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Form EA

What is Form EA

A Form EA is a Yearly Remuneration Statement, which includes your salary for the previous year, according to the Inland Revenue Board of Malaysia. The Part F of Form EA allows you to request certain tax exemptions that can reduce your overall chargeable income. 

Why We Need EA Form?

Our filing must include EA forms to ensure that we are declaring the correct amount of earnings and exemptions.

EA Forms can also be used to determine whether we are above the pay grade that requires us to pay taxes.

Employers must prepare and distribute the EA Form by the last day of February each year.

Failure to prepare and deliver the EA Form to employees by the end of February.

A fine of RM 200 to RM 20,000 or imprisonment for not more than six months or both may be imposed.

  • s.13(1)(a): 

Wages, salaries, remuneration, leave pay, fees, commissions, bonuses, gratuities, perquisites, or allowances

  • s.13(1)(b): 

Benefit in kind (“BIK”) – for example, leave passage, driver’s license, motor vehicle, etc.

  • s.13(1)(c): 

Value of living accommodation (“VOLA”)

  • s.13(1)(d): 

 Provident fund or pension amount unapproved

  • s.13(1)(e): 

Loss of employment compensation

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