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EPF, SOCSO
& EIS,
split properly.

Enter a monthly wage and get both sides of every statutory contribution. EPF follows the Third Schedule bands, SOCSO and EIS follow the official PERKESO tables — not a straight-percentage guess.

Worker profile
Nationality
Age

EPF at 13% employer (12% once wages pass RM5,000) plus 11% employee, SOCSO Category 1, EIS covered.

RM

Enter the RM amount for the month. Numbers only — no symbols.

Employee EPF rate

Statutory is 11% for Malaysians and PRs under 60, 5.5% for PRs from 60, 2% for foreign workers, zero for citizens from 60. Pick custom if the employee elected a voluntary rate (Borang KWSP 17A).

Monthly breakdown
Employer Employee
EPF
13% / 11%
 0.00 0.00
SOCSO
Category 1 · injury + invalidity
 0.00 0.00
EIS
0.2% each side
 0.00 0.00
Total 0.00 0.00
Take-home after statutory Before PCB / income tax
RM 0.00
True cost to employer
RM 0.00

Rates last updated July 2027 · EPF Third Schedule + PERKESO Act 4 / Act 800 tables

The statutory rates, as legislated.

What each scheme takes from a monthly wage. EPF bands come from the Third Schedule; SOCSO and EIS take fixed amounts from the contribution schedules, capped at RM6,000 of wages.

Scheme Employer Employee
EPF — under 60
Malaysians and PRs. Employer pays 13% up to RM5,000 monthly wages, 12% above. Third Schedule bands, no wage ceiling.
 13% / 12% 11%
EPF — citizen 60+
Malaysian citizens from age 60: the employer keeps contributing, the employee stops.
 4% 0%
EPF — PR 60+
Permanent residents from age 60. The RM5,000 employer threshold still applies.
 6.5% / 6% 5.5%
EPF — foreign workers
Mandatory since October 2025 for non-citizens on valid passes. Exact percentage of wages, no banding, no ceiling.
 2% 2%
SOCSO — Category 1
Injury + invalidity cover for staff under 60. Fixed amounts per wage band, capped at RM6,000.
 ≈1.75% ≈0.5%
SOCSO — Category 2
Injury cover only, from age 60 (and first-timers registering at 55+). The employer pays, the employee doesn't.
 ≈1.25% —
EIS (SIP)
Malaysians and PRs aged 18 to 60, capped at RM6,000. Foreign workers and the public sector sit outside the scheme.
 ≈0.2% ≈0.2%

Last updated July 2027. EPF rates follow the Third Schedule in force since October 2025; SOCSO and EIS amounts follow the Act 4 and Act 800 schedules with the RM6,000 ceiling. Official sources: kwsp.gov.my and perkeso.gov.my. This calculator is a maths helper, not payroll advice.

How the calculator works.

Three steps, both sides of the payslip.

  1. Profile

    Set the worker profile.

    Nationality and age decide everything: which EPF part applies, whether SOCSO is Category 1 or 2, and whether EIS applies at all. The calculator switches the rules for you.

  2. Enter

    Enter the monthly wage.

    Gross wages for the month. EPF is computed on the Third Schedule band, while SOCSO and EIS are read from the official contribution tables with the RM6,000 ceiling applied.

  3. Read

    Read both sides.

    Employer share, employee deduction, take-home after statutory, and what the month truly costs the employer. Copy the numbers straight into the payslip or your books.

Short FAQ on statutory contributions.

Why does the employer EPF rate drop from 13% to 12% on higher wages?

+
The Third Schedule sets the employer share at 13% for monthly wages up to RM5,000 and 12% above that; the employee stays at 11% either way. One quirk worth knowing: if a bonus pushes a normally-below-RM5,000 employee over the line for a month, the employer still pays 13% on that month.

Why don't SOCSO and EIS scale exactly with the wage?

+
Because they aren't straight percentages. The law fixes a ringgit amount per wage band; 1.75% + 0.5% for SOCSO and 0.2% each side for EIS are only the nominal rates the bands approximate. This calculator reads the actual Act 4 and Act 800 tables, so the sen match what PERKESO's ASSIST portal expects. Both schemes stop counting wages above RM6,000.

What changes when an employee turns 60?

+
Three things. EPF: Malaysian citizens move to an employer-only 4%; PRs move to 6.5% employer (6% above RM5,000) plus 5.5% employee. SOCSO: the employee moves to Category 2 — employment injury cover only, paid by the employer alone. EIS: contributions stop entirely.

Do foreign workers get EPF, SOCSO and EIS?

+
Two of the three. EPF became mandatory for non-citizen employees in October 2025, at 2% + 2% on actual wages. SOCSO covers foreign workers under the same Category 1 rates as locals (Category 2 from 60). EIS does not apply to foreign workers at all.

Which payments count as wages?

+
Salary, fixed allowances and commission count for all three schemes. Bonuses count for EPF but not for SOCSO or EIS; overtime and service charge count for SOCSO and EIS but not for EPF. This calculator applies the wage you enter to all three, so when a month mixes those payment types, run it once per scheme with the right base.

Is the take-home figure the same as net pay?

+
Not quite. Take-home here is the wage minus the employee's EPF, SOCSO and EIS. Staff earning above the tax threshold also have PCB (the monthly tax deduction) withheld, which depends on reliefs and family circumstances. That's an income tax question — the free income tax calculator covers it.

What about voluntary EPF above the statutory rate?

+
An employee can elect to contribute more than the minimum by filing Borang KWSP 17A through the employer. Use the custom rate option to model it. The employer's statutory share doesn't change unless the employer separately opts to pay more.

Can Kiira do the payroll entry for me?

+
Kiira books payroll rather than running it: send the payroll sheet on WhatsApp and wages, EPF, SOCSO and EIS land in the right accounts, split clean for your accountant. For payslips and statutory filings, a dedicated payroll tool like PayrollPanda or Kakitangan is the right pair — Kiira reads its output happily.

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From calculator to books

Payroll lines, booked from a photo.

Send the payroll sheet to Kiira on WhatsApp — wages, EPF, SOCSO and EIS land in the right accounts, split clean for your accountant. RM 0 to start.

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