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Employer Payroll Cost Calculator (EPF, SOCSO, EIS) 2026
See what one employee really costs each month: salary plus the employer's EPF, SOCSO, EIS and HRD Corp levy, and what is deducted from their pay. Uses the EPF Third Schedule and PERKESO's table from 1 June 2026.
Rates checked 12 Nov 2026PCB (monthly income tax) is not included. Not covered: domestic workers, Sabah and Sarawak labour rules, bonuses and overtime.
The 2026 rates in this calculator
| Contribution | Employer | Employee | How it is applied |
|---|---|---|---|
| EPF, Malaysian or PR under 60 | 13% (wage up to RM5,000), 12% above | 11% | Third Schedule wage bands, rounded up to the ringgit |
| EPF, Malaysian aged 60+ | 4% | 0% | Same bands |
| EPF, foreign worker | 2% | 2% | On the actual wage, since October 2025 wages |
| SOCSO Category 1 | about 1.75% | about 0.5% | PERKESO table, 65 bands, ceiling RM6,000 |
| SOCSO Category 2 (60+) | about 1.25% | 0% | Employment injury only |
| LINDUNG 24 Jam | 0% | about 0.75% | From 1 June 2026; rises to 1% in 2028 and 1.25% in 2031 |
| EIS | about 0.2% | about 0.2% | PERKESO table, ages 18 to 59, not foreign workers |
| HRD Corp levy | 1% | 0% | Malaysian staff, companies with 10+ Malaysian employees |
The minimum wage is RM1,700 a month (since 1 February 2025). A rise to RM2,000 from June 2027 has been announced but is not yet law, so it is not used here.
Questions about EPF, SOCSO and EIS
How much EPF does an employer pay in 2026?
For a Malaysian employee under 60, the employer pays 13% of the wage when the wage is RM5,000 or less, and 12% above RM5,000. The employee pays 11%. EPF works from wage bands in the Third Schedule, so the amount is the rate times the top of the band (RM20 bands up to RM5,000, RM100 bands up to RM20,000), rounded up to the next ringgit. From age 60 the employer pays 4% and the employee nothing.
Is SOCSO a percentage or a table?
It is a table. PERKESO puts every wage into a band (65 bands, up to the RM6,000 ceiling) and each band has fixed amounts. Roughly, the employer pays 1.75% and the employee 0.5%, plus 0.75% for the new LINDUNG 24 Jam scheme since 1 June 2026. The calculator uses PERKESO's own table, not a percentage.
What is LINDUNG 24 Jam?
It is PERKESO's scheme for injuries outside working hours, which started on 1 June 2026. Only the employee pays it, 0.75% of the wage through the same table. It is compulsory for foreign workers. Malaysian employees are enrolled unless they chose to opt out, so the calculator lets you switch it off.
What is the EIS rate for employers?
EIS (the Employment Insurance System) is 0.2% from the employer and 0.2% from the employee, through PERKESO's table, up to the RM6,000 ceiling. Foreign workers and employees aged 60 and above do not pay it.
Do employers pay EPF for foreign workers in 2026?
Yes. Since the October 2025 wages, foreign workers and their employers each pay 2% of the actual wage to EPF, rounded up to the next ringgit. Foreign domestic workers are not covered.
What does a RM3,000 employee really cost?
For a Malaysian aged under 60 in a company with fewer than 10 Malaysian staff: RM3,000 salary plus RM390 EPF, RM51.65 SOCSO and RM5.90 EIS, a total of RM3,447.55 a month. With 10 or more Malaysian staff, add the 1% HRD Corp levy (RM30). Type your own figures above to check.
Sources
- KWSP, Third Schedule from 1 October 2025: kwsp.gov.my
- KWSP, non-Malaysian employees: kwsp.gov.my
- PERKESO, LINDUNG 24 Jam FAQ and contribution table: perkeso.gov.my
- PERKESO, EIS (Act 800) contribution rate: perkeso.gov.my
- HRD Corp levy: hrdcorp.gov.my
An estimate to help you plan. KWSP, PERKESO and HRD Corp statements are the final amounts.
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