# Malaysia Payroll & HR Benchmark Report 2026

> Source: HavaHR Malaysia Payroll & HR Benchmark Report 2026 — https://www.havahr.com/malaysia-payroll-report-2026
> Last updated: 2026-07-28 · License: [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/)
> Human report: https://www.havahr.com/malaysia-payroll-report-2026
> JSON: https://www.havahr.com/api/reports/malaysia-payroll-2026
> PDF: https://www.havahr.com/api/reports/malaysia-payroll-2026?format=pdf

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.

## Key findings

- **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 ~RM4268 (85.4%) before overtime** — Single resident, no children, estimated PCB — verify with LHDN reliefs for your workforce. _(LIVE DATA)_
- **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). _(SOURCED)_
- **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 ~RM4823** — Employer total outlay (gross + statutory) ≈ RM6529/month including OT in wages. _(LIVE DATA)_

## Press-ready quotes

- "Malaysian SMEs paying RM5,000 gross see ~85.4% 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

## Net pay table (Malaysian employee, single, no children)

| Gross (MYR) | EPF emp | SOCSO emp | EIS emp | PCB est. | Net pay | Take-home % | Employer statutory |
| ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| 1500 | 165.00 | 7.25 | 2.90 | 0.00 | 1314.00 | 87.6 | 223.25 |
| 2000 | 220.00 | 9.75 | 3.90 | 0.00 | 1751.70 | 87.6 | 298.05 |
| 2500 | 275.00 | 12.25 | 4.90 | 0.00 | 2189.50 | 87.6 | 372.75 |
| 3000 | 330.00 | 14.75 | 5.90 | 0.00 | 2627.20 | 87.6 | 447.55 |
| 4000 | 440.00 | 19.75 | 7.90 | 16.67 | 3486.03 | 87.2 | 597.05 |
| 5000 | 550.00 | 24.75 | 9.90 | 110.00 | 4268.20 | 85.4 | 746.55 |
| 6000 | 660.00 | 29.75 | 11.90 | 207.50 | 5046.20 | 84.1 | 836.05 |
| 7000 | 770.00 | 29.75 | 11.90 | 324.17 | 5819.53 | 83.1 | 956.05 |
| 8000 | 880.00 | 29.75 | 11.90 | 514.17 | 6519.53 | 81.5 | 1076.05 |
| 10000 | 1100.00 | 29.75 | 11.90 | 929.17 | 7884.53 | 78.8 | 1316.05 |
| 12000 | 1320.00 | 29.75 | 11.90 | 1429.17 | 9164.53 | 76.4 | 1556.05 |

## PCB scenarios at RM5,000 gross

| Profile | PCB est. | Net pay | Take-home % | Employer outlay |
| --- | ---: | ---: | ---: | ---: |
| Single, no children | 110.00 | 4268.20 | 85.4 | 5746.55 |
| Married, spouse working | 110.00 | 4268.20 | 85.4 | 5746.55 |
| Married, spouse not working | 90.00 | 4288.20 | 85.8 | 5746.55 |
| Married, 2 children | 70.00 | 4308.20 | 86.2 | 5746.55 |
| Non-Malaysian (member from Aug 1998) | 124.00 | 4714.10 | 94.3 | 5186.65 |

## 2026 statutory rates (summary)

| Scheme | Employee | Employer | Ceiling | Notes |
| --- | --- | --- | --- | --- |
| EPF (Malaysian, under 60) | 11% | 12–13% (Third Schedule) | No wage ceiling | 13% employer tier often applies at wages ≤ RM5,000 |
| EPF (Malaysian, 60+) | 0% | 4% | No wage ceiling | Third Schedule Part E |
| EPF (Non-Malaysian from Aug 1998) | 2% | 2% | No wage ceiling | Third Schedule Part F (Oct 2025 contribution month) |
| SOCSO Category 1 | Wage table | Wage table | RM6,000/month | Employment Injury + Invalidity; under 60 |
| EIS | Wage table (~0.2%) | Wage table (~0.2%) | RM6,000/month | Eligible employees aged 18–59 |
| PCB (MTD) | LHDN schedule | N/A | N/A | Depends on reliefs, residency, and family status |

## Compliance deadlines

| Item | Deadline | Penalty signal |
| --- | --- | --- |
| EPF (KWSP) remittance | 15th of following month | Dividend loss + other KWSP sanctions for late payment |
| SOCSO & EIS (PERKESO) | 15th of following month | Late payment interest under PERKESO rules |
| PCB (MTD) to LHDN | Employer schedule per LHDN (typically monthly) | Penalties for late or incorrect MTD remittance |
| Form E / EA (year-end) | Per LHDN & EA form timelines | Employer compliance risk if EA not issued accurately |

## Overtime + payroll scenarios

| Scenario | Base gross | OT hours | OT pay | Total gross | Net pay | Employer outlay |
| --- | ---: | ---: | ---: | ---: | ---: | ---: |
| RM3,000 base + 10h normal-day OT | 3000 | 10 | 216.35 | 3216.35 | 2814.25 | 3698.70 |
| RM3,000 base + 20h normal-day OT | 3000 | 20 | 432.69 | 3432.69 | 3003.69 | 3947.94 |
| RM3,000 base + 40h normal-day OT | 3000 | 40 | 865.38 | 3865.38 | 3369.95 | 4445.43 |
| RM5,000 base + 10h normal-day OT | 5000 | 10 | 360.58 | 5360.58 | 4551.82 | 6112.93 |
| RM5,000 base + 20h normal-day OT | 5000 | 20 | 721.15 | 5721.15 | 4822.92 | 6529.30 |
| RM5,000 base + 40h normal-day OT | 5000 | 40 | 1442.31 | 6442.31 | 5384.86 | 7338.36 |

## How to cite

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

Confirm individual employee PCB and reliefs with LHDN assumptions before using figures in filings.