EA表格
什么是EA表格？
LHDN将EA表格定义为私人界员工的年度薪酬报表，其中包括他们过去一年的工资。EA表格确保您申报正确的收入和免税额度，并证明您是否符合需要缴税的工资等级。
根据《1967年所得税法》第83（1A）条，雇主必须在每年3月1日前提供和分发EA表格。没有的话，雇主可能会被罚款RM200至RM20,000令吉或不超过6个月的监禁，或两者兼施。
了解Borang EA/EA表格
- B1 (a)-(f): 薪酬、工资、休假工资、费用、佣金、奖金、福利、津贴、所得税、酬金
- B2: 收入的类型
- B3: 实物津贴（BIK）–非现金津贴，如提供住宿、公司汽车、司机、休假福利等。
- B4: 生活住宿价值（VOLA）
- B5: 未获批准的养老金/公积金的退款
- B6: 丧失工作补偿
- 注: 为了协助那些因Covid-19疫情而失去工作的纳税人，2020年和2021年的课税年度，单年服务的所得税豁免限额从10,000令吉提高到20,000令吉。
常见问题(FAQ)
Kakitangan.com简化了EA表格 的提交过程，因为系统通过两个部分捕捉您的EA表格的数据，并自动创建EA表格。第一，您每月 "确认 "的薪金摘要；第二，在使用Kakitangan.com之前，您在薪金->导入页面为您的员工输入汇总数字。
如果您已经工作超过7天以上并已收到工资，那么无论您是长期员工还是合同员工，雇主是肯定需要提供EA表格。
Kakitangan simplifies EA Form submission as the system captures the data for your EA Form via two places and generates an automated EA Form. First, the payroll summary you "confirm" every month; second, the Payroll->Import page where you put aggregated numbers for your employee before using Kakitangan.
- The employer must notify LHDN at least 30 days before the employee's cease date if any one of the situations below is applicable:
- The employee is retiring
- The employee is leaving Malaysia permanently
- The employee is subjected to MTD (monthly tax deduction) scheme and has not had any deductions from the employer.
- The required form is Form CP22A: notification of cessation of employment.
- This process is mandatory, and failure to do so may result in a fine of RM200 to RM2000 or imprisonment for a term not exceeding 6 months.
First, the employer must notify his nearest assessment branch within the first month of the employee's employment date via Form CP22. This process is mandatory, and failure to do so may result in a fine of RM200 to RM2,000 or imprisonment for a term not exceeding 6 months.
If you have worked for more than 7 days and have received payment for it, then the EA form is compulsory for your employers to provide. However, it is not compulsory if you are a contract worker.
