About EA Form Generator
Borang EA (Employee Statement of Remuneration) is an official LHDNM document that every employer must issue to each employee by 28 February each year. It summarises the employee's total remuneration, deductions, and provident fund contributions for the tax year, and is used by the employee to file their annual income tax return (Borang BE or B). This tool lets you fill in all fields, preview the completed form on screen, and export it as XLSX or as a print-ready PDF.
What Is the EA Form Generator?
The EA Form Generator is a free, browser-based tool that replicates every field on the official LHDNM Borang EA (C.P.8A) so employers can prepare employee statements of remuneration digitally. It covers employer and employee particulars, all categories of employment income, benefits in kind, living accommodation, pension entries, statutory deductions including MTD, CP38, and zakat, as well as provident fund contributions and tax-exempt benefits. The completed form can be exported as an XLSX spreadsheet for payroll records or printed as a PDF that follows the official EA layout, eliminating the need for handwritten forms or expensive payroll software.
How It Works
Start by entering employer details such as company name, TIN, and LHDNM state. Then fill in the employee's particulars including IC number, EPF and SOCSO numbers, and employment dates. Enter each remuneration component from gross salary and bonuses through to benefits in kind and living accommodation value. Add the deduction figures for MTD, CP38, zakat, and TP1 relief, followed by provident fund contributions and tax-exempt benefits. The summary cards and preview panel update in real time as you type. When ready, click Export XLSX for a spreadsheet copy or Print to generate a PDF that matches the official EA form layout.
Best Use Cases
- Year-end tax reporting: Prepare Borang EA for every employee before the 28 February deadline without dedicated payroll software.
- SME payroll compliance: Small and medium businesses can produce LHDNM-compliant EA forms at no cost, directly from the browser.
- Employee tax filing support: Give employees a clear, accurate EA statement they can use to complete their own Borang BE or B submission.
- Payroll audit documentation: Export EA data as XLSX for record-keeping and internal or external audit purposes.
Employer & Filing
- Serial No.: The Serial Number is a mandatory field. Assign a unique reference code for this EA form. Example: EA-2025-001.
- Year Ended: The Statement Year is a mandatory field. Enter the 4-digit tax year this EA form covers. Example: 2025.
- Employer TIN: The Employer Tax Identification Number (TIN) is a mandatory field. Format: E 1234567890.
- LHDNM State: The LHDNM branch state is a mandatory field. Enter the state where the employer's tax file is registered with LHDNM. Example: Kuala Lumpur.
- Employer Name: The employer's registered company name is a mandatory field. Enter the name exactly as registered with LHDNM.
- Employer Phone: The employer's contact telephone number is a mandatory field. Example: 03-1234 5678.
- Employer Address: The employer's registered business address is a mandatory field.
- Name of Officer: The name of the authorised signing officer is a mandatory field. Enter the full name of the officer who signs the EA form.
- Designation: The signing officer's job title is a mandatory field. Example: HR Manager, Finance Director.
- Date: The statement date is a mandatory field. Enter the date the EA form is prepared or issued to the employee.
Particulars of Employee
- Employee TIN: The employee's individual Tax Identification Number from LHDNM. Format: IG followed by digits — e.g., IG 12345678090.
- Full Name: The employee's full legal name as it appears on their MyKad or passport.
- Job Designation: The employee's job title or position within the organisation.
- Staff No. / Payroll No.: The internal staff or payroll ID assigned to the employee.
- New I.C. No.: The employee's Malaysian National Registration Identity Card number (format: YYMMDD-SS-NNNN, e.g., 900101-14-1234).
- Passport No.: The employee's passport number, applicable for foreign nationals or where an IC is unavailable.
- EPF No.: The employee's Employees Provident Fund (KWSP) membership number.
- SOCSO No.: The employee's SOCSO (PERKESO) contribution number.
- Number of Children: The total number of dependent children approved for tax relief under TP1.
- Qualified for Tax Relief: Whether the employee qualifies for child or dependent tax relief under the Income Tax Act 1967.
- Date of Commencement: The date the employee began employment within the tax year. Leave blank if employed for the full year.
- Date of Cessation: The date employment ended within the tax year. Leave blank if the employee is still employed.
Employment Income, Benefits & Living Accommodation
- Gross Salary / Wages / Leave Pay: Total gross salary, wages, and paid leave encashment paid during the year, before any deductions.
- Fees / Commission / Bonus: Directors' fees, sales commissions, performance bonuses, and any similar payments.
- Tips / Perquisites / Awards / Other Allowances: Cash and non-cash allowances, awards, or perquisites not captured elsewhere. Enter the payment type in the Details field (e.g., Transport allowance, Meal allowance).
- Income Tax Borne by Employer: The amount of personal income tax that the employer has agreed to pay on the employee's behalf.
- ESOS Benefit: The taxable benefit arising from exercises under an Employee Share Option Scheme (ESOS).
- Gratuity Amount: A lump sum paid on retirement or resignation. Enter the service period (From / To dates) and the amount.
- Arrears / Others (a) and (b): Any additional or back-dated payments not covered by the fields above (e.g., back pay, salary adjustment). Describe the type and enter the amount for up to two entries.
- Benefits in Kind: The assessed annual value of non-cash benefits provided to the employee, such as a company car or club membership. Enter a brief description in the Details field.
- Living Accommodation Value: The assessed annual value of employer-provided housing. Enter the property address in the Address field.
- Refund from Unapproved Provident / Pension Fund: Lump-sum refunds received from a non-LHDNM-approved provident or pension fund during the year.
- Compensation for Loss of Employment: Compensation paid as a result of redundancy, retrenchment, or termination.
Pension & Others
- Pension: Annual pension payments received by a retired employee funded by the employer or a pension scheme.
- Annuities / Other Periodical Payments: Regular periodic payments such as annuities or other recurring income not captured in the sections above.
Total Deduction
- MTD Remitted to LHDNM: The total Monthly Tax Deduction (Potongan Cukai Bulanan / PCB) remitted to LHDNM throughout the year on behalf of the employee.
- CP38 Deduction: Additional tax deductions under a CP38 Order, typically issued by LHDNM to recover outstanding tax from prior years.
- Zakat via Salary Deduction: Zakat contributions deducted from the employee's salary each month and remitted directly to a state zakat authority.
- Approved Donations / Gifts / Contributions: Charitable donations or contributions made through payroll to LHDNM-approved institutions.
- TP1 Relief: Tax relief amount approved under the employee's TP1 form, which reduces the monthly MTD withheld.
- TP1 Zakat: Zakat amount approved under TP1 that offsets the employee's MTD obligation.
- Total Qualifying Child Relief: The aggregate child relief approved via TP1 for the employee's qualifying dependent children.
Provident Fund, SOCSO & Tax Exempt Benefits
- Name of Provident Fund: The name of the approved provident fund the employee contributes to — typically KWSP / EPF, but may be another approved fund for certain public sector or private schemes.
- Provident Fund Contribution: The total employee contribution to the provident fund during the tax year.
- SOCSO Contribution: The total employee contribution to SOCSO (PERKESO) during the tax year.
- Total Tax Exempt Allowances / Perquisites / Gifts / Benefits: The combined value of allowances and benefits that qualify for income tax exemption under the Income Tax (Exemption) Orders — for example, certain travel allowances, medical benefits, or childcare subsidies.