Module: PYMY | Molga: 60 | Currency: MYR | Region: APAC
Field | Detail |
Statutory | EPF (11% EE + 13% ER), SOCSO, EIS, PCB tax, HRDF, Zakat |
Tax | Progressive PCB (Potongan Cukai Bulanan) 0-30% |
Key Feature | EPF/SOCSO & PCB e-Computations |
Pay Frequency | Monthly |
Banks | Maybank, CIMB, Public Bank |
Malaysia-Specific Configuration
EPF (Employees Provident Fund)
- EPF rates: EE 11% + ER 13% (standard); Malaysian age 60+: EE 5.5%+ER 6.5%
- EPF contribution ceiling: No ceiling (all wages subject)
- EPF submission via i-Akaun employer portal (monthly)
- EPF voluntary contribution: configure IT0014 for additional voluntary
SOCSO & EIS
- SOCSO (PERKESO): Employment Injury Scheme + Invalidity Scheme
- EIS rates: employer pays contribution table-based up to MYR 5,000 ceiling
- EIS (Employment Insurance System): 0.2% EE + 0.2% ER up to MYR 5,000 ceiling
Chapter 5.5: Malaysian Statutory
- PCB (Potongan Cukai Bulanan): monthly tax deduction via e-PCB Lembaga Hasil Dalam Negeri
- EA Form: annual income statement (equivalent to Form 16); due April 30
- EPF Form A: monthly contribution file via i-Akaun
- SOCSO Form 8A: accident return; Form 2: monthly contribution
- HRDF (Human Resources Development Fund): 1% of wages for employers ≥10 staff
- Zakat: voluntary salary deduction for Muslim employees; configure IT0014