Employer year-end: Form E, EA forms and HRD Corp levy

We issue every EA form, file Form E on time, and check whether you must register and pay the HRD Corp levy.

MYR 500Yearly

For: All employers (Form E and EA). HRD Corp levy for covered employers: mandatory at 1% for 10 or more Malaysian employees; 0.5% for 5 to 9 in covered sectors.

What we need from you

Full-year payroll records
EA and Form E
Benefits in kind and perquisites
EA disclosure
Staff headcount and citizenship
HRD Corp coverage test
Employer number (E number)
Form E filing
Leavers during the year
EA for leavers

What we discuss

Any company cars, housing or stock options?
Benefits in EA
Headcount of Malaysian employees
HRD Corp threshold
Directors on payroll?
Included in Form E
Dormant employer?
Form E may still be due

What we file

Prepare and issue EA forms
e-File Form E
Register with HRD Corp and pay levy, if covered
Example: 12 staff, total wages RM48,000: 1% levy = RM480

What you get

EA forms
Form E acknowledgement
HRD Corp coverage memo

The law

Sec 83, Income Tax Act 1967: Employer furnishes Form E by 31 March and gives each employee Form EA by end of February Source
Pembangunan Sumber Manusia Berhad Act 2001: Covered employers register with HRD Corp and pay the monthly human resources development levy Source

Questions people ask

Online payment in MYR is not open yet. Send us a message and an adviser for Malaysia confirms the scope and the fee before any work starts.