
Key Takeaways
It is said that nothing is certain in life, except for death and taxes. As of the time of publishing this article, it’s that time of year again that everyone is bracing for: tax season.
As an employer, you have two very important tax-related obligations at the beginning of every year:
You need to prepare Form EA for every employee.
You will also need to file Form E with the Inland Revenue Board, or Lembaga Hasil Dalam Negeri (LHDN).
Here, we break down each form so you can understand it better and file it appropriately.

Officially known as the “Statement of Remuneration from Employment”, put simply Form EA is a summary of the employee’s earnings from the employer for the year.
The purpose of Form EA is to enable employees to file their own taxes properly and declare their earnings to LHDN. That way, it can be determined which tax bracket they fall under.
It is mandatory for the employer to prepare Form EA for every employee, regardless of full-time, part-time, or fixed term status. As long as the employee has worked for more than seven days, and has received payment for their work, Form EA must be issued to the employee.
The following categories of employment earnings need to be included in Form EA:
“What gets measured gets managed.”
Peter Drucker
| Process | Responsible Party | Deadline |
|---|---|---|
| EA Form Issuance | Employer → Employee | 28 February 2026 |
| Employer Form E + CP8D Submission | Employer → LHDN | 31 March 2026 |
| Employee e-Filing (Form BE) | Individual | 30 April 2026 (manual) 15 May 2026 (e-Filing) |
| Sole Proprietor / Partnership Filing | Business Owner | 30 June 2026 |
Form E is a declaration made by the employer to LHDN on the number of employees, total remuneration paid to them, as well as the total amount of tax deductions for the year.
It is compulsory for the following employers to submit Form E:

From approvals to payroll to performance tracking, keep everything aligned with how people actually work.
Form EA is a statement of an employee’s annual remuneration issued by the employer, while Form E is the employer’s annual declaration to LHDN on employee details, total remuneration paid, and tax deductions for the year.
Yes. Employers must prepare and issue Form EA to every employee who has worked for more than seven days and received payment.
Form EA includes salary, bonuses, allowances, benefits in kind, Value of Living Accommodation, employer contributions, and compensation.
Companies, sole proprietors with employees, and partnerships with employees must submit Form E. Filing is recommended even if not mandatory.
Form EA must be issued by 28 February 2026, while Form E must be submitted by 31 March 2026.
From payroll to onboarding, brioHR gives you everything you need in one place. Built for busy teams. Backed by people who care.
Conclusion
To learn more about how brioHR can transform your HR processes, check out BrioHR’s website or request a demo.