让会员与雇主能够更方便地获取 KWSP 服务，随时随地快速沟通。

图画版本

 WhatsApp KWSP Malaysia 功能亮点 | Key Features

1️⃣ 导览式菜单（Guided Menu）

  • 全年全天候（24/7）AI 服务

  • 只需输入「Hi」，即可快速浏览并轻松找到与 KWSP 产品及服务相关的主题资讯。

2️⃣ 人工智能（AI）回复（AI Response）

  • 输入你的问题，系统会即时提供自动回复。

  • 覆盖范围包括供款、提款、申请进度查询等常见问题。

3️⃣ 真人客服顾问（Live Chat with Advisors）

  • 服务时间：周一至周五 上午 8:30 – 下午 4:30

  • 周末及全国或雪兰莪公共假期除外

  • 如需更深入的协助，可直接转接至真人客服顾问。

🔒 安全与认证

为确保你正在与 KWSP 官方互动，请注意：

  • 官方号码：03-8922 6000

  • WhatsApp 账号必须带有 官方认证标志（Verified Badge）

  • ⚠️ 注意：KWSP WhatsApp 不会要求提供任何敏感资料，例如密码或银行信息。

 为什么这很重要？

通过 WhatsApp KWSP Malaysia，会员与雇主可以更快速地：

  • 获取 KWSP 服务的一般资讯（如：供款、提款流程）

  • 查询申请进度（如：注册、提名、提款）

  • 在安全环境下操作，避免信息泄露风险

 如何开始使用？

  1. 访问 KWSP 官方网站 或登入 KWSP i-Akaun（网页版/应用程式）

  2. 点击 WhatsApp 图标、扫描二维码，或直接选择「Start Chat」

  3. 输入「Hi」以启动 AI 导览菜单，开始对话

🌐 小贴士 / Quick Tips

  • 建议将官方号码 03-8922 6000 存入通讯录，避免混淆诈骗号码

  • 善用导览菜单，能更高效找到你需要的资讯

  • 如遇复杂问题，直接转接真人客服可节省时间

📞 需要更多企业合规或会计税务相关资讯？欢迎联系我们，让我们的团队为您提供最专业的支持。

Stamping on Employment Contract

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2025年 雇佣合同需要盖章！

Stamping on Employment Contract


根据LHDN在【2025年1月1日】实施的新审计框架，所有公司员工合约都要盖章缴印花税，不做还会罚款！

From 1 January 2025, under LHDN's new audit framework, all written employment contracts must be stamped with RM10 stamp duty, or companies may face penalties! This includes full-time, part-time, contract-based, local, and foreign employees.


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📌 适用文件范围 Document Scope

✅ 所有书面就业合约（全职 / 兼职 / 固定期 / 本地 / 外籍员工）

All written employment contracts (full-time, part-time, contract, local or foreign staff)

❌ 实习合约（internship）暂不包括

Internship contracts are excluded for now

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📌 审计时期 Audit Timeline

从 2022年1月1日 至 2025年 

From 1 January 2022 to 2025

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📌 印花税费用 Stamp Duty Charges

▶️每份合约 RM10

RM10 per contract


▶️超过30天未盖章：罚款 RM100！

RM100 penalty if unstamped after 30 days


▶️Do Stamping Here: https://stamps.hasil.gov.my/stamps/

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📌 宽限 & 豁免政策 Grace Period & Possible Exemptions

1️⃣ 2022.01.01 – 2024.12.31 签署的合约 👉 或可获“一般豁免”，不罚款

 2022.01.01 – 2024.12.31 contract may be granted general exemption, no penalty


2️⃣ 2025.01.01 – 2025.04.30 签署的合约 👉 仍可能被罚，但 LHDN 表示“会考虑豁免”

2025.01.01 – 2025.04.30 contract might still be fined, but LHDN may consider exemption


3️⃣ 2025.05.01 起签署的合约 👉 严格执行盖章 + 罚款，不能再拖！

2025.01.01 – 2025.04.30 contract Strict enforcement starts from 1 May 2025, no more delays! ⚠️


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FAQ💬

Q1: 公司没有employment contract, 只有offer letter, 要不要stamping?

A: 如果只有offer letter, 有签名，就需要stamping。

If your company only has a signed offer letter (no formal employment contract), it still requires stamping.


Q2: Subcon contract需要stamping吗？

A: 需要。

Yes, subcontractor agreements also require stamping.


Q3: 2022之前的employment contract需要stamping吗？

A: 不需要。

No. Only contracts signed on or after 1 January 2022 require stamp duty.


Q4: 需要做2份stamping，1份给employer, 1份给employee? total RM20?

A: 只需要stamping original document。

No. You only need to stamp the original document (RM10), not both copies.


Q5: 员工辞职了需要重新stamping?

A: 不需要。

No need to restamp after resignation. Once stamped at signing, it's valid.

FOR LHDN OFFICER CONTACT: https://www.hasil.gov.my/en/contact-us/customer-care-officer/

e-PCB Plus Phase 1

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e-PCB Plus 第一阶段要做什么？

What is e-PCB Plus? Who does it concern?


上一篇文章和大家介绍了e-PCB Plus，这篇文章教大家如何：

In the previous article, we introduced e-PCB Plus. In this article, we will guide you on how to:


1️⃣ 在 MyTax 上注册雇主/雇主代表/PCB 管理员角色

1️⃣ Register an Employer/Employer Representative/PCB Administrator role on MyTax


2️⃣ 在 e-PCB Plus 上注册管理员代表角色

2️⃣ Register an Administrator Representative role on e-PCB Plus


3️⃣ 在 e-PCB Plus 上更新雇主/雇员信息

3️⃣ Update Employer/Employee information on e-PCB Plus



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🇲🇾 我们拥有超过11年会计经验，服务接近700家企业！

✨ Accounting 会计

✨ Tax 税务

✨ Company Secretary 公司秘书

✨ Audit 审计



What is e-PCB Plus?

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e-PCB Plus 是什么？跟谁有关系？

What is e-PCB Plus? Who does it concern?


马来西亚税务局已将 e-PCB、e-CP39 和 e-Data PCB 整合为全新的 e-PCB Plus 综合平台。

The Malaysian Inland Revenue Board (LHDN) has integrated e-PCB, e-CP39, and e-Data PCB into a new comprehensive platform called e-PCB Plus.



📝 雇主应该做些什么❓

📝 What should employers do? ❓


1️⃣ 检查员工资料 Verify Employee Information

确保所有员工的姓名、TIN和身份证号/护照号都已更新且准确无误。

Ensure that all employee names, TIN, and IC/passport numbers are updated and accurate.


2️⃣ 注册授权人员 Register Authorized Personnel

确保所有负责 PCB 计算和支付的员工已注册并拥有 MyTax ID。

Make sure that all staff responsible for PCB calculation and payment are registered and have a MyTax ID.


3️⃣ 设置 PCB 管理员  Appoint a PCB Administrator

必须在 MyTax Portal 任命一名代表为“PCB 管理员”后才能开始使用 e-PCB Plus。

You must appoint a representative as the "PCB Administrator" on the MyTax Portal before you can start using e-PCB Plus.


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🇲🇾 我们拥有超过11年会计经验，服务接近700家企业！

✨ Accounting 会计

✨ Tax 税务

✨ Company Secretary 公司秘书

✨ Audit 审计