EA form, C.P.8D and Form E: the complete employer guide for remuneration year 2026

Every year, Malaysian employers have three obligations for employee remuneration:

• EA form (C.P.8A): the annual remuneration statement given to every employee.
• Form E: the employer's return to LHDN.
• C.P.8D: each employee's remuneration details, submitted with Form E.

This guide covers remuneration year 2026.

Deadlines (remuneration year 2026)

From remuneration year 2023, all categories of employer must submit Form E and C.P.8D online. Paper forms from companies are treated as not received.

Remuneration is reported by the date it is paid

Remuneration is reported in the year it is received by the employee (section 25(1) of the Income Tax Act 1967). For example, December 2026 salary paid on 5 January 2027 belongs in the 2027 EA, not the 2026 EA. This is one of the main reasons EA totals fail to match the PCB already deducted.

What the EA form contains

The EA form follows the official C.P.8A (Pin. 2023) layout:

• Part A: employee details (name, IC, tax number/TIN, position, start or leaving date)
• Part B: employment income, including:
• B1(a) salary
• B1(b) commission, bonus and overtime
• B1(c) taxable allowances
• B3 benefits in kind
• B4 living accommodation
• Part C: pension and others
• Part D: deductions, namely PCB, CP38 and zakat
• Part E: employee EPF and SOCSO contributions
• Part F: tax-exempt allowances, perquisites and benefits

The C.P.8D file format

C.P.8D is submitted as a text file under the C.P.8D Information Layout (Pin. 2025):

• 22 fields per employee, separated by |
• File name: P<employer E number>_<year>.txt
• Most amounts without sen (truncated, e.g. RM50,000.70 → 50000). Zakat, PCB and CP38 are written with sen.
• Zero-value amount fields are left empty.

Form E Part A

Part A asks for employee counts: total employees, new hires, leavers and employees subject to PCB. These figures must match the C.P.8D records you submit.

Common mistakes

1. Incomplete employee TIN. The tax number must be 11 digits (e.g. IG03770324020 is written as 03770324020).
2. December salary reported in the wrong year, when it should follow the payment date.
3. Exempt allowances included as income in B1(c), when they belong in Part F.
4. Year-to-date pay from an old system left out when the employer switches payroll systems mid-year.
5. Missing LHDN employer number (E) in the company settings.

How hrmsystem.my prepares EA and C.P.8D

Open Payroll → EA / C.P.8D / Form E and choose the remuneration year. The system:

• Collects remuneration from finalised payroll, by year of payment
• Adds year-to-date pay from your previous system
• Flags employees with incomplete data
• Prints every EA form in the C.P.8A layout
• Produces an upload-ready C.P.8D (.txt) file, plus a CSV for checking
• Counts Form E Part A

Employees can also download their own EA from the staff portal.

Frequently asked questions

What is the EA form deadline for 2026 remuneration? The EA form must be given to employees on or before 28 February 2027.

Can Form E be submitted on paper? No. From remuneration year 2023, all employers must submit Form E and C.P.8D through MyTax e-Filing.

December salary paid in January: which year's EA? It goes in the EA of the year it was paid, which is the following year.

Official sources

• LHDN (HASiL): EA form and Form E
• LHDN: C.P.8D Information Layout (Pin. 2025), EA form C.P.8A (Pin. 2023), EA & EC Guide Notes 2025
• MyTax: employer e-Filing