Form EA and Form E deadlines 2027: 28 February and 31 March
Two dates every Malaysian employer must hit for income year 2026 — and what each requires.
Every year, Malaysian employers face two fixed year-end deadlines set by LHDN (HASiL). For income year 2026, they are:
| Deadline | What | To whom |
|---|---|---|
| Sunday 28 February 2027 | Form EA (C.P.8A) — statement of remuneration for 2026 | Every employee |
| Wednesday 31 March 2027 | Form E — employer's return, with CP8D employee listing | LHDN, via e-Filing |
Source: LHDN employer responsibilities.
Form EA: by the last day of February
- Must be given to every employee who received remuneration from you in 2026 — including staff who left during the year and those who moved to another company in your group.
- Shows total employment income, benefits in kind, perquisites, EPF, SOCSO/EIS, PCB and zakat.
- Employees use it to file their own income tax return (Form BE or B).
- 28 February 2027 falls on a Sunday — plan to issue by Friday 26 February.
Form E: by 31 March
- Every company must file Form E, even with no employees in 2026.
- CP8D (the employee-level listing) is submitted with Form E, unless the data has already been submitted through e-Data.
- File through e-Filing on MyTax. In 2026, LHDN's filing programme gave a one-month e-Filing grace period; check the 2027 programme, usually published around year-end, before relying on any extension.
Penalties
Failing to furnish Form E, or to prepare and render Form EA to employees, is an offence under the Income Tax Act 1967 and can lead to fines. Late or incorrect forms also cause problems for employees filing their own returns — and generate HR queries in April.
Get ready now
- Make sure December 2026 payroll is final and approved before you generate any Form EA.
- Collect TP3 forms from 2026 joiners so year-to-date income is complete.
- Value benefits in kind and check exempt perquisites.
- Follow the full year-end payroll checklist.
With altomateHR
Form EA is generated in LHDN's C.P.8A layout once all 12 months are approved, employees download it from the portal, and CP8D comes out in the current 22-field format. See what's new for year-end.
FAQ
What is the Form EA deadline in 2027?+
Employers must give each employee their 2026 Form EA by the last day of February 2027, which is Sunday 28 February 2027.
What is the Form E deadline in 2027?+
Form E for 2026, with the CP8D employee listing, is due by 31 March 2027 through e-Filing.
Do dormant companies need to file Form E?+
Yes. Every company must file Form E each year, including companies that had no employees.
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