Changing jobs or losing employment during the year can make tax season confusing. Instead of one EA form and a straightforward filing process, you may now have multiple employers, different income periods, or compensation payments to report.
If your employment situation changed during 2025, you will still need to file your income tax return based on the total income earned between 1 January and 31 December 2025. The key difference is making sure all relevant documents and payments are correctly reflected in your return.
Here is what to know when filing your Year of Assessment 2025 (YA 2025) taxes if you switched jobs, were retrenched, or experienced unemployment during the year.
If You Changed Jobs In 2025
Switching employers during the year does not change the way income tax is calculated, but it does mean you will need to combine income information from multiple employers when filing your return.
All employment income earned throughout 2025 must be declared in a single income tax return form.
Collect EA Forms From Each Employer
Each employer is required to provide employees with an EA form by the end of February of the following year. For income earned in 2025, EA forms should be issued by 28 February 2026.
The EA form summarises the key information needed for tax filing, including total salary and allowances received, bonuses or commissions, EPF contributions, SOCSO contributions, and Monthly Tax Deduction (PCB).
If you changed jobs during the year, you should receive an EA form from every employer you worked for in 2025.
When completing your Form BE through the MyTax portal, you will need to combine the figures from all EA forms to calculate your total employment income.
What If You Did Not Receive Your EA Form?
In some situations, you may not receive your EA form from a previous employer before the tax filing deadline.
You can still file your taxes by reconstructing the necessary information using documents such as salary slips, EPF contribution statements, SOCSO contribution records, or bank statements showing salary payments.
These documents can help estimate your income and deductions for the year. However, it is still advisable to request the official EA form from your former employer because it provides the most accurate summary of your employment income.
If You Were Retrenched Or Unemployed During 2025
Losing a job during the year does not automatically remove your obligation to file taxes.
If you earned employment income earlier in the year, you are still required to declare that income when filing your return.
In many cases, individuals who had Monthly Tax Deduction (PCB) deducted from their salary may also be eligible for a tax refund once reliefs and deductions are applied.
Filing your tax return ensures the correct tax calculation is made based on the actual income earned during the year.
Reporting Compensation For Loss Of Employment
If you received compensation after losing your job, part of that payment may be taxable.
According to the Inland Revenue Board of Malaysia (LHDN), compensation for loss of employment includes payments such as retrenchment benefits, severance payments, compensation for breach of contract, and salary paid in lieu of notice.
However, certain exemptions apply.
If the termination of employment was due to ill health, the compensation received is fully exempt from income tax.
For other forms of termination, an exemption of RM10,000 is granted for each completed year of service with the same employer or group of companies. Any amount exceeding this exemption must be declared as taxable income.
When filing your return, only the taxable portion of the compensation should be included under employment income.
Documents To Keep If You Lost Your Job
If your employment ended during 2025, it is important to retain documents that support your income declarations.
These may include EA forms from your employer, termination or retrenchment letters, compensation payment statements, employment contracts, and salary slips.
These documents may be requested by LHDN if further verification is required.
Filing Your YA 2025 Taxes Through MyTax
Income tax returns for income earned between 1 January and 31 December 2025 must be submitted in 2026 through LHDN’s MyTax portal.
Most employees will file using Form BE, which is used for resident individuals with employment income but no business income.
The statutory deadlines for YA 2025 are:
Form BE (resident individuals without business income)
30 April 2026
Form B (resident individuals carrying on a business)
30 June 2026
LHDN typically grants administrative extensions for electronic submissions through e-Filing. Based on previous years, the extended deadlines are usually around mid-May (15 May) for Form BE and mid-July (15 July) for Form B, although taxpayers should always confirm the official dates announced by LHDN.
Filing Even If Your Income Dropped During The Year
If your income fell significantly after changing jobs or becoming unemployed, your final tax payable may end up lower than expected.
Reliefs such as EPF contributions, insurance premiums, lifestyle purchases, and medical expenses can reduce your chargeable income further.
In some cases, taxpayers who had PCB deducted earlier in the year may receive a refund after filing their return.
Submitting your tax return ensures that your final tax position reflects the income you actually earned during the year rather than the estimated deductions made during employment.
Need a more comprehensive guide to file your taxes, check out Malaysia Personal Income Tax Guide 2026 (YA 2025).
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