Malaysia Payroll & Employer Guide

1How payroll works in Malaysia薪资在马来西亚怎么运作

Each month you work out each employee's gross pay (basic salary + allowances + overtime + any bonus), deduct their statutory contributions and monthly tax, pay them the net amount, and remit the contributions to four bodies — EPF (KWSP), SOCSO (PERKESO), EIS and LHDN. A new employer must register with EPF within 7 days of hiring its first employee.每个月,你要算出每位员工的总薪酬(底薪+津贴+加班+奖金),扣除其法定缴款与月扣税,把净额发给员工,再把缴款上缴四个机构 —— EPF(公积金)、SOCSO(社险)、EIS(就业保险)与 LHDN(内陆税收局)。新雇主须在聘用首位员工后 7 天内向 EPF 注册。

2Statutory contributions & levies法定缴款与征费

Here are the monthly contributions on Malaysian payroll. All are remitted by the 15th of the following month.以下是马来西亚薪资的每月缴款,全部须在次月 15 日前上缴。

Rates shown are for Malaysian employees under 60. Rates differ for employees aged 60+ and for foreign workers (foreign-worker EPF is 2% each from 1 October 2025).上表费率适用于 60 岁以下的马来西亚员工。60 岁及以上员工及外籍员工费率不同(外籍员工 EPF 自 2025 年 10 月 1 日起为双方各 2%)。

HRD Corp levy (HRDF):HRD Corp 征费(HRDF): Employers in registrable sectors with 10 or more Malaysian employees must register with HRD Corp and pay a 1% levy on monthly wages (employers with 5–9 employees may register and pay 0.5%). It funds staff training you can later claim back.适用行业中雇有 10 名或以上马来西亚员工的雇主,须向 HRD Corp 注册并缴纳月薪 1% 的征费(雇 5–9 人者可选择注册并缴 0.5%)。这笔征费用于员工培训,日后可申请回扣。

3Minimum wage最低工资

Malaysia's minimum wage is RM1,700 per month, in force nationwide since 2025. It applies to basic pay only — allowances, bonuses and overtime don't count toward it.马来西亚最低工资为每月 RM1,700,自 2025 年起全国实施。它只适用于底薪 —— 津贴、奖金与加班费不计入。

4Working hours & overtime工时与加班

Standard working hours are up to 8 hours a day and 45 hours a week. Employees earning RM4,000 a month or less are entitled to overtime pay — 1.5× the hourly rate on a normal working day, 2× on a rest day, and 3× on a public holiday.标准工时为每日不超过 8 小时、每周 45 小时。月薪 RM4,000 或以下的员工可享加班费 —— 平日 1.5 倍、休息日 2 倍、公共假期 3 倍时薪。

5Leave entitlements假期福利

Minimum paid leave rises with length of service:带薪假期随年资增加:

6Payslips, EA form & Form E薪单、EA 表与 Form E

You must give every employee an itemised payslip (Employment Act s.25A). At year-end, prepare an EA form for each employee by the end of February summarising their pay and deductions, and file the employer return, Form E, with LHDN by 31 March.你须向每位员工提供逐项列明的薪单(《雇佣法》第 25A 条)。年终时,在 2 月底前为每位员工准备 EA 表,汇总其薪酬与扣款;并在 3 月 31 日前向 LHDN 呈交雇主报税表 Form E。

7Employer tax forms (e-SPC)雇主税务表格(e-SPC)

Besides EA and Form E, employers must notify LHDN about certain employee changes. These are all filed online through LHDN's e-SPC system:除了 EA 与 Form E,雇主还须就某些员工变动通知 LHDN。这些都可透过 LHDN 的 e-SPC 在线系统提交:

• CP22 — new employee: notify LHDN within 30 days of a new employee starting work.CP22 —— 新员工:须在新员工入职后 30 天内通知 LHDN。
• CP22A — cessation of employment (private sector): notify LHDN before an employee stops working — resignation, termination or retirement — generally at least 30 days ahead.CP22A —— 停止雇佣(私人领域):在员工停止工作(离职、辞退或退休)前通知 LHDN,一般至少提前 30 天。
• CP21 — employee leaving Malaysia: for an employee leaving the country for more than 3 months (commonly foreign / expat staff, or a Malaysian emigrating), notify LHDN at least 30 days before departure; you may need to withhold their final pay until tax clearance (SPC) is issued.CP21 —— 员工离境:适用于将离开马来西亚超过 3 个月的员工(常见于外派 / 外籍员工,或移居国外的本地人);须在离境前至少 30 天通知 LHDN,并可能须暂扣其最后薪资,直至完成税务结算(tax clearance / SPC)。

We prepare and submit all of these for you via e-SPC, so you never miss a notification.我们透过 e-SPC 为你准备并提交这些表格,让你不漏报。

8Key deadlines & penalties重要期限与罚则

Miss these and the costs add up:一旦逾期,代价会累积:

• Pay wages within 7 days after the end of the wage period (Employment Act s.19).工资须在工资期结束后 7 天内发放(《雇佣法》第 19 条)。
• Remit EPF, SOCSO, EIS and PCB by the 15th of the following month.EPF、SOCSO、EIS 与 PCB 须在次月 15 日前上缴。
• Issue EA forms by end of February; file Form E by 31 March.EA 表须在 2 月底前发出;Form E 须在 3 月 31 日前呈交。
• Late statutory payments attract penalties or interest from each body; paying wages late breaches the Employment Act.逾期缴款将被各机构罚款或加征利息;逾期发薪违反《雇佣法》。

9Ending employment结束雇佣

When employment ends, the statutory minimum notice is 4 weeks (under 2 years' service), 6 weeks (2–5 years) or 8 weeks (5+ years). For retrenchment, termination benefits are generally 10, 15 or 20 days' wages per year of service for those bands. Resignations, misconduct dismissals and retirements are excluded.雇佣结束时,法定最短通知期为 4 周(年资不足 2 年)、6 周(2–5 年)或 8 周(5 年以上)。若属裁员,遣散补偿一般为每服务年 10、15 或 20 天工资(对应上述年资)。自愿离职、行为不当解雇与退休不在此列。