First, fill in the details on top of the form such as Employer E Number, Employee income tax number (No Cukai pendapatan pekerja) and employee LHDNM branch. Next, proceed to Section A.
Section A : Butiran Pekerja (Employee Details)
-Employee details (full name, position and IC number).
-Other information such as the ‘No. Kakitangan/ No. Gaji’ (Staff/ Payroll Number), KWSP Number and PERKESO Number.
-Related details (if any) such as the number of children eligible for tax relief (Bilangan anak yang layak untuk pelepasan cukai).
-The working period if the employee works less than a year.
Section B : Pendapatan Penggajian, manfaat dan tempat kediaman
***Exclude the non-taxable allowances, perquisites, gifts and benefits***
In this section, there are 6 information to be reported :
(1) Fill in the main details on gross salary, wages, other over time salary received. Then, fill in the fee (including director fee, commission and bonus) received. Next, fill in the gross tips, perquisites, gifts and other allowances received and state the payment details (Perihal Pembayaran). Also fill in any benefits amount from ESOS scheme and amount of rewards received from employer (if any).
(2) Fill in any payment received that is accrued in the past years (if any).
(3) Fill in amount of benefits in kind received (Manfaat berupa barangan).
What is benefits in kind (BIK)?
BIK are benefits given by company to employee (including director) which are not convertible to money, a non-monetary remunerations or enjoyment such as motocar, handphone, houses to directors and /or employees by the company.
Click the following link for details regarding BIK (Public Ruling No.3/2013):
(4) If there are any residential benefits provided by employer (e.g: house, condominium etc.), fill in the residence address and value.
(5) Fill in the amount refunded by “Kumpulan Wang Simpanan/Pencen” that is unapproved (if any).
(6) Fill in the compensation amount for loss of employment (Pampasan kerana kehilangan pekerjaan) (if any)
Section C: Pencen dan lain-lain (Pension and others)
In this section, employee have to fill in the pension amount and annuities/other periodical payments received (if any).
Section D: Jumlah potongan (Total deduction)
In this section, fill in the monthly tax deduction amount (PCB), additional deduction in CP38 (if any) and zakat deduction from the monthly salary.
Also fill in the amount of deduction made through TP1 Form (if any) and,
Fill in ‘Jumlah pelepasan bagi anak yang layak’ (relief amout received for the eligible children). This can be obtained by referring to PCB calculation.
Section E: Caruman yang dibayar oleh pekerja kepada kumpulan wang simpanan/ pencen yang diluluskan dan PERKESO
In this section, state the name of ‘Kumpulan Wang’ (e.g. KWSP) and fill in the employee contribution amount to KWSP/EPF and PERKESO
Section F: Jumlah elaun/ perkuisit/ pemberian/ manfaat yang dikecualikan cukai
In this section, fill in the total amount received by the employee from non-taxable allowances, perquisites, gifts and benefits.
Click on the following link for more details
List of amount to be reported in Bahagian F (Nota bahagian F Borang EA):
Tax-exempted benefits in kind:
(Note: this tax exemption shall not apply if the employee has “control” over the company. For simple understanding, if a director or employee holding shares in the company, mean ‘controlling’ interest exist, he/she will not qualified to the tax exemption on benefit in kind.)
Declaration by employer
Finally, fill in the box with Company’s name (Nama pegawai), the position (Jawatan), Name and the address of the employer (Nama dan alamat majikan) and employers contact number.
Get the EA Form from the link below:
This page is created by CLPC for knowledge sharing and education purpose only. Contact LHDN if you need further clarification.