Tax filing can be a tedious and time-consuming process, let alone when you changed job in the middle of the year of assessment. If you are confused about what to do in this situation, we urge you to calm down. We have some pointers on tax filing if you changed your job during the year of assessment.
Where Should You Start?
Firstly, you need to do is to contact both employers and ask them about the EA form for the year of assessment. It is your responsibility to continuously request for the EA forms from both your employers.
The next thing you need to do is to gather these documents from both employers (salary slips, EPF statements and SOCSO contribution). You can download your EPF statement from EPF's website and gather information on your SOCSO contribution and gather information on your SOCSO contribution via your iPERKESO account.
Situation 1: If You Have Received Your EA Form From Both Employers
This part is pretty simple: You can proceed to file your taxes with e-filing as usual since it is the most convenient way to file your tax. LHDN states that you would need to combine the total amount of income, EPF contribution and SOCSO contribution from the EA forms of both the employers during your e-filing. You need to make sure that you fill in the present employer's number at your e-BE/ physical form.
Situation 2: If You Have only one EA Form From Your Employers.
Sometimes, one of the employers might have some problems in issuing the EA form or the forms are delayed by the courier service. Fret not, we got a way to help you. You can start by gathering all the salary slips of the company that could not provide the EA form and calculate the total income, EPF contribution and SOCSO contribution based on the length of time you have worked at the year of assessment.
For example, you worked in the previous company for six months in 2017 before you join your new company on July 1, 2017. Your previous company pays you about RM2,000 in gross salary, with RM 99 for EPF contribution and RM1 for SOCSO contribution. Based on the six-monthly pay slips, you combined the total income, EPF contribution, and SOCSO, which amounts to Income (RM12, 000), EPF contribution (RM594) and SOCSO contribution (RM6).
While you are at it, you need to pay attention to the last salary slip from your previous employer and/ or the first salary slips from your current employer. This is important as your last salary varies according to the date of your departure and vice versa.
(By the way, you can get the total EPF contribution for the year of assessment from the EPF statement. Not to forget the total SOCSO contribution from SOCSO.) After calculating the total income, EPF contribution and SOCSO, you need to combine them with the amount stated in the EA form you received from the other employer. After this, you can proceed with filing your tax as usual. (Don't forget to present the necessary documents and make sure you fill in your present employer's number on your e-BE form or physical BE form.)
Situation 3: If You Have No EA Forms At All
Obviously, no one wants to be in this situation. That said, there is a way to file your taxes without your EA form. You just have to be patient and meticulous when you do so. You can start by gathering all your salary slips from your both employers and calculate the total income, EPF contribution and SOCSO contribution based on the length of time you have worked at that same year.
You should also repeat the step of being attentive on the income on these two salary slips: the last salary slip you received from your previous employers and the first salary slip from your current employer. As stated before, the income on these two salary slips varies according to the date you changed your job. You can proceed to file your tax once you’ve calculated and combined the total income, EPF contributions and SOCSO contributions from both employers. As mentioned before, don't forget to make sure you fill in your present employer's number on your BE form (And perhaps remind your employer to provide the EA form for the next year of assessment.).
Of course, it will be highly unlikely that your employer will not provide the EA form since it is a punishable offence under the Income Tax Act. If you want an easy time to file your tax, then you should make sure you get the EA form ASAP (It is also your duty to do so). However, you are not completely helpless without the form as shown earlier. Since we have stated the ways you could file your tax, you have no excuse for missing the deadline. We also recommend that you contact LHDN for more information and tax-related advice.