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Malaysia SME payroll · 2026

Malaysia Payroll & HR Benchmark Report 2026

Statutory deduction benchmarks, net pay tables, overtime limits, and compliance deadlines — built for accountants, HR teams, and media who need citable Malaysian payroll facts.

Published: 2026-06-30 · Citable reference

Key findings

Quotable statistics for articles and employer guides. LIVE DATA = computed with HavaHR statutory tables; SOURCED = official agency rules cited below.

  • LIVE DATA

    Employer statutory adds ~14.9% on top of RM5,000 gross

    EPF employer + SOCSO employer + EIS employer ≈ RM746.55/month (Malaysian employee under 60, 2026 tables).

  • LIVE DATA

    Take-home on RM5,000 gross is ~RM4305 (86.1%) before overtime

    Single resident, no children, estimated PCB — verify with LHDN reliefs for your workforce.

  • SOURCED

    SOCSO and EIS contributions cap at RM6,000 monthly wages

    PERKESO wage ceiling from 1 October 2024; wages above RM6,000 use table amounts at the ceiling.

  • SOURCED

    Maximum overtime under EA 1955: 104 hours per month

    Total working hours including OT should not exceed 12 hours per day for covered employees without approval.

  • SOURCED

    Normal-day OT premium is 1.5× the ordinary hourly rate

    Hourly rate derived as monthly salary ÷ 26 ÷ normal daily hours (common Malaysian payroll practice).

  • SOURCED

    EPF, SOCSO, and EIS remittance due by the 15th of the following month

    Late payment triggers penalties (e.g. EPF dividend loss, PERKESO interest).

  • LIVE DATA

    PCB at RM5,000 drops from RM110 (single) to RM70 (married, 2 children)

    Illustrates how tax reliefs change take-home — always verify individual employee PCB with LHDN assumptions.

  • LIVE DATA

    20 hours normal-day OT on RM5,000 base adds ~RM721 gross → net ~RM4874

    Employer total outlay (gross + statutory) ≈ RM6520/month including OT in wages.

Press & citation quotes

Ready-made pull quotes for journalists, bloggers, and HR newsletters. Each copies with the HavaHR citation line attached.

  • “Malaysian SMEs paying RM5,000 gross see ~86.1% take-home before overtime (single, no children, 2026 tables).”

    Net pay benchmark — link to report net pay table

  • “Employer statutory contributions add ~14.9% on top of RM5,000 gross salary in Malaysia.”

    Employer cost — link to employer outlay section

  • “20 hours of normal-day overtime on a RM5,000 salary adds approximately RM721 to monthly gross pay under EA 1955.”

    OT benchmark — link to OT calculator

  • “SOCSO and EIS contributions in Malaysia cap at a RM6,000 monthly wage ceiling (PERKESO, from 1 Oct 2024).”

    Statutory ceiling — sourced from PERKESO

PCB scenarios at RM5,000 gross

Same gross salary, different family and residency profiles — shows how PCB reliefs change take-home pay and total employer outlay. Verify individual cases with the PCB calculator.

ProfileGrossPCB (est.)Net payTake-home %Employer outlay
Single, no childrenRM 5,000.00RM 110.00RM 4,305.3586.1%RM 5,746.55
Married, spouse workingRM 5,000.00RM 110.00RM 4,305.3586.1%RM 5,746.55
Married, spouse not workingRM 5,000.00RM 90.00RM 4,325.3586.5%RM 5,746.55
Married, 2 childrenRM 5,000.00RM 70.00RM 4,345.3586.9%RM 5,746.55
Non-Malaysian (member from Aug 1998)RM 5,000.00RM 124.00RM 4,751.2595%RM 5,186.65
  • Single, no children: Malaysian citizen under 60, tax resident, no dependants.
  • Married, spouse working: Married with working spouse — PCB reliefs differ from non-working spouse.
  • Married, spouse not working: Often lower PCB when spouse has no chargeable income (verify LHDN rules).
  • Married, 2 children: Illustrates child relief impact on estimated PCB at RM5,000 gross.
  • Non-Malaysian (member from Aug 1998): Third Schedule Part F — 2% employee + 2% employer EPF (Oct 2025+).
LIVE DATAAll profiles at RM5,000 gross, age 30, tax resident, June 2026 tables.

Net pay by salary band (2026)

Monthly estimates for a Malaysian citizen under 60, single, resident, no children. Use the Malaysia pay calculator hub or SOCSO / EPF calculator for employee-specific reliefs.

GrossEPF (EE)SOCSO (EE)EIS (EE)PCB (est.)Net payTake-home %
RM 1,500.00RM 165.00RM 7.25RM 2.90RM 0.00RM 1,324.8588.3%
RM 2,000.00RM 220.00RM 9.75RM 3.90RM 0.00RM 1,766.3588.3%
RM 2,500.00RM 275.00RM 12.25RM 4.90RM 0.00RM 2,207.8588.3%
RM 3,000.00RM 330.00RM 14.75RM 5.90RM 0.00RM 2,649.3588.3%
RM 4,000.00RM 440.00RM 19.75RM 7.90RM 16.67RM 3,515.6887.9%
RM 5,000.00RM 550.00RM 24.75RM 9.90RM 110.00RM 4,305.3586.1%
RM 6,000.00RM 660.00RM 29.75RM 11.90RM 207.50RM 5,090.8584.8%
RM 7,000.00RM 770.00RM 29.75RM 11.90RM 324.17RM 5,864.1883.8%
RM 8,000.00RM 880.00RM 29.75RM 11.90RM 514.17RM 6,564.1882.1%
RM 10,000.00RM 1,100.00RM 29.75RM 11.90RM 929.17RM 7,929.1879.3%
RM 12,000.00RM 1,320.00RM 29.75RM 11.90RM 1,429.17RM 9,209.1876.7%
LIVE DATAHavaHR Third Schedule + PERKESO tables, June 2026.

Total employer outlay (gross + statutory)

What it costs an employer to pay each salary band — gross wages plus EPF, SOCSO, and EIS employer shares. Excludes benefits, HR admin, and overtime. Compare with the salary employer cost calculator.

GrossER statutoryTotal outlayOutlay vs gross
RM 1,500.00RM 223.25RM 1,723.25114.9%
RM 2,000.00RM 298.05RM 2,298.05114.9%
RM 2,500.00RM 372.75RM 2,872.75114.9%
RM 3,000.00RM 447.55RM 3,447.55114.9%
RM 4,000.00RM 597.05RM 4,597.05114.9%
RM 5,000.00RM 746.55RM 5,746.55114.9%
RM 6,000.00RM 836.05RM 6,836.05113.9%
RM 7,000.00RM 956.05RM 7,956.05113.7%
RM 8,000.00RM 1,076.05RM 9,076.05113.5%
RM 10,000.00RM 1,316.05RM 11,316.05113.2%
RM 12,000.00RM 1,556.05RM 13,556.05113%

Employer statutory cost

Employer-side EPF, SOCSO, and EIS on the same salary bands (excludes HR overhead, benefits, and OT).

GrossEPF (ER)SOCSO (ER)EIS (ER)Total ER statutory% of gross
RM 2,000.00RM 260.00RM 34.15RM 3.90RM 298.0514.9%
RM 3,000.00RM 390.00RM 51.65RM 5.90RM 447.5514.9%
RM 5,000.00RM 650.00RM 86.65RM 9.90RM 746.5514.9%
RM 8,000.00RM 960.00RM 104.15RM 11.90RM 1,076.0513.5%
RM 10,000.00RM 1,200.00RM 104.15RM 11.90RM 1,316.0513.2%

2026 statutory rates reference

Quick reference for the schemes used in this report. Always confirm against KWSP, PERKESO, and LHDN publications for your pay attention date.

SchemeEmployeeEmployerCeilingNotes
EPF (Malaysian, under 60)11%12–13% (Third Schedule)No wage ceiling13% employer tier often applies at wages ≤ RM5,000
EPF (Malaysian, 60+)0%4%No wage ceilingThird Schedule Part E
EPF (Non-Malaysian from Aug 1998)2%2%No wage ceilingThird Schedule Part F (Oct 2025 contribution month)
SOCSO Category 1Wage tableWage tableRM6,000/monthEmployment Injury + Invalidity; under 60
EISWage table (~0.2%)Wage table (~0.2%)RM6,000/monthEligible employees aged 18–59
PCB (MTD)LHDN scheduleN/AN/ADepends on reliefs, residency, and family status
SOURCEDKWSP Third Schedule, PERKESO wage tables, LHDN PCB schedules.

Overtime benchmarks (EA 1955)

Illustrative OT rates using salary ÷ 26 ÷ 8. Full calculator: OT calculator Malaysia.

ScenarioHourly baseMultiplierOT pay / hr
RM3,000 salary, 8 hr day, 2 hrs normal-day OTRM14.421.5×RM21.63
RM5,000 salary, 8 hr day, 2 hrs normal-day OTRM24.041.5×RM36.06
RM3,000 salary, rest day (first 8 hrs)RM14.422.0×RM28.85
RM3,000 salary, public holiday hoursRM14.423.0×RM43.27
RM5,000 salary, 20 hrs normal-day OT (monthly)RM24.041.5×RM36.06
SOURCEDEmployment Act 1955 premium rates; verify contract and coverage.

Overtime + full payroll scenarios

Normal-day OT (1.5×) added to gross, then EPF, SOCSO, EIS, and PCB recalculated — how OT flows through statutory payroll for a single Malaysian employee under 60.

ScenarioOT payTotal grossNet payEmployer outlay
RM3,000 base + 10h normal-day OTRM 216.35RM 3,216.35RM 2,839.60RM 3,698.70
RM3,000 base + 20h normal-day OTRM 432.69RM 3,432.69RM 3,030.54RM 3,946.94
RM3,000 base + 40h normal-day OTRM 865.38RM 3,865.38RM 3,399.80RM 4,443.43
RM5,000 base + 10h normal-day OTRM 360.58RM 5,360.58RM 4,595.97RM 6,108.93
RM5,000 base + 20h normal-day OTRM 721.15RM 5,721.15RM 4,874.07RM 6,520.30
RM5,000 base + 40h normal-day OTRM 1,442.31RM 6,442.31RM 5,435.51RM 7,332.36
LIVE DATABase salaries RM3,000 and RM5,000; OT hours 10, 20, 40 per month.

Compliance deadlines & penalties

EPF (KWSP) remittance

Deadline: 15th of following month

Risk: Dividend loss + other KWSP sanctions for late payment

SOCSO & EIS (PERKESO)

Deadline: 15th of following month

Risk: Late payment interest under PERKESO rules

PCB (MTD) to LHDN

Deadline: Employer schedule per LHDN (typically monthly)

Risk: Penalties for late or incorrect MTD remittance

Form E / EA (year-end)

Deadline: Per LHDN & EA form timelines

Risk: Employer compliance risk if EA not issued accurately

Ringkasan Laporan Gaji Malaysia 2026

Rujukan citable untuk SME: anggaran gaji bersih, caruman KWSP/SOCSO/EIS/PCB, had kerja lebih masa di bawah Akta Kerja 1955, dan tarikh akhir remitan.

  • Gaji bersih RM5,000 ≈ RM4305 (86.1% take-home) — pekerja Malaysia bujang, tiada anak.
  • Berkahwin, 2 anak, RM5,000: PCB ≈ RM70, gaji bersih ≈ RM4345.
  • Caruman majikan atas RM5,000 ≈ 14.9% gaji kasar (EPF + SOCSO + EIS).
  • Siling gaji SOCSO/EIS: RM6,000/bulan (PERKESO).
  • Had OT: 104 jam/bulan di bawah EA 1955.
  • Remitan KWSP/PERKESO: sebelum 15hb bulan berikutnya.

Panduan slip gaji · Kalkulator gaji Malaysia

Methodology & sources

Net pay and employer tables are generated with HavaHR’s open statutory calculators (KWSP Third Schedule, PERKESO SOCSO/EIS wage tables, PCB estimator). Default net pay tables assume a Malaysian employee, age 30, single resident, no children, full-year residency. The scenario comparison section varies marital status, children, and nationality.

Overtime examples follow common Malaysian payroll practice (monthly salary ÷ 26 ÷ normal hours) and EA 1955 multipliers — not a substitute for legal advice.

Annual refresh: We update this report when KWSP, PERKESO, or LHDN publish material rate changes. The net pay tables always reflect the same statutory engine as our free calculators.

How to cite: Source: HavaHR Malaysia Payroll & HR Benchmark Report 2026 — https://www.havahr.com/malaysia-payroll-report-2026

Frequently asked questions

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