Two employers in one year

I changed jobs in July. How do I file with two EA forms?

The situation

You declare employment income from all employers in one return. Each employer gives you an EA form.

The law

  • Sec 77, Income Tax Act 1967: Individuals furnish a return each year: Form BE by 30 April, Form B by 30 June
  • Sec 107, Income Tax Act 1967 and Income Tax (Deduction from Remuneration) Rules 1994: Employer deducts monthly tax (PCB / MTD) and pays it by the 15th of the next month

What it means for you

Add both EA incomes and both PCB amounts. If your new employer did not use your old income (TP3), PCB may be too low and you may owe a balance. Plan to pay it by the due date.

What to do

  1. Collect both EA forms.
  2. Add incomes and PCB.
  3. File one e-BE.
  4. Pay any balance.

We can do this for youIndividual tax return Form BE for employees: MYR 150

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