ATTENTION TO ALL EMPLOYERS 所有雇主注意
LHDN Form E 2022 is available now
LHDN Form E 2022 现在可用
Important info:
重要信息
- Form E will be considered complete only if C.P.8D is submitted on or before 31 March 2023.
只有在 2023 年 3 月 31 日或之前提交P.8D 的情况下，表格 E 才会被视为完整 - Employers who submitted information through e-Data Praisi/e-CP8D before 25 February 2023, are no longer required to complete and submit Form C.P.8D via Form E.
在 2023 年 2 月 25 日之前通过 e-Data Praisi/e-CP8D 提交信息的雇主，不再需要通过表格 E 填写和提交表格P.8D。 - Employers who are a sole proprietorship, partnership, Hindu joint family, or a decedent’s estate and do not have employees are exempt from submitting Form C.P.8D.
独资企业、合伙企业、印度教联合家庭或死者遗产且没有雇员的雇主可免于提交表格P.8D。 - Form E and C.P.8D must be submitted in accordance with the format and method specified to Seksyen Pengurusan Rekod Dan Maklumat Percukaian, Jabatan Operasi Cukai.
表格 E 和P.8D 必须按照指定的格式和方法提交给 Seksyen Pengurusan Rekod Dan Maklumat Percukaian, Jabatan Operasi Cukai。 - Form E and C.P.8D that do not adhere to the format and method of submission specified by LHDNM will be rejected.
不符合 LHDNM 指定的格式和提交方法的表格 E 和P.8D 将被拒绝。 - Employees (including full-time/part-time/contract employees and interns) and individuals responsible or engaged in the management of the organization (including company directors, co-operative society board members, association controlling members, and limited liability partnership partners) must be listed on Form E and C.P.8D.
员工（包括全职/兼职/合同员工和实习生）和负责或参与组织管理的个人（包括公司董事、合作社董事会成员、协会控制成员和有限责任合伙合伙人） 必须在表格 E 和P.8D 中列出 - Failure to file Form E on or before 31 March 2023, is a violation of Section 120(1)(b) of the Income Tax Act of 1967.
未能在 2023 年 3 月 31 日或之前提交表格 E，违反了 1967 年所得税法第 120(1)(b) 条。 - Employers who are companies and Labuan companies (Companies) – Digital filing (e-E) is required.
身为公司和纳闽公司（公司）的雇主 – 需要数字归档 (e-E)。 - Employers other than companies – E – filing is encouraged.
公司以外的雇主- 鼓励电子申报 - The e-filing system will be available on 1 March 2023.
电子申请系统将于 2023 年 3 月 1 日可用
More information / 更多信息 : https://phl.hasil.gov.my/pdf/pdfam/Information_CP8D_2021_2.pdf
LHDN Form EA 2022 latest version is released
最新版发布 LHDN Form EA 2022
Statement of Employment Remuneration for the Private Sector. Form EA is a salary statement issued by a private enterprise to employees, and it is a salary statement that employers must prepare for employees every year. According to the Income Tax Act 1967 (ITA 1967), Form EA must be submitted to the staff before 28 February of each year.
私营部门就业报酬表。 Form EA是私营企业发给员工的工资单，是雇主每年必须为员工准备的工资单。 根据 1967 年所得税法 (ITA 1967)，表格 EA 必须在每年的 2 月 28 日之前提交给员工。
What is EA Form?
什么是 EA 表格？
- EA Form is not a tax return form, but a statement of salary income of an employee
EA Form 不是报税表，而是雇员的薪金收入报表
Who needs to prepare Form EA?
谁需要准备 EA 表格？
- All employers who hire employees need to prepare Form EA
所有雇用雇员的雇主都需要准备 EA 表格
The Company needs to prepare Form EA for all employees?
公司需要为所有员工准备 EA 表格？
- local staff 当地员工
- resigned staff 离职人员
- foreign staff 外籍员工
- company director 公司董事
- part-time employee 兼职的员工
Does the director’s fee need to be filled in Form EA?
董事酬金是否需要填写在 Form EA 中？
- Yes, director fees are also director income
是的，董事费也是董事收入
Do sole proprietors (Enterprise) need to prepare Form EA for themselves?
独资经营者（企业）是否需要为自己准备 EA 表格？
- No, sole proprietors are not considered employees of the company
不，独资经营者不被视为公司的雇员
When should EA Form be given to employees?
什么时候应该给员工 EA 表格？
- Before February 28
2 月 28 日之前
Which compensation awards must be reported?
必须报告哪些赔偿金？
- Salary (including overtime pay) 工资（包括加班费）
- Director fee 董事费
- Commission 委员会
- Bonus 奖金
- Tip 提示
- Allowance 津贴
- ESOS
- Personal income tax paid by the company 公司缴纳的个人所得税
- Other Salary Allowances 其他工资津贴
What tax-free allowances/extra cash rewards/gifts and premiums/benefits need to be filled in Form EA?
Form EA需要填写哪些免税津贴/额外现金奖励/礼品和奖金/福利？
- Petrol allowances and Toll expenses for work (without receipts, the maximum exemption is RM6,000, and with receipts, the maximum exemption is limited to the payment amount)
工作的汽油津贴和通行费（无收据最高豁免RM6,000，有收据最高豁免限额为付款金额） - Childcare Allowance (maximum exempt RM2,400)
儿童保育津贴（最高免税 RM2,400） - Mobile phone for employees (limited to one mobile phone)
员工手机（仅限一部手机） - Monthly phone bill (limited to one phone line)
每月电话费（仅限于一条电话线 - Past Achievement Award, Service Excellence Award, Innovation Award, Productivity Award and Long Service Award for more than 10 years provided to employees (limited to RM2,000)
提供给员工超过10年的过去成就奖、卓越服务奖、创新奖、生产力奖和长期服务奖（限额RM2,000 - Parking allowance (limited to payment amount)
停车津贴（限于支付金额） - Food allowance (limited to payment amount)
伙食津贴（以支付金额为限） - Housing, education and car loan interest subsidy (loan amount must be less than RM300,000)
住房、教育和汽车贷款利息补贴（贷款金额必须低于 RM300,000）
**The above exemption does not apply to directors, sole proprietorships or partnership partners who have control over the company.
上述豁免不适用于对公司有控制权的董事、独资企业或合伙合伙人
Latest format can be downloaded at the below link:
最新格式可在以下链接下载
- Malay version : https://www.hasil.gov.my/…/borang_e_tahun_saraan_clean…
- English version : https://www.hasil.gov.my/…/form_e_2022__bi__16012023.pdf
- Chinese version : https://mykongsi.com/wp-content/uploads/2023/02/EA-FORM-TEMPLETE-1.pdf
Failure in submitting Form E will result in the IRB taking legal action against the company’s directors. A minimum fine of RM200.00 up to RM20,000.00 or imprisonment for a term not exceeding 6-months, or both will be imposed by IRB for failure to prepare and submit the Form E to IRBM.
未能提交表格 E 将导致 IRB 对公司董事采取法律行动。 如果未能准备并向 IRBM 提交表格 E，IRB 将处以最低 RM200.00 至 RM20,000.00 的罚款或不超过 6 个月的监禁，或两者并罚。