Edisi 2026Malaysia Panduan Gaji
Everything Malaysian HR and payroll professionals need — EPF, SOCSO, EIS, PCB/MTD, leave entitlements, compliance deadlines and practical guidance. All in one comprehensive guide.
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Mengapa Panduan Ini Penting
Every payroll run carries legal weight.
Every payroll run in Malaysia carries legal weight. Get it right, and your people are paid accurately, your contributions land on time, and your business stays on the right side of four separate statutory frameworks. Get it wrong, and the consequences range from financial penalties to prosecution. For HR and payroll teams, the challenge is real. Malaysian payroll is not complicated in principle — but it is detailed, and the details matter. Here is a plain-language overview of what employers need to manage in 2026.
Panduan ini menerangkan:
The Malaysian Payroll Framework
Employees Provident Fund (EPF/KWSP)
Social Security Organisation (SOCSO/PERKESO)
Employment Insurance System (EIS)
Monthly tax deduction (MTD/PCB)
Leave entitlements and public holidays
Compliance calendar and deadlines
How MiHCM Payroll meets Malaysia requirements
The Four Statutory Frameworks
Four obligations. Every month. Get all four right.
EPF
Employees Provident Fund
Simpanan persaraan wajib. Majikan menyumbang 12–13% daripada gaji (bergantung sama ada pekerja memperoleh melebihi atau di bawah RM5,000 sebulan); pekerja menyumbang 11%. Bayaran perlu dibuat sebelum atau pada 15 haribulan bulan berikutnya.
SOCSO
Social Security Organisation
Memberi perlindungan kecederaan pekerjaan dan ketidakupayaan. Sumbangan majikan adalah kira-kira 1.75% daripada gaji, manakala pekerja menyumbang sekitar 0.5%, dengan had gaji bulanan RM6,000 untuk Skim Ketidakupayaan. Mulai Jun 2026, SOCSO juga menguruskan Skim Lindung 24 Jam, menambah premium ditanggung pekerja sebanyak 0.75%, meningkat kepada 1.25% mulai 2031. Tiada sumbangan majikan tambahan dikenakan. Bayaran perlu dibuat sebelum hari terakhir bulan berikutnya.
EIS
Employment Insurance System
Dana sokongan kewangan untuk pekerja yang diberhentikan. Majikan menyumbang 0.2% dan pekerja 0.2% daripada gaji bulanan, dihadkan sehingga RM6,000. Juga perlu dibayar sebelum akhir bulan, dikemukakan bersama SOCSO melalui portal PERKESO ASSIST.
PCB / MTD
Potongan Cukai Bulanan / Monthly Tax Deduction
Cukai pendapatan progresif dipotong di sumber dan diserahkan kLHDN. Pengurangan yang betul bergantung pada gaji setiap pekerja, pelepasan yang diisytiharkan, kategori cukai dan bilangan tanggungan. Jumlah yang perlu dibayar adalah pada atau sebelum tarikh 15 haribulan bulan berikutnya.
Kegagalan Paling Lazim
The most common failures are systemic, not dramatic.
These are the mistakes that happen when payroll is managed manually, systems aren't configured correctly, or teams are stretched across too many obligations at once. The penalties — fines, dividend charges and director liability — are real.
Applying the wrong EPF employer rate at the RM5,000 wage threshold
Missing the EA Form deadline for employees who left mid-year
Misapplying the RM6,000 wage ceiling for SOCSO and EIS
Multi-state public holiday mismanagement across Peninsular and East Malaysia
Processing a bonus without triggering a PCB recalculation
Failing to register a new joiner with SOCSO before month close
Incorrect pay component classification across EPF, SOCSO and PCB
How MiHCM Handles Malaysia Payroll
Built for Malaysia. Every obligation, automated.
MiHCM handles EPF, SOCSO, EIS and PCB calculations automatically. Every pay run applies the correct employer and employee rates. Submission-ready output files are generated as standard. EA Forms and E Forms are produced at year-end automatically.
Kadar statutori yang dikira secara automatik
Pecahan EPF 12%/13%, siling SOCSO/EIS RM6,000, PCB progresif — semua digunakan secara automatik setiap kali run.
Fail keluaran sedia untuk penyerahan
Fail sumbangan EPF, SOCSO dan EIS untuk dimuat naik terus. e-Data PCB dalam format yang ditetapkan oleh LHDNuntuk MyTax.
Borang akhir tahun diautomasikan
Borang EA dan Borang E dijana secara automatik, menghapuskan tekanan tarikh akhir Februari–Mac.
35+ laporan statutori
Borang A, Borang E, CP-39, CP21, CP22, CP22A, Lampiran B, PTPTN dan banyak lagi — satu klik.
Skim Lindung 24 Jam sedia
Premium SOCSO baharu Jun 2026 diuruskan secara automatik dalam enjin penggajian.
Platform pelbagai negara
Malaysia, Singapura, Thailand, Sri Lanka, Kemboja dan banyak lagi — platform HR bersepadu.
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