Form E and EA form deadlines 2026
Employers give every employee an EA form by 28 February 2026 and file Form E with LHDN by 31 March 2026, or by 30 April 2026 through e-Filing.
At a glance
LHDNForm E (employer return) to LHDN
- Due
- By 31 March every year
- Grace period
- e-Filing: until 30 April. Every company must file, even with no employees.
- If late
- Fine RM200 to RM20,000 (ITA s.120)
- Official source
- hasil.gov.my
LHDNGive Form EA to every employee
- Due
- By the last day of February every year
- If late
- Fine RM200 to RM20,000 (ITA s.120)
- Official source
- hasil.gov.my
Who must file Form E
Every company files Form E, including dormant companies and companies with no employees: LHDN's filing programme marks it as compulsory for them. A sole proprietorship or partnership files Form E when it has employees.
EA forms for employees
The EA form (C.P.8A) must reach every employee on or before the last day of February: 28 February 2026 this year, or 29 February in a leap year (Income Tax Act 1967 s.83(1A)). Employees need it to file their own returns.
The e-Filing grace period
Form E filed through e-Filing counts as on time if LHDN receives it within one month after 31 March, so by 30 April 2026. The grace period applies to e-Filing only.
Penalties
Not filing Form E, or not giving employees their EA forms, is an offence under s.120(1)(b) of the Income Tax Act 1967: a fine of RM200 to RM20,000, up to 6 months' jail, or both.
Monthly payroll deadlines are on a separate page: EPF, SOCSO, EIS and PCB by the 15th.
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Sources
Not tax advice. MyBizCalendar is a reminder tool, not a tax agent: we explain the published rules and never handle anyone's filing. Check the official source before you rely on a date. Checked against the official sources on 22 September 2026.