Is Form 49 still valid for your company in 2026 — and what could one missed EA form filing actually cost you?
In this blog, we discuss the statutory forms and deadlines that shape every company's year in Malaysia. We cover Form 49's replacements, MSIC codes, the EA form 2025, SSM online registration and the minimum wage in Malaysia.
What Replaced Form 49 Under the Companies Act 2016?
Form 49 no longer applies to companies incorporated after January 2017 — the Companies Act 2016 replaced it with Section-based notifications filed through SSM's online systems.
The Companies Act 2016 (CA 2016) swept away the familiar F-forms of the old Companies Act 1965. Forms such as Form 6, Form 24, Form 48A and Form 49 were consolidated into Section-based documents submitted to the Companies Commission of Malaysia (SSM) through its MyCOID platform.
Form 49 was the old statement showing the particulars of a company's directors, managers and company secretary. Companies incorporated after January 2017 never file it. The same information is now captured at incorporation and updated through change notifications.
1. The Section 14 Superform
It consolidates what used to be several separate forms into one submission. It captures the company name, registered office address, share structure and the particulars of every director and shareholder.
2. Section 58 Change Notifications
Whenever a director, manager or company secretary changes, the company must notify SSM within 14 days of the change. This Section 58 notice is the direct successor to Form 49. Outdated records can cause banks to refuse transactions and government applications to be rejected.
3. Why Banks Still Ask for Form 49
In practice, some banks and agencies still request Form 49 when opening accounts or processing applications. The current equivalent is the company's latest Section 58 notice or a certified company profile purchased from SSM.
How Do You Register a Company with SSM Online?
You register a company with SSM online through the MyCoID portal in three stages — name reservation, the Section 14 application, and issuance of the certificate of incorporation.
The route to register SSM online runs through the MyCoID portal, and it has shortened incorporation timelines dramatically. Most straightforward applications are approved within one to three working days once the required details are in order. The process runs end to end without visiting a counter.
1. Reserve the Company Name
Submit a name application under Section 27 of the CA 2016. SSM checks the name against its register and rejects names too similar to existing companies or containing restricted words.
2. Lodge the Section 14 Application
Once the name is approved, file the Section 14 notice and declaration. This captures the registered address, business nature using your MSIC code, share structure, and director and shareholder particulars, with IC or passport copies attached. A company constitution is optional.
3. Receive the Certificate of Incorporation
SSM issues the Section 15 certificate after approving the application. The company must then appoint a licensed company secretary within 30 days of incorporation.
SSM Filing Deadlines for Companies in Malaysia 2026
| Obligation | Deadline | Notes |
|---|---|---|
| Company secretary appointment | Within 30 days of incorporation | One-time filing confirming the appointment |
| Annual Return | Within 30 days of the incorporation anniversary | Required even for dormant companies |
| Financial statements | Circulated within 6 months of the financial year end | Lodged with SSM within 30 days after circulation |
| Director, secretary or address changes | Within 14 days of the change | Filed through Section 58 and related notifications |
| Share transfer instruments | Delivered promptly for recording | Register of members must be updated |
What Is an MSIC Code and Why Does SSM Ask for One?
An MSIC code is a five-digit number from the Malaysia Standard Industrial Classification that identifies your company's principal business activity to SSM and the national statistics department.
The Department of Statistics Malaysia (DOSM) maintains the Malaysia Standard Industrial Classification (MSIC). Every company must select an MSIC code when filing its Section 14 application, and the code appears on the certificate of incorporation and the SSM company profile.
Choosing the code is not a box-ticking exercise. It follows your company through licence applications, tax classifications and incentive claims, so it deserves the same care as the company name.
1. How the Code Is Structured
MSIC codes run to five digits. The opening digits identify the broad industry sector, while later digits narrow down to the specific activity, such as software publishing or food manufacturing.
2. Why Accuracy Matters
Regulators rely on the code when assessing licence eligibility, SST treatment and sector-specific incentives. A wrong code can delay approvals or trigger queries during compliance reviews.
3. Correcting a Wrong MSIC Code
If your business activity changes, the company can update its business code by notifying SSM. Keeping the profile current avoids mismatches when banks or authorities verify your company's details.
Which Annual SSM Filings and Deadlines Apply in 2026?
Every company must file an Annual Return within 30 days of its incorporation anniversary. Financial statements must be circulated within six months of the financial year end. Changes to company particulars must reach SSM within 14 days.
SSM deadlines anchor to two dates: the incorporation anniversary for the Annual Return and the financial year end for the financial statements. Confusing the two is the most common filing mistake among first-time directors.
The Annual Return is required even if the company is dormant. Financial statements must be circulated to shareholders within six months of the financial year end, then lodged with SSM within 30 days after circulation. Companies that qualify for audit exemption still lodge unaudited statements within the same timeframe.
Building an automated compliance calendar around these dates is the simplest way to avoid compounding penalties, because SSM late fees accrue daily.
LHDN Tax and Payroll Filing Calendar 2026
| Filing | Deadline | Who It Applies To |
|---|---|---|
| EA form | Last day of February 2026 | All employees |
| Form E | 31 March 2026 | All employers |
| Form C | Within 7 months after the accounting period ends | All companies |
| CP204 tax estimate | At least 30 days before the accounting period begins | All companies |
| PCB, EPF, SOCSO and EIS | 15th of the following month | Employers with employees |
When Is the EA Form 2025 Due — and What Other LHDN Deadlines Follow?
The EA form 2025 must be given to every employee by the last day of February 2026, with the employer's Form E due to LHDN by 31 March 2026.
The Inland Revenue Board of Malaysia (LHDN) anchors its calendar to the calendar year for employment forms and to the accounting period for corporate tax. The two calendars run in parallel, and employers must track both.
The EA form is prepared under Section 83(1A) of the Income Tax Act 1967. It is not filed with LHDN directly — employees use it for their personal returns — but issuing it on time is a statutory obligation.
On the corporate side, SME tax rates remain 15% on the first RM150,000 of chargeable income, 17% on the next RM400,000, and 24% on the remainder. Non-SME companies pay a flat 24%.
1. EA Form 2025: The Employee Statement
Each employee receives an EA form summarising salary, allowances, bonuses, benefits-in-kind and tax deductions for the year. Missing the end-of-February deadline exposes the employer to penalties and delays employees' personal filings.
2. Form E and Form C
Form E, the employer's annual declaration of employee numbers and total remuneration, is due by 31 March with compulsory e-filing. Form C, the corporate income tax return, is due within seven months after the accounting period ends — a 31 December 2025 financial year end means filing by 31 July 2026.
3. Monthly Deductions and CP204
Monthly Tax Deductions (PCB), together with EPF, SOCSO and EIS contributions, must reach the authorities by the 15th of the following month. The CP204 tax estimate is due at least 30 days before the accounting period begins.
What Is the Minimum Wage in Malaysia for 2026?
The minimum wage in Malaysia is RM1,700 per month under the Minimum Wages Order 2024, effective since 1 February 2025 for employers with five or more employees and 1 August 2025 for smaller employers.
The Ministry of Human Resources (KESUMA) sets and enforces the minimum wage through the National Wages Consultative Council framework. The RM1,700 floor applies nationwide across sectors, with limited exclusions such as domestic servants.
The rate refers to basic salary before overtime, allowances and statutory deductions. That distinction matters for payroll compliance: EPF, SOCSO and PCB are deducted from the RM1,700, so an employee's net pay can lawfully fall below the floor.
1. Who Must Pay the RM1,700 Rate
Employers with five or more employees have been bound since 1 February 2025. Employers with fewer than five employees became subject from 1 August 2025, closing the transition window.
2. How the Wage Floor Works with Deductions
The minimum wage applies to basic wages. Overtime and shift allowances are calculated on top of that base in line with employment regulations, while statutory contributions are deducted from it.
3. Penalties for Underpayment
Paying below the statutory floor is an offence that can lead to fines and court action. Employers should audit payroll annually to confirm every employee's basic salary meets the current rate.
Minimum Wage in Malaysia by Employer Size
| Employer Category | Effective Date | Monthly Minimum Wage |
|---|---|---|
| Five or more employees | 1 February 2025 | RM1,700 |
| Fewer than five employees | 1 August 2025 | RM1,700 |
| Domestic servants | Excluded | Not covered |
How Does E-Invoicing Affect Your 2026 Compliance Calendar?
Companies with annual turnover between RM1 million and RM5 million must implement LHDN e-invoicing from 1 January 2026, while companies below RM1 million are exempt under current transition guidance.
E-invoicing is now part of the same compliance rhythm as Form E and PCB. Under the LHDN timeline, the 1 January 2026 phase captures companies in the RM1 million to RM5 million turnover band. Turnover must be reviewed annually so the company knows its position before each phase arrives.
Exemption criteria and transition guidance can change. Companies should confirm their current position on the MyInvois portal before each phase begins. For employers, preparing payroll e-invoicing integration in Malaysia early avoids a scramble when the phase date arrives.
1. Who Must Comply in 2026
The RM1 million to RM5 million turnover band falls within the 1 January 2026 implementation phase. Companies below RM1 million are exempt based on LHDN transition guidance reviewed in early 2026.
2. How to Prepare
Register on the MyInvois system, map your invoicing software to the required formats, and test submissions before your phase date. Service providers can manage the integration alongside existing payroll and tax filings.
Conclusion
Staying compliant in Malaysia in 2026 means tracking two calendars. SSM filings anchor to your incorporation anniversary and financial year end. LHDN filings anchor to your accounting period and employment obligations. Form 49 has given way to Section-based notifications. The underlying duties — accurate particulars, timely changes and proper records — are unchanged.
The practical takeaways are straightforward:
- Register with SSM online using the correct MSIC code
- Issue the EA form 2025 by the end of February
- File Form E by 31 March
- Ensure every employee earns at least RM1,700 per month
- Layer e-invoicing readiness on top for the RM1 million to RM5 million turnover band
As a Corporate Services Provider, 3E Accounting Malaysia helps clients manage the full set of statutory forms and deadlines. These cover company secretarial duties, SSM lodgements, payroll, corporate tax and e-invoicing readiness. Our technology-enabled processes are backed by the 3E Accounting International Network spanning more than 110 countries.
Put Your 2026 Compliance Calendar in Safe Hands
From SSM notifications and EA form deadlines to minimum wage payroll checks and e-invoicing readiness, our Malaysia team keeps every filing on schedule so you can focus on growth.
Frequently Asked Questions
No. Companies incorporated after January 2017 file Section-based documents under the Companies Act 2016 instead. The successor to Form 49 is the Section 58 change notification, filed within 14 days of any change in directors, managers or the company secretary.
You register through the MyCoID portal in three stages: reserve a name under Section 27, lodge the Section 14 application with your MSIC code and director particulars, and receive the Section 15 certificate of incorporation. Most straightforward applications are approved within days.
The EA form 2025 must be given to every employee by the last day of February 2026. The related Form E employer's return is due to LHDN by 31 March 2026, with e-filing compulsory.
The minimum wage in Malaysia is RM1,700 per month under the Minimum Wages Order 2024. It has applied since 1 February 2025 for employers with five or more employees and 1 August 2025 for employers with fewer than five.
An MSIC code is a five-digit Malaysia Standard Industrial Classification number maintained by the Department of Statistics Malaysia. It identifies your company's principal business activity and is submitted to SSM as part of the Section 14 incorporation application.
Abigail Yu
Director
Abigail Yu oversees executive leadership at 3E Accounting Group, leading operations, IT solutions, public relations, and digital marketing to drive business success. She holds an honors degree in Communication and New Media from the National University of Singapore and is highly skilled in crisis management, financial communication, and corporate communications.
