Malaysia EPF, SOCSO & EIS Calculator

Accurately calculate monthly statutory employer contributions and employee deductions for private-sector businesses in Malaysia. Features the official KWSP Third Schedule wage-band table, PERKESO RM6,000 wage ceiling, October 2025 non-citizen EPF rules, and June 2026 LINDUNG 24 Jam foreign-worker expansion.

SOCSO/EIS Ceiling:RM 6,000 / month
EPF Table:Third Schedule (Oct 2025 Table)
Foreign Worker SOCSO:LINDUNG 24 Jam (June 1, 2026)
Review Date: October 25, 2026

Employee & Salary Parameters

Quick Example Presets:
RM

Wages include basic salary, overtime, commissions, and paid leave. Travelling allowances, service charges, and retirement gratuities are generally excluded under the EPF Act.

Statutory Contribution Summary

Malaysia Statutory Payroll
Total Combined Monthly Statutory Remittance
RM869.15
Calculated on reported monthly wage of RM 3,250.00 across EPF (KWSP), SOCSO (PERKESO), and EIS (SIP).
Employer Share (Company Overhead)
RM 487.40
EPF (13%) + SOCSO (~1.75%) + EIS (0.2%)
Employee Share (Payroll Deduction)
RM 381.75
EPF (11%) + SOCSO (~0.5%) + EIS (0.2%)
Statutory Scheme BreakdownMonthly Amount
EPF / KWSP (Employees Provident Fund)
Malaysian Citizen & Permanent Resident (Below Age 60)
RM 783.00
Third Schedule Table
Employer (13%): RM 424.00
Employee (11%): RM 359.00
SOCSO / PERKESO (Social Security)
First Category: Employment Injury & Invalidity Scheme
RM 73.15
Employer (~1.75%): RM 56.90
Employee (~0.5%): RM 16.25
EIS / SIP (Employment Insurance)
Covered Employee (Ages 18–59)
RM 13.00
Employer (0.2%): RM 6.50
Employee (0.2%): RM 6.50
* Disclaimer: This calculator estimates statutory EPF, SOCSO, and EIS obligations only. It does not calculate Monthly Tax Deductions (PCB / MTD) or total net take-home salary.

Understanding Malaysian Statutory Payroll Contributions

Private-sector employers in Malaysia are required by federal legislation to remit statutory contributions across three separate statutory bodies: KWSP (Retirement), PERKESO (Social Security), and EIS (Job Loss Insurance).

EPF / KWSP (Third Schedule)

Governed by the Employees Provident Fund Act 1991. For citizens and PRs below age 60, contributions follow the statutory wage-band schedule: 13% employer (wages ≤ RM5,000) or 12% (> RM5,000) and 11% employee. Non-Malaysian employees participate under the mandatory October 2025 expansion at 2% employer and 2% employee.

SOCSO / PERKESO (RM6,000 Ceiling)

Effective October 1, 2024, the monthly wage ceiling increased to RM6,000. First Category covers workplace injury and invalidity (~1.75% employer, ~0.50% employee). Second Category covers injury only (~1.25% employer only) for senior employees aged 60+.

LINDUNG 24 Jam (June 1, 2026)

Effective June 1, 2026, social security for foreign workers expands beyond employment injury (1.25%) to include the 24-Hour Non-Employment Injury Scheme (Phase 1: 0.75% employer contribution), providing comprehensive 24-hour accident coverage.

EIS / SIP (Retrenchment Protection)

Governed by the Employment Insurance System Act 2017. Provides unemployment job-search allowances and training allowances for retrenched workers. 0.2% employer and 0.2% employee on wages up to RM6,000. Strictly excludes foreign workers.

Verified Official Legal Sources

Every contribution rate, wage-band lookup, and ceiling threshold in this calculator is maintained directly against official Malaysian statutory regulations.

KWSP Third Schedule (Oct 2025 Table)
Official Third Schedule statutory contribution tables for Malaysian citizens, permanent residents, and non-Malaysian employees.
Read KWSP Mandatory Rates
KWSP Non-Malaysian Expansion
Official guidance on the mandatory EPF coverage expansion for non-Malaysian citizen employees.
View Non-Citizen EPF Rules
PERKESO Rate of Contribution
Official PERKESO contribution rates and the RM6,000 monthly statutory wage ceiling effective October 1, 2024.
View PERKESO Rates
PERKESO Foreign Worker & EIS Guidance
Official circulars detailing the June 1, 2026 Non-Employment Injury Scheme (LINDUNG 24 Jam) and foreign-worker EIS exclusions.
Read Foreign Worker Coverage

Frequently Asked Questions

Common questions regarding EPF, SOCSO, and EIS statutory payroll compliance for employers in Malaysia.

Under the Third Schedule of the Employees Provident Fund Act 1991 (effective October 1, 2025 table), statutory contributions for monthly wages up to RM20,000 are determined using designated wage bands (e.g. increments of RM20). Employers must remit the exact ringgit amounts specified in the official schedule rather than raw decimal percentage multiplications. For example, for an employee earning RM3,250, the statutory table prescribes an employer contribution of RM424 and employee contribution of RM359 (total RM783), whereas flat percentages would produce RM422.50 and RM357.50.