# Statutory Contribution Rates and Payroll Deadlines

> Every verified Malaysian payroll rate, wage ceiling, form and due date in one reference table, each traced to the authority that publishes it.

- Category: employment
- Language: en
- Status: published
- Updated: 2026-07-20
- Canonical: https://negaraku.md/en/employment/payroll-rates-deadlines-malaysia

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One reference table, every row traced to the authority that publishes it. Rows
that could not be verified against an official source are listed under
`verificationNeeded` in this page's metadata rather than guessed at.

## Rates and ceilings

| Item | Rate | Ceiling / basis | Authority |
| --- | --- | --- | --- |
| Minimum wage — monthly | RM1,700 | All employers from 1 Aug 2025 | MOHR, P.U.(A) 376 |
| Minimum wage — hourly | RM8.72 | — | MOHR, P.U.(A) 376 |
| Minimum wage — daily | RM65.38 / RM78.46 / RM98.08 | 6 / 5 / 4-day week | MOHR, P.U.(A) 376 |
| EPF — Malaysian, PR, non-Malaysian registered before 1 Aug 1998, under 60, wages ≤ RM5,000 | 13% employer, 11% employee | Third Schedule Part A bands | KWSP |
| EPF — same group, wages above RM5,000 | 12% employer, 11% employee | Third Schedule Part A bands | KWSP |
| EPF — age 60 and above, Malaysian | 4% employer, 0% employee | Third Schedule Part E, no wage limit | KWSP |
| EPF — age 60 and above, PR and pre-1998 non-Malaysian | 6.5% employer / 5.5% employee at wages ≤ RM5,000; 6% / 5.5% above | Third Schedule Part C | KWSP |
| EPF — non-Malaysian registered from 1 Aug 1998 | 2% employer, 2% employee | Third Schedule Part F, no wage limit, effective for October 2025 wages | KWSP |
| SOCSO Category 1 — under 60 | 1.75% employer, 0.5% employee | RM6,000 monthly wage ceiling | PERKESO |
| SOCSO Category 2 — age 60 and above | 1.25% employer | RM6,000 monthly wage ceiling | PERKESO |
| EIS | 0.2% employer, 0.2% employee | RM6,000 monthly wage ceiling | PERKESO |
| HRD Corp levy — mandatory category | 1% | Basic salary less unpaid leave, plus fixed allowances | HRD Corp |
| HRD Corp levy — optional category | 0.5% | Same basis | HRD Corp |

The RM6,000 SOCSO and EIS ceiling has been in force since **1 October 2024**,
replacing RM5,000. Pages still showing RM4,000 are two revisions out of date.

**EPF percentages are a description, not a calculation method.** KWSP states that
employers may not compute the employer and employee shares on an exact percentage
except where wages exceed RM20,000 — below that, the Third Schedule wage-range
tables give the ringgit amount, and the totals differ from the percentage result.

## Monthly deadlines

| Duty | Due | Authority | Late charge |
| --- | --- | --- | --- |
| Pay wages for the wage period | Within 7 days of the wage period ending | JTKSM, EA 1955 s.19(1) | Offence |
| Pay rest-day, holiday and overtime wages | By the last day of the next wage period | JTKSM, EA 1955 s.19(2) | Offence |
| EPF contribution | On or before the 15th of the following month | KWSP | See `verificationNeeded` |
| SOCSO contribution | By the 15th day of the succeeding month | PERKESO | 6% per annum, daily |
| EIS contribution | By the 15th day of the succeeding month | PERKESO | 6% per annum, daily |
| PCB / MTD via e-PCB, e-Data PCB or e-CP39 | On or before the 15th of the subsequent month | LHDN | Statutory penalty |
| HRD Corp levy | By the 15th of the following month | HRD Corp | 10% per annum, daily, minimum RM5 |

## Event-driven deadlines

| Duty | Trigger | Due | Channel |
| --- | --- | --- | --- |
| Form CP22 — new employee | Commencement of employment | Within 30 days | e-CP22 on MyTax, mandatory from 1 Sept 2024 |
| Form CP22A — cessation, private sector | Cessation or death | Not less than 30 days before cessation; within 30 days of being informed of a death | e-SPC on MyTax |
| Form CP22B — cessation, public sector | Cessation or death | As above | e-SPC on MyTax |
| Form CP21 — leaving Malaysia over 3 months | Departure | Not less than 30 days before the expected departure date | LHDN |
| Withhold monies payable | Cessation, death or departure | 90 days, or until a tax clearance letter is received | LHDN |
| HRD Corp registration | Reaching 10 Malaysian employees | On crossing the threshold | HRD Corp portal |

## Annual deadlines

| Duty | Due | Statute |
| --- | --- | --- |
| Form EA (C.P.8A) / EC (C.P.8C) to employees | 28 February | ITA 1967 s.83(1A) |
| CP8D via e-Data Praisi (pre-fill route) | 25 February | LHDN filing programme |
| Form E (e-E) with CP8D to LHDN | 31 March | ITA 1967 s.83; s.120(1) on default |
| Form CP58 to agents, dealers, distributors | 31 March | LHDN |
| Retain records | 7 years | ITA 1967 |

Form E, Form P and Form CPE are **excluded** from the LHDN e-Filing grace period
that applies to other return forms.

## Penalty reference

| Default | Consequence | Source |
| --- | --- | --- |
| Failure to furnish Form E or Form EA | Fine RM200 to RM20,000, or imprisonment up to 6 months, or both, under s.120(1) ITA 1967 | LHDN offences table |
| Paying below the minimum wage | Fine of not more than RM10,000 for each employee, s.43 Act 732; court order for the shortfall under s.44 | Act 732 |
| Continuing offence under Act 732 | Daily fine up to RM1,000 after conviction, s.46 | Act 732 |
| Repeated offence under Act 732 | Fine up to RM20,000 or imprisonment up to 5 years, s.47 | Act 732 |
| Employment Act offence with no specific penalty | Fine up to RM50,000, s.99A EA 1955 | Act 265 |
| Late HRD Corp levy | Interest 10% per annum daily, minimum RM5; fine up to RM20,000 or 2 years imprisonment | HRD Corp |
| HRD Corp levy unclaimed for 24 months | Forfeiture above an RM10,000 residual balance | HRD Corp |

## Common mistakes

- Computing EPF as a straight percentage on wages below RM20,000 instead of
  reading the Third Schedule band.
- Applying an RM4,000 or RM5,000 ceiling to SOCSO and EIS. It has been RM6,000
  since 1 October 2024.
- Using one wages figure across all five schemes. The HRD levy base excludes
  overtime, commission and bonus.
- Assuming the LHDN e-Filing grace period covers Form E. It does not.
- Filing Form E without CP8D and treating the return as submitted.
- Paying wages on a fixed date later than the seventh day after the wage period.

## What's next

Set one recurring calendar entry on the 15th covering all five monthly
remittances, and a second in the second week of February for Form EA and the
e-Data Praisi upload. Then reconcile each scheme's wage base separately in
payroll — the deadline is shared, the definition of wages is not.

## Sources

- Employer Mandatory Contribution — https://www.kwsp.gov.my/en/employer/responsibilities/mandatory-contribution (KWSP)
- Contribution Rate — https://www.perkeso.gov.my/en/rate-of-contribution.html (PERKESO)
- Contributions — https://www.perkeso.gov.my/en/our-services/employer-employee/contributions.html (PERKESO)
- Contribution Payment — https://www.perkeso.gov.my/en/our-services/employer-employee/pembayaran.html (PERKESO)
- Employers — Employer's Responsibility — https://www.hasil.gov.my/en/majikan/ (LHDN)
- Program Memfail Borang Nyata (BN) Bagi Tahun 2026 — https://www.hasil.gov.my/wp-content/uploads/program-memfail-bn-bagi-tahun-2026.pdf (LHDN)
- Perintah Gaji Minimum 2024 — P.U.(A) 376 — https://gajiminimum.mohr.gov.my/wp-content/uploads/PUA%20376.pdf (MOHR)
- Levy Calculation Guideline and Levy Payment — https://supportcentre.hrdcorp.gov.my/portal/en/kb/articles/hrd-levy (HRD Corp)

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