Statutory Contribution Rates and Payroll Deadlines

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 Pages still showing RM4,000 are two revisions out of date.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.