EPF, SOCSO and EIS Contribution Rates in Malaysia

Reviewed 2026-09-24

Malaysian employees and employers are required to contribute to EPF, SOCSO and EIS.

EPF (KWSP)

EPF is a social security savings plan. Employees contribute 11% by default. Employers contribute 13% for salaries up to RM5,000 and 12% for salaries above RM5,000.

SOCSO (PERKESO)

SOCSO provides protection against employment injuries and invalidity. Contributions are based on wage bands. LINDUNG 24 JAM adds an employee-borne 0.75%; since 9 July 2026 it is optional for local workers and remains mandatory for foreign workers. The salary calculator exposes this as a separate choice.

EIS

EIS provides temporary income if you lose your job. Employee and employer each pay the same amount from the Act 800 wage bands, which stop at RM6,000 — RM11.90 each at the top band.

Figures generated from KiraSmart's calculators. Educational estimates only, not financial advice.