Malaysia EPF & SOCSO Guide

1EPF, SOCSO & EIS at a glanceEPF、SOCSO 与 EIS 一览

Three contributions come out of monthly payroll: EPF (KWSP) is retirement savings; SOCSO (PERKESO) is social security covering workplace injury and invalidity; and EIS is insurance against losing your job. All three are remitted by the 15th of the following month.每月薪资会扣三项缴款:EPF(公积金)是退休储蓄;SOCSO(社险 / PERKESO)是涵盖工伤与残疾的社会保障;EIS 则是失业保障。三者都须在次月 15 日前上缴。

2EPF (KWSP) — retirement savingsEPF 公积金 —— 退休储蓄

EPF is Malaysia's mandatory retirement savings fund. Both you and your employee contribute a percentage of the employee's monthly wages.EPF 是马来西亚强制性的退休储蓄基金。雇主与员工各就月薪缴纳一定比例。

Rates as of 2026; permanent residents and older foreign workers may differ. Rates are set by EPF and can change.费率截至 2026 年;永久居民及较年长的外籍员工可能不同。费率由 EPF 制定,可能变动。

Register with EPF when you hire your first employee, and remit by the 15th of the following month. Since a 2024 restructuring, members' savings sit in three accounts: Akaun Persaraan (75%, locked for retirement), Akaun Sejahtera (15%, for housing, healthcare and education) and Akaun Fleksibel (10%, withdrawable anytime). Savings earn an annual dividend and can be fully withdrawn at age 55.聘用首位员工时须向 EPF 注册,并在次月 15 日前上缴。自 2024 年账户重组后,会员储蓄分为三个账户:Akaun Persaraan(75%,退休专用、锁定)、Akaun Sejahtera(15%,用于房屋、医疗与教育)与 Akaun Fleksibel(10%,可随时提取)。储蓄每年派息,55 岁可全额提取。

3SOCSO (PERKESO) — injury & invaliditySOCSO 社险 —— 工伤与残疾

SOCSO protects employees who are injured, fall seriously ill, become disabled or die. It runs two schemes: the Employment Injury Scheme (accidents at work or while commuting, and occupational diseases) and the Invalidity Scheme (illness, disability or death from any cause).SOCSO 保障因工受伤、患重病、残疾或身故的员工。它设两个计划:工伤计划(上下班途中或工作中的意外,以及职业病)与残疾计划(任何原因导致的疾病、残疾或身故)。

Contributions are capped at a monthly wage ceiling of RM6,000 (since 1 October 2024).缴款以月薪顶限 RM6,000 为上限(自 2024 年 10 月 1 日起)。

Register each employee with SOCSO within 30 days of hiring.须在聘用后 30 天内为每位员工向 SOCSO 注册。

4EIS — insurance against job lossEIS 就业保险 —— 失业保障

EIS gives employees financial help and re-employment support if they lose their job. Employer and employee each contribute 0.2% of monthly wages (capped at RM6,000). EIS covers Malaysian citizens and permanent residents; foreign workers are exempt. It is administered by PERKESO alongside SOCSO.EIS 在员工失业时提供经济援助与再就业支持。雇主与员工各就月薪缴 0.2%(顶限 RM6,000)。EIS 适用于马来西亚公民与永久居民;外籍员工豁免。由 PERKESO 与 SOCSO 一并管理。

5Registration & monthly deadlines注册与每月期限

The employer handles all of this:以下全部由雇主负责:

• Register with EPF when you hire your first employee; register each employee with SOCSO/EIS within 30 days.聘用首位员工时向 EPF 注册;并在 30 天内为每位员工向 SOCSO/EIS 注册。
• Deduct EPF, SOCSO and EIS from wages every month.每月从薪资中扣除 EPF、SOCSO 与 EIS。
• Remit all three (employee + employer shares) by the 15th of the following month.在次月 15 日前上缴三者(员工与雇主部分)。
• Keep accurate payroll and contribution records.妥善保存薪资与缴款记录。

6What employees get员工的福利

These contributions aren't just costs — they give your team real protection:这些缴款不只是成本 —— 也为员工提供实实在在的保障:

• EPF — retirement savings that earn an annual dividend, plus withdrawals for housing, healthcare and education.EPF —— 每年派息的退休储蓄,并可用于房屋、医疗与教育的提取。
• SOCSO — medical treatment, temporary and permanent disability payments, a dependants' pension, funeral benefit and rehabilitation.SOCSO —— 医疗、暂时与永久残疾赔偿、家属抚恤金、丧葬津贴与复健。
• EIS — a job-search allowance, early re-employment allowance, plus training and career counselling if they're retrenched.EIS —— 求职津贴、提早再就业津贴,以及被裁退时的培训与职业辅导。

7When an employee passes away员工身故时

If an employee dies, their EPF savings and SOCSO cover don't just disappear — they pass to the family:员工身故时,其 EPF 储蓄与 SOCSO 保障不会消失 —— 会转给家属:

• EPF: the member's savings are paid to their nominated beneficiary — or, if there is no nomination, to the next of kin through EPF's administration process. Every employee should keep an up-to-date EPF nomination.EPF:会员的储蓄会支付给其指定受益人 —— 若未提名,则透过 EPF 的遗产处理程序发给近亲。每位员工都应保持 EPF 提名为最新。
• SOCSO: depending on the scheme, PERKESO pays a dependants' / survivors' pension, a funeral benefit, and education support for the member's children.SOCSO:视计划而定,PERKESO 会发放家属 / 遗属抚恤金、丧葬津贴,以及子女教育援助。
• The employer must also notify LHDN of the cessation using Form CP22A (submitted via e-SPC) — we handle this for you.雇主还须以 CP22A 表(经 e-SPC 提交)通知 LHDN 停止雇佣 —— 我们代你办理。

8Penalties for non-compliance违规罚则

Miss these and it gets expensive:一旦违规,代价不小:

• Late EPF payment — a late-payment charge (dividend) on the unpaid amount; failing to register or pay can mean fines up to RM10,000 and/or imprisonment.逾期缴 EPF —— 就未缴金额加征滞纳金(股息);未注册或未缴款可被罚款最高 RM10,000 及/或监禁。
• Late SOCSO / EIS payment — interest and late-payment charges, plus possible fines and legal action.逾期缴 SOCSO / EIS —— 加征利息与滞纳金,并可能面临罚款与法律诉讼。
• Deducting an employee's share but not remitting it is a serious offence.扣了员工的部分却不上缴,属严重罪行。

We calculate, deduct and remit all three on time, so you never get caught out.我们准确计算、扣除并准时上缴三项缴款,让你不会中招。