Published On: 06/11/2025By

As the year comes to a close, many HR and payroll teams in Malaysia start preparing for one of their most important annual tasks — the EA Form submission.
While most see it as a simple year-end routine, the truth is: EA Form mistakes often start months before February.

Incomplete payroll data, outdated employee details, or missed statutory updates can easily lead to delays, compliance issues, and frustrated employees.
To help you stay ahead, here’s a practical checklist on what every HR should prepare before the February 2026 deadline.

1. Verify Employee Information Early

Before generating EA Forms, ensure all employee details are complete and accurate — especially for staff who joined, resigned, or changed status during the year.

Key areas to double-check:

  • Full name and IC/passport number

  • Employment start and end dates

  • Current position and department

  • Tax reference number (if applicable)

  • Updated address and contact information

With Pandahrms, employee information is synced automatically across payroll, leave, and claim modules — so you can avoid manual errors and ensure data accuracy for every record.

2. Review Payroll Records for the Year

Your EA Form must reflect total remuneration paid during 2025. This includes:

  • Basic salary and overtime

  • Allowances and commissions

  • Bonuses and incentives

  • Leave encashment and arrears

  • Employer contributions or reimbursements

If your payroll data isn’t consolidated properly, you may miss certain items or overstate income.

Pandahrms keeps a detailed record of every payroll run, with real-time updates and secure data storage — helping HR teams generate complete, audit-ready reports instantly.

3. Check Statutory Deductions and PCB Calculations

LHDN submissions require accurate statutory calculations. Make sure all monthly deductions are correctly recorded, including:

  • PCB (Potongan Cukai Bulanan)

  • EPF

  • SOCSO

  • EIS

  • HRD levy (if applicable)

If deductions were adjusted or missed mid-year, correct them now before generating the EA Form.
With Pandahrms, statutory rates are auto-updated in line with Malaysian law — ensuring compliance without manual recalculations.

4. Confirm Bonuses and Year-End Payments

Bonuses are often processed in December or January, but they still count toward the EA Form if paid within the assessment year.
Coordinate with your finance team to confirm:

  • Bonus payment dates

  • Amounts approved

  • Any tax implications or one-off deductions

Pandahrms automatically includes bonuses and variable pay in the EA Form once payroll is finalized, so nothing is overlooked.

5. Reconcile Employee Movements

Employees who joined mid-year, resigned, or transferred must have accurate pro-rated records for earnings, leave encashment, and PCB contributions.
Manual tracking can be time-consuming — but Pandahrms handles this automatically through employee status updates, ensuring a seamless year-end reconciliation.

6. Run an Internal Data Audit Before February

A pre-submission audit helps HR teams catch potential red flags early:

  • Missing PCB numbers

  • Inconsistent salary totals

  • Duplicate employee profiles

  • Incorrect category coding (local vs. foreign employees)

Pandahrms’ reporting tools allow you to generate audit summaries with just a few clicks, flagging data inconsistencies before submission — saving hours of manual checking.

7. Generate EA Forms with One Click

Once all data is verified, generating the EA Form should be simple and stress-free.
Pandahrms enables you to:

  • Instantly generate EA Forms from verified payroll records

  • Export in LHDN-compliant formats

  • Distribute digital copies to employees securely

No more waiting until February — prepare early and finalize with confidence.

8. Submit to LHDN and Distribute to Employees

After reviewing the final forms:

  • Submit to LHDN before the deadline (end of February 2026)

  • Provide employees with their EA Forms for personal tax submission (usually before 28 February)

Keeping this process digital through Pandahrms saves time, reduces printing costs, and ensures every employee receives their EA Form promptly.

Final Thoughts

Preparing EA Forms shouldn’t be a year-end panic.
By staying organized and using automation tools like Pandahrms, HR teams can ensure accuracy, compliance, and peace of mind — long before February arrives.

With all payroll data centralized and automatically updated, Pandahrms turns what used to be a stressful process into a seamless part of your HR routine.