A summary of every monthly statutory contribution deducted from employee pay in Malaysia in 2026, with the employer's share. All contributions must be paid before the 15th of the following month.
EPF (KWSP)
| Employee category | Employee | Employer |
|---|---|---|
| Under 60, wages RM5,000 and below | 11% | 13% |
| Under 60, wages above RM5,000 | 11% | 12% |
| Aged 60 and above (citizens) | 0% | 4% |
| Foreign workers (from October 2025 wages) | 2% | 2% |
EPF uses the Third Schedule: wages up to RM20,000 fall into RM20 bands, contributions are calculated on the top of the band and rounded up to the next ringgit. Example: wages of RM3,800 give an employee contribution of RM418 and an employer contribution of RM494.
SOCSO (PERKESO)
| Category | Employee | Employer | Wage ceiling |
|---|---|---|---|
| Category 1, under 60 (Employment Injury + Invalidity) | ~0.5% | ~1.75% | RM6,000 |
| Category 2, 60 and above (Employment Injury only) | 0% | ~1.25% | RM6,000 |
The wage ceiling rose from RM5,000 to RM6,000 on 1 October 2024. Maximum contributions: employer RM104.15, employee RM29.75 (Category 1). Actual amounts come from the official contribution table (below), not an exact percentage.
EIS (SIP)
- 0.2% employee + 0.2% employer, wage ceiling RM6,000 (maximum RM11.90 each).
- For citizens and permanent residents aged 18 to 60.
- Not charged for foreign workers or employees aged 60 and above.
SKBBK: Lindung 24 Jam
- Accident cover outside working hours, starting 1 June 2026.
- Paid entirely by the employee: Phase 1 0.75% (June 2026 to May 2028), then 1.00% and 1.25%.
- No longer compulsory for local employees (voluntary participation). Still mandatory for foreign workers.
- Wage ceiling RM6,000 (maximum RM44.65 a month in Phase 1).
Read the full guide: Lindung 24 Jam (SKBBK) for employers.
HRD Corp levy
- 1% of monthly wages for employers with 10 or more Malaysian employees (mandatory).
- 0.5% for 5 to 9 employees (voluntary).
Worked examples
| Monthly wages | RM1,700 | RM3,000 | RM5,500 |
|---|---|---|---|
| EPF employee | RM187.00 | RM330.00 | RM605.00 |
| EPF employer | RM221.00 | RM390.00 | RM660.00 |
| SOCSO employee | RM8.25 | RM14.75 | RM27.25 |
| SOCSO employer | RM28.85 | RM51.65 | RM95.35 |
| EIS employee | RM3.30 | RM5.90 | RM10.90 |
| EIS employer | RM3.30 | RM5.90 | RM10.90 |
| SKBBK (employee) | RM12.35 | RM22.15 | RM40.85 |
Employee under 60, Malaysian citizen, participating in Lindung 24 Jam. PCB depends on reliefs and is not shown here.
Work out your own figures with the net salary calculator.
SOCSO, EIS and SKBBK contribution table by wage
The table below uses the official PERKESO contribution table (Categories 1 and 2) and the SKBBK Phase 1 table. EIS is calculated at 0.2% on the band midpoint. The table starts at RM1,000. For wages below RM1,000, refer to PERKESO's full table.
| Wages (RM) | SOCSO employer (Cat. 1) | SOCSO employee (Cat. 1) | SOCSO employer (Cat. 2) | EIS (each) | SKBBK (employee) |
|---|---|---|---|---|---|
| 900.01 – 1,000.00 | 16.65 | 4.75 | 11.90 | 1.90 | 7.15 |
| 1,000.01 – 1,100.00 | 18.35 | 5.25 | 13.10 | 2.10 | 7.85 |
| 1,100.01 – 1,200.00 | 20.15 | 5.75 | 14.40 | 2.30 | 8.65 |
| 1,200.01 – 1,300.00 | 21.85 | 6.25 | 15.60 | 2.50 | 9.35 |
| 1,300.01 – 1,400.00 | 23.65 | 6.75 | 16.90 | 2.70 | 10.15 |
| 1,400.01 – 1,500.00 | 25.35 | 7.25 | 18.10 | 2.90 | 10.85 |
| 1,500.01 – 1,600.00 | 27.15 | 7.75 | 19.40 | 3.10 | 11.65 |
| 1,600.01 – 1,700.00 | 28.85 | 8.25 | 20.60 | 3.30 | 12.35 |
| 1,700.01 – 1,800.00 | 30.65 | 8.75 | 21.90 | 3.50 | 13.15 |
| 1,800.01 – 1,900.00 | 32.35 | 9.25 | 23.10 | 3.70 | 13.85 |
| 1,900.01 – 2,000.00 | 34.15 | 9.75 | 24.40 | 3.90 | 14.65 |
| 2,000.01 – 2,100.00 | 35.85 | 10.25 | 25.60 | 4.10 | 15.35 |
| 2,100.01 – 2,200.00 | 37.65 | 10.75 | 26.90 | 4.30 | 16.15 |
| 2,200.01 – 2,300.00 | 39.35 | 11.25 | 28.10 | 4.50 | 16.85 |
| 2,300.01 – 2,400.00 | 41.15 | 11.75 | 29.40 | 4.70 | 17.65 |
| 2,400.01 – 2,500.00 | 42.85 | 12.25 | 30.60 | 4.90 | 18.35 |
| 2,500.01 – 2,600.00 | 44.65 | 12.75 | 31.90 | 5.10 | 19.15 |
| 2,600.01 – 2,700.00 | 46.35 | 13.25 | 33.10 | 5.30 | 19.85 |
| 2,700.01 – 2,800.00 | 48.15 | 13.75 | 34.40 | 5.50 | 20.65 |
| 2,800.01 – 2,900.00 | 49.85 | 14.25 | 35.60 | 5.70 | 21.35 |
| 2,900.01 – 3,000.00 | 51.65 | 14.75 | 36.90 | 5.90 | 22.15 |
| 3,000.01 – 3,100.00 | 53.35 | 15.25 | 38.10 | 6.10 | 22.85 |
| 3,100.01 – 3,200.00 | 55.15 | 15.75 | 39.40 | 6.30 | 23.65 |
| 3,200.01 – 3,300.00 | 56.85 | 16.25 | 40.60 | 6.50 | 24.35 |
| 3,300.01 – 3,400.00 | 58.65 | 16.75 | 41.90 | 6.70 | 25.15 |
| 3,400.01 – 3,500.00 | 60.35 | 17.25 | 43.10 | 6.90 | 25.85 |
| 3,500.01 – 3,600.00 | 62.15 | 17.75 | 44.40 | 7.10 | 26.65 |
| 3,600.01 – 3,700.00 | 63.85 | 18.25 | 45.60 | 7.30 | 27.35 |
| 3,700.01 – 3,800.00 | 65.65 | 18.75 | 46.90 | 7.50 | 28.15 |
| 3,800.01 – 3,900.00 | 67.35 | 19.25 | 48.10 | 7.70 | 28.85 |
| 3,900.01 – 4,000.00 | 69.15 | 19.75 | 49.40 | 7.90 | 29.65 |
| 4,000.01 – 4,100.00 | 70.85 | 20.25 | 50.60 | 8.10 | 30.35 |
| 4,100.01 – 4,200.00 | 72.65 | 20.75 | 51.90 | 8.30 | 31.15 |
| 4,200.01 – 4,300.00 | 74.35 | 21.25 | 53.10 | 8.50 | 31.85 |
| 4,300.01 – 4,400.00 | 76.15 | 21.75 | 54.40 | 8.70 | 32.65 |
| 4,400.01 – 4,500.00 | 77.85 | 22.25 | 55.60 | 8.90 | 33.35 |
| 4,500.01 – 4,600.00 | 79.65 | 22.75 | 56.90 | 9.10 | 34.15 |
| 4,600.01 – 4,700.00 | 81.35 | 23.25 | 58.10 | 9.30 | 34.85 |
| 4,700.01 – 4,800.00 | 83.15 | 23.75 | 59.40 | 9.50 | 35.65 |
| 4,800.01 – 4,900.00 | 84.85 | 24.25 | 60.60 | 9.70 | 36.35 |
| 4,900.01 – 5,000.00 | 86.65 | 24.75 | 61.90 | 9.90 | 37.15 |
| 5,000.01 – 5,100.00 | 88.35 | 25.25 | 63.10 | 10.10 | 37.85 |
| 5,100.01 – 5,200.00 | 90.15 | 25.75 | 64.40 | 10.30 | 38.65 |
| 5,200.01 – 5,300.00 | 91.85 | 26.25 | 65.60 | 10.50 | 39.35 |
| 5,300.01 – 5,400.00 | 93.65 | 26.75 | 66.90 | 10.70 | 40.15 |
| 5,400.01 – 5,500.00 | 95.35 | 27.25 | 68.10 | 10.90 | 40.85 |
| 5,500.01 – 5,600.00 | 97.15 | 27.75 | 69.40 | 11.10 | 41.65 |
| 5,600.01 – 5,700.00 | 98.85 | 28.25 | 70.60 | 11.30 | 42.35 |
| 5,700.01 – 5,800.00 | 100.65 | 28.75 | 71.90 | 11.50 | 43.15 |
| 5,800.01 – 5,900.00 | 102.35 | 29.25 | 73.10 | 11.70 | 43.85 |
| 5,900.01 – 6,000.00 | 104.15 | 29.75 | 74.40 | 11.90 | 44.65 |
| Above 6,000.00 | 104.15 | 29.75 | 74.40 | 11.90 | 44.65 |
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Frequently asked questions
What is the employer EPF contribution for a RM5,000 salary? 13%, which is RM650. For wages above RM5,000 the employer rate is 12%.
Is SOCSO calculated on wages above RM6,000? No. Wages above RM6,000 use the maximum contribution: RM104.15 employer and RM29.75 employee.
Do foreign workers contribute to EPF? Yes, from October 2025 wages: 2% employee and 2% employer.