Malaysian EPF, SOCSO & EIS Contribution Calculator

💰 Salary Details
Monthly Salary
RM
Age Group
Residential Status
 EPF Contributions
EmployeeRM0.00
EmployerRM0.00
Total EPFRM0.00
 SOCSO Contributions
EmployeeRM0.00
EmployerRM0.00
Total SOCSORM0.00
 EIS Contributions
EmployeeRM0.00
EmployerRM0.00
Total EISRM0.00
 Net Salary Summary
Gross SalaryRM0.00
Employee DeductionsRM0.00
Employer ContributionsRM0.00
Net Take-HomeRM0.00
🏦 EPF (KWSP) — Employees Provident Fund

The Employees Provident Fund (EPF / KWSP) is a mandatory retirement savings scheme managed by Kumpulan Wang Simpanan Pekerja. Both employees and employers contribute a portion of the employee's monthly salary into an EPF account.

Contribution Rates

CategoryEmployeeEmployer
Malaysian / PR, below 60, salary ≤ RM5,00011%13%
Malaysian / PR, below 60, salary > RM5,00011%12%
Malaysian / PR, age 60 & above5.5%4%
Non-Malaysian (from Aug 1998)11%RM5.00 flat

EPF contributions are calculated using a wage bracket table published by KWSP, not by simple percentage multiplication. The table rounds contributions to the nearest ringgit based on salary bands (e.g., RM20 increments). This is why the calculated amount may differ slightly from a flat percentage.

EPF Account Structure

Contributions are split into Account 1 (75%) for retirement and Account 2 (25%) for housing, education, and medical withdrawals. Account 1 can only be withdrawn at age 55 (with some exceptions), while Account 2 allows earlier withdrawals for approved purposes.

🛡️ SOCSO (PERKESO) — Social Security Organisation

SOCSO (PERKESO) provides social security protection to employees and their dependents through two schemes:

Two Schemes

Employment Injury Scheme
Covers work-related accidents, occupational diseases, and commuting accidents. Employer pays 1.25% of wages.
Invalidity Scheme
Covers invalidity or death not caused by employment. Employee pays 0.5%, employer pays 0.5%.

Like EPF, SOCSO uses a contribution table based on salary brackets, not exact percentages. The maximum insured salary is RM6,000/month — contributions are capped at this level regardless of actual salary.

Age 60 & Above

Employees aged 60 and above are only covered under the Employment Injury Scheme (First Category only). They are exempted from the Invalidity Scheme, so the employee contribution drops to zero and the employer pays only the injury portion (~1.25%).

💼 EIS (SIP) — Employment Insurance System

The Employment Insurance System (EIS / SIP), managed by PERKESO, provides temporary financial assistance to employees who lose their jobs. It was introduced in 2018.

Contribution Rate

Both employee and employer contribute 0.2% of monthly wages each (total 0.4%). The maximum insured salary is RM5,000/month. Like SOCSO, a bracket-based contribution table is used.

Benefits Provided

Job Search Allowance — Up to 6 months of financial aid (80% → 50% of salary, decreasing)
Re-employment Placement — Job matching and career counselling services
Training Allowance — Covers reskilling programs for retrenched workers
Reduced Income Allowance — For employees whose salary is reduced by 30%+

Age 57 & Above — Exempted

Employees aged 57 and above who have never contributed to EIS before are exempted from EIS contributions. Those already contributing before age 57 continue until they stop employment.

👴 Why Below 60 vs 60 & Above?

Malaysian statutory contributions differ significantly based on age due to the country's retirement and social protection framework:

SchemeBelow 6060 & AboveReason
EPFEmployee 11%, Employer 12-13%Employee 5.5%, Employer 4%Reduced rates to encourage continued employment while allowing retirement drawdowns
SOCSOBoth injury + invalidity schemesInjury scheme only (employer only)Invalidity scheme covers until retirement age; post-60 only occupational injuries apply
EIS0.2% each (employee + employer)Exempted (if first employed after 57)EIS is designed for working-age retrenchment; seniors are covered by other safety nets

The rationale is that employees past retirement age (60) are already eligible to withdraw their full EPF savings and receive SOCSO invalidity pension. Continuing at full contribution rates would unnecessarily burden both elderly workers and their employers, potentially discouraging the hiring of senior citizens.

The Malaysian government periodically reviews these rates. The reduced rates for seniors were introduced to support the Silver Economy initiative — encouraging older Malaysians to remain economically active while still receiving baseline protection.

📋 Important Notes
  • All contributions are based on official KWSP, PERKESO, and SIP contribution tables effective as of 2024. Rates may change with government policy updates.
  • This calculator uses the bracket-based lookup method (same as the official tables), not simplified percentage calculations.
  • Overtime, bonuses, and allowances may or may not be subject to contributions depending on their classification — consult your HR or payroll department.
  • This tool is for estimation purposes only. For official calculations, refer to KWSP, PERKESO, and EIS official websites.
  • Non-Malaysian employees have different contribution structures depending on their registration date with EPF.