{"meta":{"title":"Malaysia Payroll Report 2026 | SME Statutory & Net Pay Benchmarks","description":"Malaysia SME payroll report 2026: net pay RM1.5k–12k, PCB scenarios, employer outlay, EPF/SOCSO/EIS rates, OT+payroll benchmarks, and compliance deadlines. Citable reference with free calculators.","datePublished":"2026-06-30","dateModified":"2026-07-28","url":"https://www.havahr.com/malaysia-payroll-report-2026","citation":"Source: HavaHR Malaysia Payroll & HR Benchmark Report 2026 — https://www.havahr.com/malaysia-payroll-report-2026","license":"https://creativecommons.org/licenses/by/4.0/","dataQualityNotes":{"LIVE_DATA":"Computed with HavaHR statutory engine (KWSP Third Schedule, PERKESO tables, PCB estimator)","SOURCED":"Official agency rules cited on the report page"}},"keyFindings":[{"stat":"Employer statutory adds ~14.9% on top of RM5,000 gross","detail":"EPF employer + SOCSO employer + EIS employer ≈ RM746.55/month (Malaysian employee under 60, 2026 tables).","quality":"LIVE DATA"},{"stat":"Take-home on RM5,000 gross is ~RM4268 (85.4%) before overtime","detail":"Single resident, no children, estimated PCB — verify with LHDN reliefs for your workforce.","quality":"LIVE DATA"},{"stat":"SOCSO and EIS contributions cap at RM6,000 monthly wages","detail":"PERKESO wage ceiling from 1 October 2024; wages above RM6,000 use table amounts at the ceiling.","quality":"SOURCED"},{"stat":"Maximum overtime under EA 1955: 104 hours per month","detail":"Total working hours including OT should not exceed 12 hours per day for covered employees without approval.","quality":"SOURCED"},{"stat":"Normal-day OT premium is 1.5× the ordinary hourly rate","detail":"Hourly rate derived as monthly salary ÷ 26 ÷ normal daily hours (common Malaysian payroll practice).","quality":"SOURCED"},{"stat":"EPF, SOCSO, and EIS remittance due by the 15th of the following month","detail":"Late payment triggers penalties (e.g. EPF dividend loss, PERKESO interest).","quality":"SOURCED"},{"stat":"PCB at RM5,000 drops from RM110 (single) to RM70 (married, 2 children)","detail":"Illustrates how tax reliefs change take-home — always verify individual employee PCB with LHDN assumptions.","quality":"LIVE DATA"},{"stat":"20 hours normal-day OT on RM5,000 base adds ~RM721 gross → net ~RM4823","detail":"Employer total outlay (gross + statutory) ≈ RM6529/month including OT in wages.","quality":"LIVE DATA"}],"pressQuotes":[{"quote":"Malaysian SMEs paying RM5,000 gross see ~85.4% take-home before overtime (single, no children, 2026 tables).","context":"Net pay benchmark — link to report net pay table"},{"quote":"Employer statutory contributions add ~14.9% on top of RM5,000 gross salary in Malaysia.","context":"Employer cost — link to employer outlay section"},{"quote":"20 hours of normal-day overtime on a RM5,000 salary adds approximately RM721 to monthly gross pay under EA 1955.","context":"OT benchmark — link to OT calculator"},{"quote":"SOCSO and EIS contributions in Malaysia cap at a RM6,000 monthly wage ceiling (PERKESO, from 1 Oct 2024).","context":"Statutory ceiling — sourced from PERKESO"}],"netPayTable":[{"gross":1500,"epfEmployee":165,"epfEmployer":195,"socsoEmployee":7.25,"socsoEmployer":25.35,"eisEmployee":2.9,"eisEmployer":2.9,"pcb":0,"netPay":1314,"employerStatutory":223.25,"employerCostPct":14.9,"takeHomePct":87.6},{"gross":2000,"epfEmployee":220,"epfEmployer":260,"socsoEmployee":9.75,"socsoEmployer":34.15,"eisEmployee":3.9,"eisEmployer":3.9,"pcb":0,"netPay":1751.7,"employerStatutory":298.04999999999995,"employerCostPct":14.9,"takeHomePct":87.6},{"gross":2500,"epfEmployee":275,"epfEmployer":325,"socsoEmployee":12.25,"socsoEmployer":42.85,"eisEmployee":4.9,"eisEmployer":4.9,"pcb":0,"netPay":2189.5,"employerStatutory":372.75,"employerCostPct":14.9,"takeHomePct":87.6},{"gross":3000,"epfEmployee":330,"epfEmployer":390,"socsoEmployee":14.75,"socsoEmployer":51.65,"eisEmployee":5.9,"eisEmployer":5.9,"pcb":0,"netPay":2627.2,"employerStatutory":447.54999999999995,"employerCostPct":14.9,"takeHomePct":87.6},{"gross":4000,"epfEmployee":440,"epfEmployer":520,"socsoEmployee":19.75,"socsoEmployer":69.15,"eisEmployee":7.9,"eisEmployer":7.9,"pcb":16.666666666666668,"netPay":3486.03,"employerStatutory":597.05,"employerCostPct":14.9,"takeHomePct":87.2},{"gross":5000,"epfEmployee":550,"epfEmployer":650,"socsoEmployee":24.75,"socsoEmployer":86.65,"eisEmployee":9.9,"eisEmployer":9.9,"pcb":110,"netPay":4268.2,"employerStatutory":746.55,"employerCostPct":14.9,"takeHomePct":85.4},{"gross":6000,"epfEmployee":660,"epfEmployer":720,"socsoEmployee":29.75,"socsoEmployer":104.15,"eisEmployee":11.9,"eisEmployer":11.9,"pcb":207.5,"netPay":5046.2,"employerStatutory":836.05,"employerCostPct":13.9,"takeHomePct":84.1},{"gross":7000,"epfEmployee":770,"epfEmployer":840,"socsoEmployee":29.75,"socsoEmployer":104.15,"eisEmployee":11.9,"eisEmployer":11.9,"pcb":324.1666666666667,"netPay":5819.53,"employerStatutory":956.05,"employerCostPct":13.7,"takeHomePct":83.1},{"gross":8000,"epfEmployee":880,"epfEmployer":960,"socsoEmployee":29.75,"socsoEmployer":104.15,"eisEmployee":11.9,"eisEmployer":11.9,"pcb":514.1666666666666,"netPay":6519.53,"employerStatutory":1076.0500000000002,"employerCostPct":13.5,"takeHomePct":81.5},{"gross":10000,"epfEmployee":1100,"epfEmployer":1200,"socsoEmployee":29.75,"socsoEmployer":104.15,"eisEmployee":11.9,"eisEmployer":11.9,"pcb":929.1666666666666,"netPay":7884.53,"employerStatutory":1316.0500000000002,"employerCostPct":13.2,"takeHomePct":78.8},{"gross":12000,"epfEmployee":1320,"epfEmployer":1440,"socsoEmployee":29.75,"socsoEmployer":104.15,"eisEmployee":11.9,"eisEmployer":11.9,"pcb":1429.1666666666667,"netPay":9164.53,"employerStatutory":1556.0500000000002,"employerCostPct":13,"takeHomePct":76.4}],"scenarioComparisonAt5000":[{"profileLabel":"Single, no children","gross":5000,"pcb":110,"netPay":4268.2,"takeHomePct":85.4,"employerOutlay":5746.55},{"profileLabel":"Married, spouse working","gross":5000,"pcb":110,"netPay":4268.2,"takeHomePct":85.4,"employerOutlay":5746.55},{"profileLabel":"Married, spouse not working","gross":5000,"pcb":90,"netPay":4288.2,"takeHomePct":85.8,"employerOutlay":5746.55},{"profileLabel":"Married, 2 children","gross":5000,"pcb":70,"netPay":4308.2,"takeHomePct":86.2,"employerOutlay":5746.55},{"profileLabel":"Non-Malaysian (member from Aug 1998)","gross":5000,"pcb":124,"netPay":4714.1,"takeHomePct":94.3,"employerOutlay":5186.65}],"employerOutlay":[{"gross":1500,"epfEmployee":165,"epfEmployer":195,"socsoEmployee":7.25,"socsoEmployer":25.35,"eisEmployee":2.9,"eisEmployer":2.9,"pcb":0,"netPay":1314,"employerStatutory":223.25,"employerCostPct":14.9,"takeHomePct":87.6,"totalEmployerOutlay":1723.25},{"gross":2000,"epfEmployee":220,"epfEmployer":260,"socsoEmployee":9.75,"socsoEmployer":34.15,"eisEmployee":3.9,"eisEmployer":3.9,"pcb":0,"netPay":1751.7,"employerStatutory":298.04999999999995,"employerCostPct":14.9,"takeHomePct":87.6,"totalEmployerOutlay":2298.05},{"gross":2500,"epfEmployee":275,"epfEmployer":325,"socsoEmployee":12.25,"socsoEmployer":42.85,"eisEmployee":4.9,"eisEmployer":4.9,"pcb":0,"netPay":2189.5,"employerStatutory":372.75,"employerCostPct":14.9,"takeHomePct":87.6,"totalEmployerOutlay":2872.75},{"gross":3000,"epfEmployee":330,"epfEmployer":390,"socsoEmployee":14.75,"socsoEmployer":51.65,"eisEmployee":5.9,"eisEmployer":5.9,"pcb":0,"netPay":2627.2,"employerStatutory":447.54999999999995,"employerCostPct":14.9,"takeHomePct":87.6,"totalEmployerOutlay":3447.55},{"gross":4000,"epfEmployee":440,"epfEmployer":520,"socsoEmployee":19.75,"socsoEmployer":69.15,"eisEmployee":7.9,"eisEmployer":7.9,"pcb":16.666666666666668,"netPay":3486.03,"employerStatutory":597.05,"employerCostPct":14.9,"takeHomePct":87.2,"totalEmployerOutlay":4597.05},{"gross":5000,"epfEmployee":550,"epfEmployer":650,"socsoEmployee":24.75,"socsoEmployer":86.65,"eisEmployee":9.9,"eisEmployer":9.9,"pcb":110,"netPay":4268.2,"employerStatutory":746.55,"employerCostPct":14.9,"takeHomePct":85.4,"totalEmployerOutlay":5746.55},{"gross":6000,"epfEmployee":660,"epfEmployer":720,"socsoEmployee":29.75,"socsoEmployer":104.15,"eisEmployee":11.9,"eisEmployer":11.9,"pcb":207.5,"netPay":5046.2,"employerStatutory":836.05,"employerCostPct":13.9,"takeHomePct":84.1,"totalEmployerOutlay":6836.05},{"gross":7000,"epfEmployee":770,"epfEmployer":840,"socsoEmployee":29.75,"socsoEmployer":104.15,"eisEmployee":11.9,"eisEmployer":11.9,"pcb":324.1666666666667,"netPay":5819.53,"employerStatutory":956.05,"employerCostPct":13.7,"takeHomePct":83.1,"totalEmployerOutlay":7956.05},{"gross":8000,"epfEmployee":880,"epfEmployer":960,"socsoEmployee":29.75,"socsoEmployer":104.15,"eisEmployee":11.9,"eisEmployer":11.9,"pcb":514.1666666666666,"netPay":6519.53,"employerStatutory":1076.0500000000002,"employerCostPct":13.5,"takeHomePct":81.5,"totalEmployerOutlay":9076.05},{"gross":10000,"epfEmployee":1100,"epfEmployer":1200,"socsoEmployee":29.75,"socsoEmployer":104.15,"eisEmployee":11.9,"eisEmployer":11.9,"pcb":929.1666666666666,"netPay":7884.53,"employerStatutory":1316.0500000000002,"employerCostPct":13.2,"takeHomePct":78.8,"totalEmployerOutlay":11316.05},{"gross":12000,"epfEmployee":1320,"epfEmployer":1440,"socsoEmployee":29.75,"socsoEmployer":104.15,"eisEmployee":11.9,"eisEmployer":11.9,"pcb":1429.1666666666667,"netPay":9164.53,"employerStatutory":1556.0500000000002,"employerCostPct":13,"takeHomePct":76.4,"totalEmployerOutlay":13556.05}],"otBenchmarks":[{"scenario":"RM3,000 salary, 8 hr day, 2 hrs normal-day OT","hourlyBase":"RM14.42","multiplier":"1.5×","otPayPerHour":"RM21.63"},{"scenario":"RM5,000 salary, 8 hr day, 2 hrs normal-day OT","hourlyBase":"RM24.04","multiplier":"1.5×","otPayPerHour":"RM36.06"},{"scenario":"RM3,000 salary, rest day (first 8 hrs)","hourlyBase":"RM14.42","multiplier":"2.0×","otPayPerHour":"RM28.85"},{"scenario":"RM3,000 salary, public holiday hours","hourlyBase":"RM14.42","multiplier":"3.0×","otPayPerHour":"RM43.27"},{"scenario":"RM5,000 salary, 20 hrs normal-day OT (monthly)","hourlyBase":"RM24.04","multiplier":"1.5×","otPayPerHour":"RM36.06"}],"otPayrollScenarios":[{"label":"RM3,000 base + 10h normal-day OT","baseGross":3000,"otHours":10,"otPay":216.35,"totalGross":3216.35,"netPay":2814.25,"employerOutlay":3698.7},{"label":"RM3,000 base + 20h normal-day OT","baseGross":3000,"otHours":20,"otPay":432.69,"totalGross":3432.69,"netPay":3003.69,"employerOutlay":3947.94},{"label":"RM3,000 base + 40h normal-day OT","baseGross":3000,"otHours":40,"otPay":865.38,"totalGross":3865.38,"netPay":3369.95,"employerOutlay":4445.43},{"label":"RM5,000 base + 10h normal-day OT","baseGross":5000,"otHours":10,"otPay":360.58,"totalGross":5360.58,"netPay":4551.82,"employerOutlay":6112.93},{"label":"RM5,000 base + 20h normal-day OT","baseGross":5000,"otHours":20,"otPay":721.15,"totalGross":5721.15,"netPay":4822.92,"employerOutlay":6529.299999999999},{"label":"RM5,000 base + 40h normal-day OT","baseGross":5000,"otHours":40,"otPay":1442.31,"totalGross":6442.31,"netPay":5384.86,"employerOutlay":7338.360000000001}],"statutoryRates":[{"scheme":"EPF (Malaysian, under 60)","employee":"11%","employer":"12–13% (Third Schedule)","ceiling":"No wage ceiling","notes":"13% employer tier often applies at wages ≤ RM5,000"},{"scheme":"EPF (Malaysian, 60+)","employee":"0%","employer":"4%","ceiling":"No wage ceiling","notes":"Third Schedule Part E"},{"scheme":"EPF (Non-Malaysian from Aug 1998)","employee":"2%","employer":"2%","ceiling":"No wage ceiling","notes":"Third Schedule Part F (Oct 2025 contribution month)"},{"scheme":"SOCSO Category 1","employee":"Wage table","employer":"Wage table","ceiling":"RM6,000/month","notes":"Employment Injury + Invalidity; under 60"},{"scheme":"EIS","employee":"Wage table (~0.2%)","employer":"Wage table (~0.2%)","ceiling":"RM6,000/month","notes":"Eligible employees aged 18–59"},{"scheme":"PCB (MTD)","employee":"LHDN schedule","employer":"N/A","ceiling":"N/A","notes":"Depends on reliefs, residency, and family status"}],"complianceDeadlines":[{"item":"EPF (KWSP) remittance","deadline":"15th of following month","penalty":"Dividend loss + other KWSP sanctions for late payment"},{"item":"SOCSO & EIS (PERKESO)","deadline":"15th of following month","penalty":"Late payment interest under PERKESO rules"},{"item":"PCB (MTD) to LHDN","deadline":"Employer schedule per LHDN (typically monthly)","penalty":"Penalties for late or incorrect MTD remittance"},{"item":"Form E / EA (year-end)","deadline":"Per LHDN & EA form timelines","penalty":"Employer compliance risk if EA not issued accurately"}],"scenarioProfiles":[{"id":"single","label":"Single, no children","description":"Malaysian citizen under 60, tax resident, no dependants."},{"id":"married-spouse-working","label":"Married, spouse working","description":"Married with working spouse — PCB reliefs differ from non-working spouse."},{"id":"married-spouse-not-working","label":"Married, spouse not working","description":"Often lower PCB when spouse has no chargeable income (verify LHDN rules)."},{"id":"married-two-children","label":"Married, 2 children","description":"Illustrates child relief impact on estimated PCB at RM5,000 gross."},{"id":"non-malaysian-1998","label":"Non-Malaysian (member from Aug 1998)","description":"Third Schedule Part F — 2% employee + 2% employer EPF (Oct 2025+)."}]}