Last updated: April 2026
EPF / SOCSO / EIS Calculator Malaysia
Malaysian statutory contributions use different rules by agency: EPF (KWSP) follows the Third Schedule, SOCSO and EIS use PERKESO wage tables with a RM6,000 ceiling from 1 October 2024, and PCB depends on tax residency and relief assumptions. Enter salary and employee details to see the monthly employee deduction, employer contribution, net salary, and employer cost.
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Applied where KWSP permits employee-rate selection; statutory rates override this for some employee types.
Malaysia Statutory Contribution Rates 2025-2026
| Contribution | Employee Rate | Employer Rate | Notes |
|---|---|---|---|
| EPF (≤RM5,000) | 11% | 13% | Standard rate |
| EPF (>RM5,000) | 11% | 12% | Voluntary excess allowed separately |
| EPF (Malaysian age 60+) | 0% | 4% | Third Schedule Part E |
| EPF (non-Malaysian from Aug 1998) | 2% | 2% | Effective Oct 2025 Third Schedule Part F |
| SOCSO Cat 1 | Table-based | Table-based | Under 60; max RM6,000 wage |
| SOCSO Cat 2 | RM0 | Table-based | 60 and above; max RM6,000 wage |
| EIS | Table-based | Table-based | Max RM6,000 wage |
Sources: KWSP EPF contribution rates and PERKESO SOCSO/EIS contribution rates
2025 vs 2026 Rate Comparison
EPF
2025: 11% employee, 12-13% employer
2026: No major published changes
SOCSO
2025: Wage-table based
2026: Continue table-based approach
EIS
2025: 0.2% employee + 0.2% employer
2026: No major published changes
Statutory Contributions Key Facts
EPF Act 1991
SOCSO Act 1969
EIS Act 2017
15th of following month
Up to RM4,000/year
RM6,000/month
RM6,000/month
18-60 years old
10% (EPF)
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Frequently Asked Questions
What is the EPF contribution rate in Malaysia 2026?
EPF (KWSP) contribution rates in Malaysia: Malaysian employees below 60 generally contribute 11%. Employers contribute 13% for monthly wages of RM5,000 or below, or 12% when wages exceed RM5,000. Employees aged 60+ and non-Malaysian employees have different Third Schedule 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 RM29.75 employee share based on wage bands. The wage ceiling is RM6,000/month from 1 October 2024.
What is EIS contribution rate in Malaysia?
EIS (Employment Insurance System) contribution is table-based and approximately 0.2% from employee plus 0.2% from employer. The wage ceiling is RM6,000/month from 1 October 2024. EIS applies to eligible employees aged 18-59.
What is the EPF contribution for employees above 60?
For Malaysian citizens aged 60 and above, the employee EPF share is 0% and employer share is 4%. Permanent residents and older pre-1998 non-Malaysian members generally use 5.5% employee plus 6-6.5% employer rates. 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. From the October 2025 contribution month, non-Malaysian citizen employees who became members from 1 August 1998 use the Third Schedule Part F rate of 2% employee and 2% employer. 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.