What is an EA form, and how to read it
EN — TL;DR
Borang EA is the year-end pay summary your employer must give you by the end of February. You don't submit it — you keep it as evidence and copy figures into e-Filing.
BM — Ringkasan
Borang EA ialah penyata gaji tahunan yang mesti diberi oleh majikan menjelang akhir Februari. Anda tidak hantar ia — simpan sebagai bukti dan salin angka ke e-Filing.
Section walkthrough
EN — Section A — employee details
Name, IC, tax file number, EPF / SOCSO numbers. Cross-check the IC and TIN are spelt correctly.
BM — Bahagian A — butiran pekerja
Nama, no. IC, no. cukai, no. KWSP / PERKESO. Pastikan IC dan TIN dieja dengan betul.
EN — Section B — income
B(1)(a) gross salary, (b) fees + bonus + commission, (c) allowances + perks, (d) tax-borne-by-employer. These four are the ones you sum into employment statutory income.
BM — Bahagian B — pendapatan
B(1)(a) gaji kasar, (b) yuran + bonus + komisen, (c) elaun + kemudahan, (d) cukai ditanggung majikan. Empat ini dijumlahkan untuk pendapatan statutori penggajian.
EN — Section C — pension / annuity
Treat as other income unless you also have an EA-PT pension form.
BM — Bahagian C — pencen / anuiti
Layan sebagai pendapatan lain kecuali anda juga ada borang EA-PT pencen.
EN — Section D — arrears + ESOS
Arrears for prior years; if material, request a CP38 reassessment.
BM — Bahagian D — tunggakan + ESOS
Tunggakan untuk tahun sebelumnya; jika besar, mohon penilaian semula CP38.
EN — Section E — deductions
PCB (the monthly tax deducted), CP38 (court-order or top-up deduction), zakat. Capture all of these — they reduce your final balance owed.
BM — Bahagian E — potongan
PCB (potongan cukai bulanan), CP38 (potongan tambahan), zakat. Rekod semua — ia mengurangkan baki cukai akhir.
EN — Section F — exempt allowances
Childcare subsidy (RM2,400), parking, meal allowance and similar statutory exemptions. These are not taxable — never add them back into Section B.
BM — Bahagian F — elaun dikecualikan
Subsidi pengasuhan (RM2,400), elaun parking, makan dan sebagainya. Ini tidak dikenakan cukai — jangan tambahkan kembali ke Bahagian B.
Faster: parse it automatically
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Section letters above match the YA 2024–2025 EA form layout. Always verify against the form your employer issued you.