Employer Tax Contributions

Tax Type	Rate (Employer)	Base
EPF (Employees Provident Fund)	13% (for wages ≤ RM5,000); 12% (for wages > RM5,000)	Employee's monthly salary
SOCSO (Social Security Organization)	1.75% (employees < 60); 1.25% (employees ≥ 60)	Employee's monthly wage (capped at RM6,000)
EIS (Employment Insurance System)	0.2%	Employee's monthly salary (capped at RM4,000)
HRDF (Human Resources Development Fund)	1% (≥10 Malaysian employees); 0.5% (5-9 Malaysian employees, optional)	Monthly wages (basic salary + fixed allowances) of Malaysian employees

Filing & Compliance

• Monthly Contributions (EPF, SOCSO, EIS, PCB/MTD, HRDF): Due by the 15th of the following month.
• Form EA (Employee Remuneration Statement): Issue to employees by February 28.
• Form E (Employer Tax Submission): Due by March 31 (manual) or April 30 (e-filing).

Income Tax Brackets

Income Range (RM)	Tax Rate (%)
0 - 5,000	0
5,001 - 20,000	1
20,001 - 35,000	3
35,001 - 50,000	6

Employee Contributions

Deduction Type	Rate (Employee)	Cap (Monthly Wages)
EPF (Aged below 60)	11%	RM20,000
SOCSO (EIS Act 2017)	0.2%	RM6,000
EIS (Employment Injury)	~0.5%	RM6,000

Personal Allowances

• Individual and dependent relatives: RM9,000
• Medical expenses for serious diseases for self, spouse, or child: up to RM10,000
• Life insurance premiums and approved provident fund contributions: up to RM7,000