Your employer must give you a Borang EA (EA Form) by the end of February every year. It's the official annual statement of your employment income — the one document you absolutely need before you can file your income tax return on MyTax.
Here's a complete breakdown of every section, what the numbers mean, and exactly where each figure goes in your Form BE e-Filing.
What Is the EA Form?
The EA Form (Borang EA) is a statement of remuneration from employment. It summarises:
- Your gross salary and all other employment income for the year
- PCB (Potongan Cukai Berjadual) — monthly tax deductions already sent to LHDN
- Your EPF (KWSP) contributions (employee and employer shares)
- SOCSO and EIS contributions
- Zakat deductions via salary (if applicable)
Your employer is legally required to issue it by 28 February each year under Section 83(1A) of the Income Tax Act 1967.
Section-by-Section Breakdown
Part A — Employee and Employer Details
| Box | What It Contains |
|---|---|
| A1–A3 | Employer name, reference (E number), address |
| A4–A6 | Your name, IC/passport number, income tax reference (SG/OG number) |
| A7 | Period of employment — dates you were on this employer's payroll |
Check A4–A6 carefully. Errors in your IC number cause e-Filing mismatches.
Part B — Gross Remuneration
| Box | Description | Notes |
|---|---|---|
| B1 | Gross salary / wages | Basic pay before any deductions |
| B2 | Bonus / incentive / commission | All bonuses, commissions received |
| B3 | Taxable allowances | Housing, entertainment, transport (taxable portion only) |
| B4 | Benefits in kind (BIK) | Company car, subsidised accommodation, club memberships |
| B5 | Total gross income from employment | This is your key figure for Form BE Part C |
B5 is the number you transfer to Form BE Part C as "Statutory income from employment."
Part C — PCB / Monthly Tax Deduction
| Box | Description |
|---|---|
| C1 | Total PCB deducted and remitted to LHDN throughout the year |
This is the tax already paid on your behalf. Enter it in Form BE Part L — "Tax deducted by employer (PCB/MTD)." If your total PCB exceeds your final tax liability, LHDN refunds the difference.
Part D — EPF / KWSP Contributions
| Box | Description | Do You Claim It? |
|---|---|---|
| D1 | Your (employee) EPF contribution | ✅ Yes — up to RM4,000 relief in Form BE Part F |
| D2 | Employer EPF contribution | ❌ No — informational only |
Only D1 (your own contribution) qualifies for tax relief. D2 (employer's share) does not reduce your income tax.
Part E — SOCSO and EIS
| Box | Description |
|---|---|
| E1 | Employee SOCSO contribution |
| E2 | Employee EIS contribution |
Combined E1 + E2 is deductible as a tax relief of up to RM350 in Form BE Part F.
Part F — Zakat (if applicable)
| Box | Description |
|---|---|
| F1 | Zakat deducted from salary via Potongan Gaji Berjadual (PGB) |
If shown, enter this in Form BE Part G (Tax Rebate) — NOT Part F. Zakat is a tax rebate: ringgit-for-ringgit reduction in your tax payable, which is better than a relief.
Where Each Figure Goes in Form BE
| EA Form Box | What It Is | Where in Form BE | Effect |
|---|---|---|---|
| B5 | Gross employment income | Part C — Statutory income | Your taxable income starting point |
| D1 | Employee EPF | Part F — EPF/Life insurance relief (max RM4,000) | Reduces chargeable income |
| E1 + E2 | SOCSO + EIS | Part F — SOCSO/EIS relief (max RM350) | Reduces chargeable income |
| C1 | PCB deducted | Part L — Tax already paid (PCB) | Reduces final tax payable or triggers refund |
| F1 | Zakat via salary | Part G — Tax rebate | 100% ringgit-for-ringgit reduction |
How to Use Your EA Form to File (Step by Step)
- Collect all EA forms — one from each employer if you changed jobs or had multiple employers
- Log in to MyTax → e-Filing → Form BE (Year of Assessment 2025)
- Enter gross employment income (Part C) — enter each employer's B5 separately
- Claim EPF and SOCSO/EIS reliefs (Part F) — D1 (capped at RM4,000), E1+E2 (capped at RM350)
- Enter zakat rebate if applicable (Part G) — use F1 figure
- Enter PCB deducted (Part L) — sum of all C1 figures from all EA forms
- Review other reliefs (lifestyle, medical, children) and submit before 30 April
Multiple EA Forms — What to Do
If you changed jobs or had overlapping employment:
- Add all B5 figures — total employment income across all employers
- Add all C1 figures — total PCB from all employers goes in Part L
- Add all D1 figures — total EPF contributions (subject to RM4,000 cap)
- Declare all EA forms — LHDN receives employer data. Missing one is underdeclaration.
PCB underpayment risk: Each employer calculates PCB based only on your salary with them. With two jobs, neither employer knows about the other. Your combined PCB may be less than your actual tax. Budget for this if you changed jobs mid-year.
6 Common Mistakes (and How to Avoid Them)
1. Using net salary instead of gross income (B5)
B5 is gross — before EPF, PCB, and other deductions. It's higher than your take-home pay. Enter B5, then claim EPF separately.
2. Forgetting to enter PCB in Part L
If you skip C1 in Part L, you're telling LHDN you paid zero advance tax — and you'll owe the full year's tax again. Always enter C1 in Part L.
3. Putting zakat in Part F instead of Part G
Part F reliefs reduce chargeable income by a fraction. Part G rebates reduce actual tax payable ringgit-for-ringgit. Zakat belongs in Part G.
4. Claiming employer EPF (D2) as a relief
Only D1 (your own contribution) is eligible. D2 is informational only.
5. Blindly trusting MyTax's pre-filled data
MyTax may auto-fill some fields from employer submissions. Always cross-check against your physical EA form. You're responsible for accuracy.
6. Ignoring benefits in kind (B4)
Company car, subsidised housing, club memberships — these are taxable and appear in B4, included in B5. Check with HR if anything in B4 seems incorrect.
EA Form FAQ
My employer hasn't given me the EA form by 28 Feb. What can I do?
Contact HR in writing. If they refuse, file a complaint with LHDN (Hasil). The e-Filing deadline is 30 April — you have time to chase it.
Can I use payslips instead of the EA form?
Not as a direct substitute. Use the EA form — it includes benefits in kind and other items not on individual payslips. If absolutely needed, estimate from payslips and amend once you receive the EA form.
I left my job mid-year. Will my former employer still issue an EA form?
Yes. They must issue one for the period you were employed (shown in A7). Contact former HR/payroll if you haven't received it.
Do I need to keep the EA form after filing?
Yes — for at least 7 years. LHDN can audit past returns and will request EA forms as supporting documents.
Full Guide on Sorted
This article is a condensed version. The full EA Form guide on Sorted includes an interactive checklist, visual breakdown of the EA form layout, and more detailed examples.
Sorted is a free collection of practical Malaysian life admin guides — no ads, no paywalls, no fluff.
Tax season 2026. Deadline: 30 April. File early, file accurately.
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