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 · LHDN – Individual income tax rate · LHDN – PCB / MTD computerised calculation specification.