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2023 Malaysian Tax Season: Preparing Form EA for Employees

Updated: Feb 13, 2023

The video was made with AI technology, and there are mistakes in the following areas, so please pay close attention to them.


视频通过 AI 科技制作,在以下的地方有口误,请大家稍微注意。


Subsidies on interest for housing, education, and car loans, full exemption if up to RM300,000 loan, etc.



As the saying goes, only three things in life are certain: birth, death, and taxes.


As the tax season approaches, if you are an employer in Malaysia, you need to know that according to the Income Tax Act 1967, you must prepare the employee's Form EA and submit one to them for tax purposes by or before February 28, 2023.


Form EA is an annual salary statement that lists employees' personal information and includes their salary for 2022, PCB, EPF, SOCSO, and EIS information.


Employers need to know about tax-exempt benefits-in-kind (BIK) and allowances, which can lower or even eliminate an employee's tax bill.


Even if these BIK and allowances are tax-free, some still need to be filled out in Part F of Form E.


Common tax-free allowances for employees include:

  1. Travelling allowance, petrol allowance, toll rate up to RM6,000 annually

  2. Parking allowance

  3. Meal allowance

  4. Child care allowance of up to RM2,400 annually

  5. Perquisite (whether in money or otherwise) provided to the employee pursuant to his employment in respect of:- (i) past achievement award; (ii) service excellence award, innovation award or productivity award; or (iii) long service award

  6. Allowance for monthly bills for fixed-line telephone, mobile phone, tablet, and broadband subscriptions (only one line for each category)

  7. Gift of fixed-line telephone, mobile phone, pager or Personal Digital Assistant (PDA), including the cost of registration and installation

  8. Subsidies on interest for housing, education, and car loans, full exemption if up to RM300,000 loan, etc.

But remember that the above exemptions do not apply to employees who control the company, sole proprietors, or partnership partners.


In preparing Form EA for employees, do not forget to prepare Form E and CP 8D. Although Form EA does not need to be submitted to IRB, Form E and CP 8D must be submitted by April 30, 2023, or earlier, if through e-filing.


If you have any questions, our advice to you is to immediately contact your tax agent. Thank you for watching.

俗话说,生命中只有三件事是确定的,那就是:出生、死亡和税收。


随着纳税季节的临近,如果你是马来西亚的雇主,你需要知道,根据1967年所得税法,你必须在2023年2月28日或之前准备好员工的 Form EA,并交一份给他们作为报税用途。


Form EA 是一份年度薪酬报表,列出员工的基本资料,同时也包括他们在2022年的工资,所缴纳的 PCB, 还有 EPF, SOCSO 及 EIS 等信息。


雇主对实物福利,也就是大家经常听说的 Benefits-In-Kind, BIK 和津贴需要了如指掌,因为这有可能会减少或消除雇员的纳税义务。


上述这些 BIK 和津贴,即使免征税,有一些依然需要填写在 Form E 的 Part F处。


员工免征税的津贴,常见的有:


一:出差津贴、汽油津贴或过路费,即 Travelling Allowance,每年高达6,000令吉


二:泊车津贴,即 Parking Allowance


三:膳食津贴,即 Meal Allowance


四:儿童看护津贴,即 Childcare Allowance,每年高达2,400令吉


五:成就奖、卓越服务奖、创新奖或生产力奖或长期服务奖,每年高达2,000令吉


六:固定电话、移动电话、平板电脑、宽頻订阅的月费账单津贴


七:公司赠送的固定电话、移动电话、传呼机或个人数字助理(PDA),包括注册和安装费用


八:公司对住房、教育、汽车贷款的利息补贴,等等


但是切记,上述豁免不适用于对公司有控制权的雇员、独资经营者或合伙企业的合伙人,也就是说公司的 Director, Sole Proprietor 以及 Partnership 的 partner 都不享有这些豁免。


雇主在为员工准备 Form EA 的过程中,也别忘记准备 Form E 以及 CP 8D。


虽然 Form EA 不需要提交给 IRB,但是 Form E 以及CP 8D,如果是通过 e-filing 的话,需要在2023年4月30日或之前提交。


如果你有任何问题,我们给您的建议是,马上与你的税务代理联系。谢谢观赏。




5 games to keep employees of CCS & Co Plt - Chartered Accountants and Bispoint Group of Accountants connected.


We put a lot of emphasis on ensuring that our team members enjoy a balanced life outside work.


Hence, our firm's Sports and Social Committee is responsible for actively organising an exciting variety of events, such as the Annual Dinner, Annual Trips and Inter-accounting Firm Tournament.


These events are planned so that our professionals can take some time off to relax and, more importantly, come together to strengthen their sense of community and teamwork.


This year's Inter-Accounting Firm Tournament will be held on February 25 and 26, 2023 (Saturday and Sunday). We welcome your support!


5项活动让 CCS 特许会计师Bispoint Group of Accountants 的员工保持联系。


我们非常重视我们的团队成员享受工作以外的平衡生活。


有鉴于此,我们公司的康乐委员会积极举办各种令人兴奋的活动,如年度晚宴、年度旅行和会计师事务所之间的比赛。


这些活动的策划是为了让我们的专业人员可以抽出一些时间来放松,更重要的是,他们可以聚在一起加强社区意识和团队精神。


今年的会计师事务所之间的比赛将于2023年2月25日和26日(星期六和星期日)举行。我们欢迎你前来支持!

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