Bahasa Melayu
Halaman ini ada dalam Bahasa Melayu
Seluruh halaman — arahan, butang dan keputusan.
Tukar ke Bahasa MelayuCalculate Malaysia EPF (KWSP), SOCSO and EIS: employee + employer shares with the official band tables and RM6,000 ceiling. Free, in-browser.
EPF, SOCSO & EIS Calculator (Malaysia)
Calculate your Malaysian statutory contributions in one place: EPF (KWSP), SOCSO (PERKESO) and EIS — employee and employer shares, with the official 65-row SOCSO/EIS band table and the RM6,000 ceiling. Everything runs in your browser.
Your monthly pay, split
Per scheme (monthly)
| Employee | Employer | |
|---|---|---|
| EPF (KWSP) | — | — |
| SOCSO (PERKESO) | — | — |
| EIS (SIP) | — | — |
How to use this calculator
Enter your monthly wage (RM)
Type your monthly wage. EPF applies to the whole wage; SOCSO and EIS follow the official contribution schedules with the RM6,000 monthly wage ceiling.
Pick your age
Below 60: EPF 11% (employee) + 13%/12% (employer), SOCSO First Category. 60 and above: EPF 0% employee / 4% employer, SOCSO Second Category (employer-only), no EIS.
Pick your residency
Citizens and PRs use the full rates. Non-Malaysian-citizen employees: mandatory 2% + 2% (effective October 2025 wages).
Read the totals
Results show employee and employer shares for each scheme, your total payslip deduction, and the overall employer cost.
How EPF, SOCSO and EIS contributions work
Three statutory schemes come off a Malaysian payslip. EPF (KWSP) is the retirement fund: employees below 60 contribute 11% and employers 13% (wages RM5,000 and below) or 12% (above). From 60 to below 75, the employee share drops to zero and the employer pays 4%.
SOCSO (PERKESO) insures against employment injury and invalidity. Contributions follow an official wage-band table — not an exact percentage — capped at the RM6,000 monthly ceiling in force since October 2024. Below 60 you are in the First Category (both parties contribute); from 60 the Second Category applies, paid by the employer alone.
EIS, the Employment Insurance System, funds job-loss benefits at 0.2% + 0.2% on the same band table and ceiling. There are no new EIS contributions from age 60.
This calculator embeds the official 65-row PERKESO table (Act 4 + Act 800), so SOCSO and EIS figures match your payslip exactly. EPF amounts are estimated at the headline percentages with the Third Schedule's round-up convention; official Schedule amounts can differ by a few ringgit for wages up to RM20,000.
Two 2026 changes: non-citizen employees became mandatory EPF contributors (2% + 2%) from October 2025, and PERKESO's LINDUNG 24 Jam (SKBBK) went live on 1 June 2026 — an employee-borne 0.75% levy on wages up to RM6,000, mandatory for foreign workers and automatic for locals who did not opt out by 31 August 2026. Tick the SKBBK box to include it; the figure is an estimate at the flat rate, because the Act A1788 band table is not public.
SOCSO stopped at RM6,000 of wages in October 2024
EPF mandatory contributions for employees below 60 are 11% (employee) plus 13% (employer, wages RM5,000 and below) or 12% (above RM5,000).
For wages up to RM20,000 the official amounts follow the EPF Act's Third Schedule — schedule amounts round up, so percentage estimates can differ by a few ringgit.
Employees aged 60 to below 75 (citizens): 0% employee, 4% employer; contributions cease at age 75.
From October 2025 wages, non-Malaysian-citizen employees contribute a mandatory 2% + 2% — previously voluntary.
PERKESO has enforced an RM6,000 monthly wage ceiling since 1 October 2024 — higher wages contribute at the ceiling rate.
First Category (below 60) covers the Employment Injury and Invalidity schemes: employer ≈1.75%, employee ≈0.5% per the schedule.
Second Category (60 and above, or first-time contributors at 55+) is employer-only at ≈1.25% — Employment Injury scheme only.
EIS (Act 800): 0.2% employer + 0.2% employee shares, with the same wage ceiling.
Maximum contributions at the RM6,000 ceiling: SOCSO RM104.15 (employer) + RM29.75 (employee); EIS RM11.90 each.
Employee EPF contributions earn income-tax relief of up to RM4,000 a year, and SOCSO + EIS contributions a further RM350 combined (Income Tax Act 1967, s.49).
Frequently Asked Questions
- Employee 11% and employer 13% (wages RM5,000 and below) or 12% (above RM5,000). For wages up to RM20,000 the official amounts follow the Third Schedule; this calculator estimates with percentages rounded up — official amounts may differ slightly.
- First Category (below 60): Employment Injury + Invalidity schemes, contributed by both employer and employee. Second Category (60+, or first-time contributors at 55+): Employment Injury only, paid by the employer alone.
- RM6,000 a month since 1 October 2024. Wages above RM6,000 contribute at the ceiling row: SOCSO RM104.15 + RM29.75, EIS RM11.90 + RM11.90.
- Yes. From October 2025 wages, non-Malaysian-citizen employees (except domestic servants) contribute a mandatory 2% (employee) + 2% (employer) to EPF. Foreign-worker SOCSO follows a separate scheme.
- Mandatory contributions cease when the employee reaches 75. Between 60 and 75, only the employer contributes (4% for citizens).
- Yes — bonuses are wages for EPF purposes. They are NOT subject to SOCSO/EIS, however. This calculator computes monthly contributions on the regular wage.
- Official EPF amounts follow the Third Schedule wage bands (not exact percentages) and payroll systems use that schedule — differences are usually a few ringgit. The SOCSO/EIS figures here ARE exact: this calculator embeds the official 65-row table.
- Yes: employee EPF contributions up to RM4,000 and SOCSO + EIS contributions up to RM350 (one combined limit) can be claimed as reliefs in your income tax assessment under section 49 of the Income Tax Act 1967.
- PERKESO's cover for accidents outside working hours, live since 1 June 2026 under Act A1788. The employee pays all of it: 0.75% of wages up to the RM6,000 ceiling until 31 May 2028, then 1.00%, then 1.25% from 1 June 2031. Mandatory for foreign workers; voluntary for locals since 8 July 2026, but only if you opted out through the Portal Lindung Faedah by 31 August 2026 — after that, enrolment is automatic and permanent. Tick the box above to include it. The legal amounts follow a band table in the Third Schedule of Act A1788, which PERKESO has not published, so we estimate at the flat percentage: expect a few sen of difference.
- No. All calculations run in your browser — your salary figures are never transmitted or stored.
Important — please read.
Estimates only — not payroll, tax, or legal advice, and not a substitute for the official KWSP Third Schedule or PERKESO schedules. SOCSO/EIS figures use the official 65-row tables; EPF uses headline percentages with round-up, which can differ a few ringgit from the Schedule for wages up to RM20,000.
No affiliation. RECATOOLS is not affiliated with, endorsed by, or representing KWSP, PERKESO, LHDN, or any government agency. Names are used for identification only.
Rates as at 2026-06-11. EPF rates change by Act amendment; the SOCSO/EIS ceiling last changed in October 2024; LINDUNG 24 Jam (SKBBK) has been in force since 1 June 2026 and is included only when you tick it, estimated at the flat phase rate rather than the unpublished Act A1788 band table. Verify at kwsp.gov.my and perkeso.gov.my.
Scope limits: standard private-sector employment. Voluntary contributions, domestic servants, and the foreign-worker SOCSO scheme are not modelled.
No warranty; limitation of liability. Provided "as is" without warranty of any kind. To the maximum extent permitted by law, RECATOOLS accepts no liability for any loss arising from use of this calculator.
Privacy. All calculations run locally in your browser; no salary or personal data is transmitted or stored.
Related News
You may be interested in these recent stories from our newsroom.
-
DeepSeek Hired Bankers. That Is Not the Same as Filing to List.
Four underwriters for a STAR Market float, a pre-IPO round near $74.5bn, and no prospectus. The reports do not agree on whether the listing...
-
Forus Raised Less Money at Three Times the Price, Four Months Later
A $150m Series C at $3bn follows a $160m Series B at about $1bn in May. The founders sold roughly five per cent instead of sixteen.
-
Mistral Raised €3 Billion. The Gigawatt by 2030 Is Not Funded Yet.
Mistral's Series D is led by Samsung at a valuation above €21 billion, nearly double last year's. The money is for compute, and TCS committe...
Method & sources
How it computes
EPF (KWSP) shares are computed at the statutory Third Schedule rates by age and residency (October 2025 wages onward), rounded up to the next ringgit as the Third Schedule does. SOCSO (Act 4) and EIS (Act 800) are read from the official PERKESO wage-band tables capped at the RM6,000 monthly ceiling in force since 1 October 2024, and LINDUNG 24 Jam (SKBBK) is estimated at the employee-borne 0.75% phase-one rate on capped wages.
What this tool implements
- EPF Act 1991 (Act 452), Third Schedule rates from October 2025 wages: 11% + 13%/12% at the RM5,000 threshold below 60; 0% + 4% from 60 to below 75; 2% + 2% for non-Malaysian citizens; contributions cease at 75
- EPF amounts are estimated at the headline percentage rounded up to the next ringgit; for wages up to RM20,000 the Act prescribes Third Schedule band amounts, so a payslip can differ by a few ringgit
- SOCSO First Category (Employment Injury + Invalidity, under 60) and Second Category (employer-only, 60+) and EIS 0.2% + 0.2% follow the PERKESO wage-band schedules under Act 4 and Act 800 with the RM6,000 ceiling (1 October 2024)
- LINDUNG 24 Jam (SKBBK, Act A1788, from 1 June 2026): employee-borne 0.75% of wages up to RM6,000 in phase one (to 31 May 2028), estimated at the flat rate because the Act's band table is unpublished; included only when selected, forced on for foreign workers
Sources
- Kumpulan Wang Simpanan Pekerja (KWSP). Employer mandatory contribution — statutory rates effective October 2025 wages. https://www.kwsp.gov.my/en/employer/responsibilities/mandatory-co…
- KWSP. EPF Act 1991 Third Schedule — rates of monthly contributions. https://www.kwsp.gov.my/en/epf-act-1991-third-schedule
- PERKESO. Rate of Contribution — RM6,000 wage ceiling from 1 October 2024, and the contribution schedules under Act 4 and Act 800. https://www.perkeso.gov.my/en/rate-of-contribution.html ; https://www.perkeso.gov.my/images/dokumen/151124-Rate%20Contribut… ; https://www.perkeso.gov.my/images/dokumen/151124-Rate%20Contribut…
- PERKESO. Soalan Lazim Skim LINDUNG 24 Jam (FAQ, 13 July 2026), Q23 — contribution rates and phases. https://www.perkeso.gov.my/images/lindung/lindung-24-jam/130726-F…
What can make this go out of date
- KWSP statutory rates change by amendment to the Third Schedule (last: October 2025 non-citizen mandate); PERKESO ceiling and band tables last changed 1 October 2024
- SKBBK phase rate steps to 1.00% on 1 June 2028 and 1.25% on 1 June 2031; the Act A1788 band table, once PERKESO publishes it, replaces the flat-rate estimate
Pick up where you left off
Stored only in this browser — never sent to our servers.