Free EA Form Excel Template Malaysia: How to Fill It In and Check Minimum Wage (2026)

Employers in Malaysia must give each employee a remuneration statement by the last day of February following the remuneration year. A free EA form template in Excel can turn that annual chore into a fifteen-minute task.

In this guide, we explain the EA form and how to fill it in. We cover YA 2025 deadlines and penalties, plus an RM1,700 minimum wage check in the same workbook.

Why Does a Free EA Form Excel Template Help Employers in Malaysia?

The EA form is a private-sector employee's annual remuneration statement, which employers must issue by the last day of February. A spreadsheet template handles the layout, totals and checks for you.

The EA form reports employment remuneration for the preceding calendar year, subject to the applicable reporting rules and exclusions. For the 2025 year of assessment, employers issue each employee's statement by 28 February 2026. Form EA is for private-sector employees; Form EC is for government-sector employees. Employees then use it to complete their own e-BE or e-B returns on MyTax.

For 2025 remuneration, the employer's statutory Form E deadline was 31 March 2026, with e-E filing grace through 30 April 2026; the required C.P.8D information also had to be submitted. LHDN cross-checks employer e-E data against individual returns, so accurate statements protect both sides.

Larger employers — including multinational companies in Malaysia — issue hundreds of statements every February. A template keeps every one consistent, month by month.

1. What the EA form covers

It reports salary, wages, bonus, commissions, allowances, benefits-in-kind and perquisites. It also captures compensation for loss of employment, director's fees and gratuities, together with deductions.

2. Who must issue it

Every employer with staff must issue statements — SSM-registered companies, partnerships, sole proprietorships and local branches of foreign companies alike. There is no headcount exemption for issuing the statement itself.

3. Why a template beats manual forms

Pre-built columns, automatic totals and one layout across every employee cut errors and hours. The same workbook doubles as your payroll record for any LHDN query later.

How Do You Fill In the EA Form in Malaysia Step by Step?

Enter the employer block, then employee particulars, then each remuneration line and the Monthly Tax Deduction total, in that order, before issuing the statement by 28 February.

The official EA form starts with employee particulars, followed by remuneration and deduction sections, with the employer's name and address at the end. The steps below start with employer details for convenience rather than following the form's exact order.

Step 1: Enter the employer's details

Use the registered company name, the registration number and the LHDN employer tax reference number, plus the registered office address. A quick company search on the SSM register confirms the exact registered particulars before you start.

Step 2: Add the employee's particulars

Record the full name as printed on the identity card and the NRIC number. From 1 March 2026, the NRIC number is the tax identification for MyKad, MyPR and MyKAS holders on MyTax. Also enter the employee's tax reference number and the employment period.

Step 3: Work through each remuneration line

List salary and wages, overtime, bonus, commissions and allowances, then benefits-in-kind, perquisites, compensation for loss of employment, director's fees and gratuities. Match every line to the payroll register.

Step 4: Record deductions

Total the Monthly Tax Deduction (MTD, or PCB) withheld during the year, any CP38 deductions and zakat paid through the employer. These figures let employees reconcile their e-Filing records.

Step 5: Total, check and issue

Let the template sum each line, then review the totals against payroll. Issue the 2026 remuneration statement by 28 February 2027 and keep a copy for at least seven years.

What Are the Deadlines and Penalties for 2026?

For 2026 remuneration, EA statements are due by 28 February 2027 and the statutory Form E deadline is 31 March 2027; check LHDN's filing programme for any e-Filing extension.

The table below lists YA 2025 deadlines in 2026; the employer deadlines above apply instead to 2026 remuneration. LHDN confirmed that e-Filing for YA 2025 opened on 1 March 2026 through the MyTax portal, with the e-E employer return among the forms available. Tax agents file through the TAeF platform.

Employees need their statement for personal income tax filing. For YA 2025, the statutory deadlines for Form BE and Form B were 30 April and 30 June 2026 respectively; the e-Filing dates that follow include LHDN's grace periods. For resident individuals filing for YA 2025, e-BE was due by 15 May 2026 without business income, and e-B by 15 July 2026 with business income.

Under section 112(1) of the Income Tax Act 1967, failing to furnish an income tax return is an offence. On conviction, it can attract a fine of RM200 to RM20,000, up to six months' imprisonment, or both. LHDN's 15 to 45 per cent rates apply to late income tax returns under section 112(3), depending on the delay.

Failure to issue an EA statement without reasonable excuse is a separate offence under section 120(1)(b). On conviction, the penalty can be a fine of RM200 to RM20,000, up to six months' imprisonment, or both.

How Does the Malaysia Minimum Wage Calculator Work?

The calculator compares each employee's monthly basic salary with the RM1,700 floor and flags any shortfall before you finalise the EA totals.

As at November 2026, the prevailing minimum wage in Malaysia is RM1,700 a month. It took effect on 1 February 2025 for employers with five or more employees. For those with fewer than five, it took effect on 1 August 2025 under the amended Minimum Wages Order.

Any revision would be gazetted and announced by the Ministry of Human Resources (KESUMA), so confirm the current rate before each payroll cycle. The daily and hourly equivalents depend on scheduled working days and hours; for a standard 26-day, 8-hour month, RM1,700 is about RM65.38 a day, or roughly RM8.17 an hour.

A full-year employee on the floor earns RM20,400 before extras; the EA form's basic salary line should show that amount, while the form's total may be higher once other remuneration is added. Small employers, including those starting a home-based business in Malaysia with a first hire, follow the delayed timeline for firms with fewer than five workers.

1. Enter the monthly basic salary

One cell per employee holds the monthly basic pay. Basic pay excludes overtime, reimbursed expenses and incentives, which sit in separate EA lines.

2. Annualise it for the EA form

For a full twelve months, the formula is simply the monthly cell multiplied by twelve. For part-year employees, prorate by the months worked.

3. Flag shortfalls automatically

A conditional formula compares each figure with RM1,700 and marks anything below it. Review flagged rows, correct payroll, then finalise the statements.

Where Can You Get a Free EA Form Excel Download?

3E Accounting Malaysia offers the template free, with the full EA layout, automatic totals and a minimum wage checker built in.

The workbook is free to download and works in Excel 2016 and later, or in Google Sheets after import.

One caution: the workbook issues the employee statement and supports your records, but the official e-E return must still be filed through MyTax. The statutory Form E deadline is 31 March of the following year; check LHDN's filing programme for any e-Filing extension. New employers should also register the business with the Companies Commission of Malaysia (SSM) before hiring their first employee.

1. Pre-formatted statement

Every EA and EC section is laid out with payroll column mapping, so you paste figures in and the totals update instantly.

2. Built-in minimum wage checker

The calculator tab flags any basic salary below the prevailing RM1,700 floor before you issue statements.

3. Filing checklist

A short checklist tracks the 28 February statement deadline, the statutory 31 March Form E deadline and your record-keeping obligations.

Conclusion

Preparing the EA form in Excel turns a compliance chore into a quick, repeatable routine. For 2026 remuneration, issue employee statements by 28 February 2027. The statutory Form E deadline is 31 March 2027; check LHDN's filing programme for any e-Filing extension. Late EA issuance and late income tax returns carry separate penalties.

The same workbook's minimum wage check keeps every basic salary at or above RM1,700, the prevailing floor as at November 2026. Watch for any gazetted updates from the Ministry of Human Resources each year.

As a Corporate Services Provider, 3E Accounting Malaysia supports employers with payroll preparation, EA issuance, e-E filing and personal tax guidance. Download the free EA form Excel template, then speak with our team if you would rather hand the whole process to a specialist.

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