Malaysian employees and employers are required to contribute to EPF, SOCSO and EIS.
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 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. Our calculator exposes this as a separate choice.
EIS provides temporary income if you lose your job. Both employee and employer contribute 0.2% of wages (capped at RM6,000).
This guide is for informational purposes only. KiraSmart is not financial, tax, or professional advice. Please verify with official sources.
Last reviewed: 2026-07-17