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📋 How to Read Your EA Form (Borang EA) in Malaysia

Your employer must give you a Borang EA by the end of February every year. Here is what every section means and how to use it to file your income tax return accurately.

Full Name

Borang EA (Form EA)

Issued By

Your employer

Deadline

By 28 Feb each year

Used For

Filing Form BE (e-Filing)

What is the EA Form? The EA Form (Borang EA) is a statement of remuneration from employment — essentially your annual payslip summary. Your employer is legally required to issue it to every employee by 28 February each year for the previous Year of Assessment. It shows everything LHDN needs to know about your employment income, PCB deductions, EPF contributions, and benefits received. You use it to fill in your Form BE when e-Filing.

Section-by-Section Breakdown

The EA Form is divided into several parts. Here is what each section contains and where the figures appear in your Form BE e-Filing.

Part A — Employee and Employer Details

A1–A3

Employer details

Your employer's name, reference number (E number), and address. Verify this matches your employer — important if you received EA forms from multiple jobs.

A4–A6

Employee details

Your name, IC/passport number, and income tax reference number (SG or OG number). Check that your IC number is correct — errors here can cause e-Filing mismatches.

Period of employment

The period you were employed during the Year of Assessment. If you joined or left mid-year, this will show partial-year dates. Only income earned during this period is on this EA form.

Part B — Gross Remuneration

Gross salary / wages

Your total basic salary received during the year. This is your gross pay before any deductions (EPF, PCB, SOCSO, etc.). This is the starting point for your income tax calculation.

Bonus / incentive / commission

All performance bonuses, contractual bonuses, sales commissions, and incentive payments received. These are taxable income. Many people forget to check this matches what they actually received.

Allowances

Taxable allowances such as entertainment allowance, housing allowance, transport allowance (above the exempt limit), and similar items. Note: Some allowances are partially or fully exempt — your employer should only include the taxable portion here.

Benefits in kind (BIK)

Non-cash benefits that are taxable, such as a company car, free accommodation, club memberships, or subsidised loans. LHDN values these using prescribed formulas. Your employer includes the LHDN-determined value here.

Gross income from employment

The total of B1 to B4. This is your total gross employment income for the year. You will transfer this figure to Part C of your Form BE under "Statutory income from employment."

Part C — PCB / Monthly Tax Deduction (MTD)

Total PCB deducted

The total amount of Potongan Cukai Berjadual (PCB) — monthly tax deductions — your employer deducted from your salary and remitted to LHDN throughout the year. Enter this in Part L of your Form BE as "Total tax deducted by employer (PCB/MTD)." It reduces your final tax bill.

Part D — EPF / KWSP Contributions

Employee EPF contribution

Your own EPF contribution (employee's share, typically 11% of basic salary). This is eligible for a tax relief of up to RM4,000 under the EPF/life insurance relief category. Enter this in Part F of your Form BE.

Employer EPF contribution

Your employer's EPF contribution (typically 12–13% of your salary). This is informational only — you do NOT claim this as a relief. It does not reduce your income tax.

Part E — SOCSO and EIS Contributions

Employee SOCSO contribution

Your contribution to PERKESO (SOCSO). From YA 2022 onwards, employee SOCSO and EIS contributions are deductible as part of the RM350 SOCSO/EIS tax relief in Form BE Part F.

Employee EIS contribution

Your contribution to the Employment Insurance System (EIS). Combined with SOCSO, deductible up to RM350 in Form BE Part F.

Part F — Zakat Deduction (if applicable)

Zakat via salary deduction

Total zakat deducted from your salary through the Potongan Gaji Berjadual (PGB) scheme. If your employer deducted zakat monthly, the total for the year appears here. You must still declare this in Part G of your Form BE as a tax rebate — it is NOT automatically applied.

Where Each EA Form Figure Goes in Form BE

Use this table as a quick reference when filling in your e-Filing return on MyTax:

EA Form Box	Description	Where in Form BE	Purpose
B5	Gross income from employment	Part C — Statutory income from employment	Your taxable income starting point
D1	Employee EPF contribution	Part F — EPF/Life insurance relief (max RM4,000)	Tax relief — reduces chargeable income
E1 + E2	Employee SOCSO + EIS	Part F — SOCSO/EIS relief (max RM350)	Tax relief — reduces chargeable income
C1	PCB / MTD deducted	Part L — Tax already paid (PCB)	Reduces final tax payable — may generate refund
F1	Zakat via salary deduction	Part G — Tax rebate (Zakat/Fitrah)	Tax rebate — 100% ringgit-for-ringgit reduction

Common mistake: People enter EPF contributions (D1) but forget PCB (C1) in Part L. If you had PCB deducted all year, that money is already paid to LHDN. Entering it in Part L will reduce your balance payable — or trigger a refund if you overpaid.

How to Use Your EA Form to File Your Tax Return

Collect all your EA forms
If you worked for more than one employer during the year, you will receive an EA form from each. You need all of them. Your total employment income = the sum of all B5 figures across all EA forms.
Log in to MyTax and open Form BE
Go to mytax.hasil.gov.my → e-Filing → Form BE (Year of Assessment 2025). Note: MyTax may auto-fill some fields if your employer submitted the data electronically. Always verify the pre-filled amounts against your EA form.
Enter gross employment income (Part C)
Enter the B5 figure from each EA form under "Statutory income from employment." If you have multiple EA forms, add them separately — MyTax allows multiple employer entries.
Claim EPF and SOCSO/EIS reliefs (Part F)
Under EPF / Life Insurance relief: enter your D1 figure (capped at RM4,000 combined with life insurance). Under SOCSO/EIS relief: enter E1 + E2 combined (capped at RM350).
Enter zakat as a rebate if applicable (Part G)
If your EA form shows an F1 figure (zakat via salary deduction), enter it in Part G under "Zakat / Fitrah." This is a tax rebate, not a relief — do not put it in Part F.
Enter PCB deducted (Part L)
Enter the C1 figure from each EA form in Part L — "Tax deducted by employer (PCB/MTD)." This is the tax already paid on your behalf. If the total PCB exceeds your final tax liability, LHDN will refund the difference.
Review and submit
Review the tax computation, check for any other reliefs you qualify for (lifestyle, medical, children, etc.), and submit before the April 30 deadline.

Multiple EA Forms — What to Do

If you changed jobs during the year, worked part-time alongside a full-time job, or had other employment income, you will receive an EA form from each employer.

Declare all income. LHDN receives data from all employers. Missing an EA form from your return is an underdeclaration — penalties apply.
Add up all B5 figures. Your total employment income is the sum of gross income from all EA forms.
Add up all C1 figures. Total PCB from all employers goes in Part L. This is especially important if your PCB was calculated separately by each employer without knowing your total income — you may have underpaid or overpaid.
Add up all D1 figures. Total employee EPF contributions across all employers, subject to the RM4,000 combined cap.
Watch for double-counting. Do not enter the same EA form twice. Check that each employer's entries are separate in MyTax.

PCB underpayment risk with multiple employers: If you had two jobs in the same year, each employer calculated PCB based only on the salary they paid you — neither knew about the other. This means your total PCB may be less than what you actually owe on your combined income. When you file, you may have additional tax to pay. Plan for this if you changed jobs or had overlapping employment.

Common Mistakes When Reading Your EA Form

1. Confusing gross income with net income

The B5 figure is your gross employment income — before EPF, PCB, and other deductions. It is higher than your take-home pay. Do not enter your net salary. Enter B5 as your employment income and then claim EPF and other deductions separately.

2. Forgetting to enter PCB in Part L

The PCB your employer deducted (C1) has already been sent to LHDN. If you do not enter it in Part L of your Form BE, you are telling LHDN you made no advance tax payments — and will owe the full year's tax again. Always enter C1 in Part L.

3. Putting zakat in Part F instead of Part G

If your employer deducted zakat (F1), it belongs in Part G (Tax Rebates), not Part F (Tax Reliefs). Part F gives you a fraction of the benefit. Part G gives you a full ringgit-for-ringgit reduction.

4. Not claiming employer-contributed amounts (correctly)

The D2 figure (employer EPF contribution) is informational only. You cannot claim it as a tax relief. Only D1 (your own contribution) qualifies for the EPF relief in Part F.

5. Trusting MyTax's pre-filled data blindly

MyTax may pre-populate some fields based on data from your employer. Always cross-check against your physical EA form. Errors do occur — especially if your employer submitted data late or incorrectly. You are responsible for the accuracy of your return.

6. Ignoring benefits in kind (BIK)

If you received a company car, subsidised housing, or other non-cash benefits, these appear in B4. Your employer should have included them in B5. If you are unsure whether a benefit is taxable, check with your HR department or a tax professional — some BIKs are exempt (e.g., free transport to/from work is partially exempt).

EA Form Checklist — Before You File

I have received an EA form from every employer I worked for this year
My IC number on the EA form is correct
The B5 (gross income) figure looks right — compare against your payslips or annual payroll summary
I have noted my C1 (PCB) figure to enter in Part L of Form BE
I have noted my D1 (EPF) figure to enter in Part F of Form BE
I have noted my E1+E2 (SOCSO+EIS) figures to enter in Part F of Form BE
If F1 (zakat) is shown, I will enter it in Part G (not Part F) of Form BE
I have EA forms from all employers if I changed jobs or had multiple sources of employment income

Frequently Asked Questions

My employer has not given me my EA form yet. What can I do?

Employers are legally required to issue the EA form by 28 February under Section 83(1A) of the Income Tax Act 1967. If you have not received it by then, contact your HR or payroll department in writing. If your employer refuses or delays, you can file a complaint with LHDN (Hasil). The e-Filing deadline is 30 April — you have time to chase it. Do not estimate your income or file without the correct figures.

Can I use my payslips instead of the EA form?

You should use the EA form because it is the official LHDN-prescribed document and may include items not visible on individual payslips (such as annual value of benefits in kind). In a pinch, you can estimate from payslips, but always reconcile against the EA form once you receive it and amend your return if needed.

I left my job mid-year. Will my former employer still issue an EA form?

Yes. Your former employer must issue you an EA form for the period you were employed (the dates shown in A7). Some employers issue it proactively when you leave; others issue it in February of the following year along with current employees. If you have not received it, contact your former employer's payroll or HR team.

My EA form shows a higher income than I expected. What could cause this?

Common reasons: (1) Benefits in kind (B4) — company car or housing that you may have forgotten are taxable; (2) Annual bonus included in B2; (3) Backpay or salary adjustment processed during the year; (4) Employer included allowances you may have thought were tax-exempt. Check against your payslips and ask HR if anything is unclear before filing.

Do I keep the EA form after filing?

Yes. LHDN recommends keeping all tax-related documents, including EA forms, for at least 7 years. If LHDN audits your return, your EA form is one of the primary supporting documents. Store digital copies alongside your other financial records.

My employer is a small business and gave me a handwritten or informal statement instead of an EA form. Is that valid?

Technically, the employer must use the prescribed Borang EA format (available on the LHDN website). An informal statement is not a valid substitute. Ask your employer to issue the correct form. LHDN publishes Borang EA as a free PDF — small employers can fill it in and sign it. If your employer refuses to comply with the legal requirement, contact LHDN.

I worked as a contract worker / freelancer. Do I get an EA form?

Only if you were on the company's payroll as an employee subject to PCB. Genuine freelancers and independent contractors (hired under a service agreement, not an employment contract) typically receive a different document (if any). Your income is declared differently on Form BE — under "Other income" or potentially as business income on Form B, depending on your situation. Consult a tax advisor if unsure.

Disclaimer: This guide is for informational purposes only. Tax rules and EA form formats may change. Always verify current procedures on the official LHDN website (hasil.gov.my) or consult a licensed tax consultant for advice specific to your situation.