
Malaysia Budget 2027: Key Highlights on Minimum Wage, Tax and Financial Aid
Check Malaysia Budget 2027 highlights, including STR and SARA assistance, minimum wage, tax relief, gig worker protection, state development and job opportunities.
Get an instant breakdown of net salary, EPF, SOCSO, and EIS contributions for 2026 before you hire. Accurate estimations for Malaysian employers.
Enter your details to estimate EPF, SOCSO, & EIS contributions.
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Confused about whether overtime or allowances are subject to EPF, SOCSO, or EIS? Use this quick reference table to ensure compliance with Malaysian labour laws.
| Wage Item | Subject to EPF? | Subject to SOCSO/EIS? | Notes |
|---|---|---|---|
| Basic Salary | YES | YES | Standard monthly wages subject to all statutory contributions. |
| Overtime (OT) | NO | NO | OT is excluded from statutory wages under EPF Act 1991 and SOCSO Act 4. |
| Bonus & Commission | YES | YES | Subject to statutory deductions (SOCSO/EIS subject to RM6,000 ceiling). |
| Travelling Allowance | NO* | NO* | *Exempt if actual reimbursement for official work duties (subject to statutory limits). |
| Gratuity (Retirement) | NO | NO | Payment for past services upon retirement or severance. |
Essential regulations every Malaysian employer needs to know for 2026 payroll processing.