EPF / SOCSO / EIS Calculator Malaysia
Malaysian statutory contributions: EPF (KWSP) is 11% employee + 12-13% employer. SOCSO (PERKESO) uses wage tables (max RM5,000 insurable). EIS is 0.2% each from employee and employer. For a RM5,000 salary, total employee deductions are approximately RM610 (EPF RM550 + SOCSO RM19.75 + EIS RM10 + PCB ~RM30).
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Malaysia Statutory Contribution Rates 2025
| Contribution | Employee Rate | Employer Rate | Notes |
|---|---|---|---|
| EPF (≤RM5,000) | 11% | 13% | Standard rate |
| EPF (>RM5,000) | 11% or 9% | 12% | 9% optional |
| EPF (Age 60+) | 0-5.5% | 4% | Voluntary |
| SOCSO Cat 1 | Table-based | Table-based | Under 60 |
| SOCSO Cat 2 | Table-based | Table-based | 60 and above |
| EIS | 0.2% | 0.2% | Max RM5,000 wage |
Source: KWSP (EPF Act 1991), PERKESO (SOCSO Act 1969), EIS Act 2017
Statutory Contributions Key Facts
EPF Act 1991
SOCSO Act 1969
EIS Act 2017
15th of following month
Up to RM4,000/year
RM5,000/month
RM5,000/month
18-60 years old
10% (EPF)
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Frequently Asked Questions
What is the EPF contribution rate in Malaysia 2025?
EPF (KWSP) contribution rates in Malaysia: Employee contributes 11% (or optional 9% for salary >RM5,000). Employer contributes 13% for salary ≤RM5,000, or 12% for salary >RM5,000. Employees aged 60+ have reduced rates.
How is SOCSO calculated in Malaysia?
SOCSO (PERKESO) is calculated using official wage tables, not a fixed percentage. For First Category (Employment Injury + Invalidity), rates range from RM0.10 to RM86.65 based on wage bands. Maximum insurable wage is RM5,000/month.
What is EIS contribution rate in Malaysia?
EIS (Employment Insurance System) contribution is 0.2% from employee and 0.2% from employer, totaling 0.4%. Maximum insurable wage is RM5,000/month. EIS applies to employees aged 18-60.
What is the EPF contribution for employees above 60?
For employees aged 60 and above: Employee contribution is 0% (voluntary up to 5.5%). Employer contribution is 4% for salary ≤RM5,000, or 4% for salary >RM5,000. SOCSO moves to Second Category (Employment Injury only).
Is EPF mandatory for all employees in Malaysia?
EPF is mandatory for Malaysian citizens and permanent residents employed in the private sector. Foreign workers are exempt but can contribute voluntarily. Domestic servants and self-employed have different rules.
What is the maximum EPF contribution in Malaysia?
There is no maximum wage ceiling for EPF contributions. The percentage applies to the full wages. However, for tax relief purposes, employee EPF contributions are capped at RM4,000 per year.