Malaysian statutory payroll guides
Plain-English explanations of the rules behind every line on a Malaysian payslip — the rates, the thresholds, the rounding, and the edge cases that make hand calculations disagree with the authorities.
Figures verified June 2026 against KWSP, PERKESO, LHDN and HRD Corp guidance. General information, not tax or legal advice.
EPF contribution rates in Malaysia (2026)
The employee and employer rates, the RM5,000 threshold, the age-60 rules, the non-citizen mandate, and why the Third Schedule figure is rarely a flat percentage of the wage.
Read guideSOCSO contribution table in Malaysia (2026)
The two contribution categories, the RM6,000 ceiling, how the gazetted bands behave at the boundaries, and where SKBBK fits from June 2026.
Read guideEIS (SIP) contribution rates in Malaysia (2026)
The 0.2% employee and employer rates, the RM6,000 ceiling, and the coverage rules that exclude foreign workers and members aged 60 and over.
Read guideHow PCB (MTD) is calculated in Malaysia
The computerised calculation method end to end, the reliefs that are applied for you, and why a bonus is taxed differently from normal monthly pay.
Read guideHRD Corp levy (HRDF) in Malaysia
Who has to register, the two levy rates, which pay items form the levy base, and how the monthly amount is rounded.
Read guideForm EA and Malaysian payroll year end
The three year-end documents, what each one is for, and the employee data you need clean before any of them can be filed.
Read guideLooking for the software?
These rules are what payroll software exists to apply. See what to look for in Malaysian payroll software.
Stop maintaining the tables yourself
Payroll keeps every rate current and applies it on each monthly run.