Last updated: February 2026
SME Payroll Compliance Checklist: Don't Get Caught Off Guard
The Essential Guide to Keeping Your Malaysian Business Legal
Reduce compliance risk
Compliance is not optional
Direct answer
To ensure payroll compliance in Malaysia, SMEs must: 1) Register as an employer with KWSP, PERKESO, and LHDN. 2) Deduct and remit EPF, SOCSO, EIS, and PCB by the 15th of the following month. 3) Issue payslips to all employees. 4) Issue Form EA by Feb 28th annually. 5) Submit Form E by March 31st annually. 6) Adhere to minimum wage and overtime rules.
A complete checklist for business owners to navigate the complexities of Malaysian payroll compliance. Covers registration, monthly tasks, and annual filings.
Key facts
High-signal points for buyers comparing options.
Register By
7 Days after hiring
Form EA Due
28 Feb
Form E Due
31 Mar
Record Retention
7 Years
Min Wage
RM1,700 (Feb 2025)
Avoid expensive fines and compound penalties
Build trust with your employees
Smooth due diligence for future fundraising/exit
What HavaHR brings together
Payroll, people operations, statutory calculations and HR documents in one workflow built for Malaysian SMEs.
Checklist: New Hire Registration
Checklist: Monthly Payroll Process
Checklist: Resignation / Termination
Checklist: Year-End Tax Processing
Checklist: HRD Corp Levy
Compare the important differences quickly
| Requirement | Deadline | Agency |
|---|---|---|
| EPF Contribution | 15th of next month | KWSP |
| SOCSO/EIS Contribution | 15th of next month | PERKESO |
| PCB Payment | 15th of next month | LHDN |
| Form EA to Employees | 28 Feb | Internal |
| Form E Submission | 31 Mar | LHDN |
Recommended Tool: HavaHR
HR Automation for Malaysian SMEs