{"id":17358,"date":"2026-02-19T04:25:15","date_gmt":"2026-02-19T04:25:15","guid":{"rendered":"https:\/\/peoplelake.asia\/?p=17358"},"modified":"2026-02-19T04:25:20","modified_gmt":"2026-02-19T04:25:20","slug":"ea-form-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/peoplelake.asia\/zh\/uncategorized\/ea-form-what-you-need-to-know\/","title":{"rendered":"EA Form \u2013 What You Need to Know"},"content":{"rendered":"<h3 class=\"wp-block-heading\">1. What is the EA Form?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An annual income statement prepared by employers for employees.<\/li>\n\n\n\n<li>Summarises:\n<ul class=\"wp-block-list\">\n<li>Total yearly salary and benefits<\/li>\n\n\n\n<li>Total tax deducted<\/li>\n\n\n\n<li>\u6cd5\u5b9a\u7f34\u7eb3\u6b3e<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Used by employees to file personal income tax with the Inland Revenue Board of Malaysia (LHDN).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Who Receives It?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>All private sector employees who received salary or benefits during the year.<\/li>\n\n\n\n<li>Civil servants receive <strong>Form EC<\/strong> instead (similar purpose).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. When Is It Issued?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Must be given by employers <strong>before 28 February<\/strong> of the following year.<\/li>\n\n\n\n<li>Example:\n<ul class=\"wp-block-list\">\n<li>Income earned in 2025 \u2192 EA Form must be issued by 28 February 2026.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. What Information Is Included?<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">A. Employee Income<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Basic salary<\/li>\n\n\n\n<li>Bonus<\/li>\n\n\n\n<li>Commission<\/li>\n\n\n\n<li>Overtime<\/li>\n\n\n\n<li>Allowances<\/li>\n\n\n\n<li>Benefits-in-kind (e.g. company car, accommodation)<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">B. Statutory Deductions<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>EPF contributions to Employees Provident Fund<\/li>\n\n\n\n<li>SOCSO contributions to Social Security Organization<\/li>\n\n\n\n<li>Monthly Tax Deduction (PCB\/MTD) paid to Inland Revenue Board of Malaysia<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5. What Is Monthly Tax Deduction (PCB\/MTD)?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax deducted automatically from salary every month.<\/li>\n\n\n\n<li>Paid directly to LHDN by employer.<\/li>\n\n\n\n<li>Helps spread tax payments across the year.<\/li>\n\n\n\n<li>EA Form shows total tax deducted for the year.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">6. Why Is the EA Form Important?<\/h3>\n\n\n\n<p>For Employees:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Required for annual income tax filing.<\/li>\n\n\n\n<li>Used to complete e-Filing.<\/li>\n\n\n\n<li>Helps check:\n<ul class=\"wp-block-list\">\n<li>If tax overpaid \u2192 may get refund.<\/li>\n\n\n\n<li>If underpaid \u2192 need to pay balance.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>For Employers:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Legally required to prepare and issue it.<\/li>\n\n\n\n<li>Failure to provide may result in penalties.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">7. What Should Employees Do?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Check details carefully.<\/li>\n\n\n\n<li>Ensure salary and deductions are correct.<\/li>\n\n\n\n<li>Inform employer immediately if there are errors.<\/li>\n\n\n\n<li>Keep it for record and tax reference.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u6982\u62ec<\/h3>\n\n\n\n<p>The EA Form is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A yearly salary and tax summary.<\/li>\n\n\n\n<li>Issued by employer.<\/li>\n\n\n\n<li>Required for income tax filing in Malaysia.<\/li>\n\n\n\n<li>An important document for both tax compliance and financial record keeping.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>1. What is the EA Form? 2. Who Receives It? 3. When Is It Issued? 4. What Information Is Included? A. Employee Income B. Statutory Deductions 5. What Is Monthly Tax Deduction (PCB\/MTD)? 6. Why Is the EA Form Important? For Employees: For Employers: 7. What Should Employees Do? Summary The EA Form is:<\/p>","protected":false},"author":12,"featured_media":17361,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/posts\/17358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/comments?post=17358"}],"version-history":[{"count":1,"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/posts\/17358\/revisions"}],"predecessor-version":[{"id":17360,"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/posts\/17358\/revisions\/17360"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/media\/17361"}],"wp:attachment":[{"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/media?parent=17358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/categories?post=17358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/peoplelake.asia\/zh\/wp-json\/wp\/v2\/tags?post=17358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}