Rate Change History
A year-over-year view of the statutory rates behind every calculator on this site, so you can see exactly what changed and when.
| Rate | 2025 | 2026 |
|---|---|---|
| SOCSO/EIS wage ceiling | RM6,000 | RM6,000 |
| EPF — non-Malaysian employee rate | 0% + 0% | 2% + 2%CHANGED |
| EPF — Malaysian/PR below 60 (≤RM5,000) | 11% + 13% | 11% + 13% |
| SOCSO Category 1 (below 60) | 0.5% + 1.75% | 0.5% + 1.75% |
| EIS standard rate | 0.2% + 0.2% | 0.2% + 0.2% |
| National minimum wage | RM1,700/month | RM1,700/month |
What actually changed
- EPF for non-Malaysian employees became mandatory at 2% (employee) + 2% (employer) from October 2025 — previously there was no mandatory EPF contribution for foreign workers.
- The SOCSO/EIS wage ceiling rose from RM5,000 to RM6,000 effective October 2024, and stayed at RM6,000 through 2025 and into 2026.
Sources: KWSP – EPF Act 1991 Third Schedule · KWSP – Mandatory contribution for non-Malaysian employees (Oct 2025) · PERKESO – Rate of Contribution · PERKESO – LINDUNG 24 Jam (Non-Employment Injury Scheme) · LHDN – Individual income tax rate · LHDN – PCB / MTD computerised calculation specification.
What's coming next
Budget 2027 was tabled on 9 October 2026. It announced a rise in the minimum wage from RM1,700 to RM2,000 from June 2027, an increase in the individual tax relief from RM9,000 to RM12,000 and one-point cuts to two resident tax bands, plus EPF and SOCSO support for gig workers. No change to the EPF, SOCSO or EIS contribution rates for employees was reported, and the Year of Assessment for the tax changes was not stated. The figures on this site stay at the rates in force today and we will update them once the changes are confirmed and gazetted. See our Budget 2027 summary for details.