Good things happen in this month
- Chinese New Year ( 17 Feb 2026 )
- First Ramadhan (19 Feb 2026 )
- Sumbangan Asas Rahmah (SARA) (9 Feb 2026)
- Toll Discounts for Chinese New Year ( 14-15 Feb 2026)
February submission deadlines are as follows:
15 February 2026 – Monthly salary for January, PCB, SOCSO, EIS, HRDF, and CP204 payment.
28 February 2026 – Audit report (year ended July 2025), CP204 submission, Form C (year ended June 2025), and Form EA.
Form EA is required to be furnished to employees for their individual tax filing purposes by end of this month.
- Failure to prepare and render Form EA to employees on or before 28 February 2026 is an offence under paragraph 120(1)(b) of Income Tax Act 1967.
- Fine RM200 to RM20,000 or Imprisonment for a term not exceeding 6 months or Both
Sample form of Form E / EA form / EC form
What you need to know
- PCB - Monthly income tax deducted by the employer and paid to LHDN, so you don’t have to pay a lump sum at year-end.
- SOCSO - protection if you get injured, sick, disabled, or die from work.
- EIS - financial aid and training if you lose your job through no fault of your own.
- HRDC / HRDF - Employee training fund. Employers contribute for courses/skills.
- EPF / KWSP - Retirement savings for employees. Contributions from employer & employee.
- CP204 - Company tax estimate form. Pay in small installments throughout the year.
- Form C - Annual company tax return to report actual profit/loss.
- Form EA - Employee annual income statement for LHDN
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