This is the rules reference. For how it works in the software, see Statutory Contributions in the reference, or the how-to Run payroll.
Every Malaysian employer withholds and remits a set of statutory payroll deductions each month, to three agencies: KWSP (EPF), PERKESO (SOCSO, EIS and SKBBK), and LHDN (monthly tax, PCB). This section is the plain-language reference to who contributes, how much, and by when.
- EPF (KWSP): the retirement fund, employer and employee shares by wage and age
- SOCSO & EIS (PERKESO): injury and invalidity cover, and employment insurance
- PCB / MTD (LHDN): monthly tax deduction from salary
- SKBBK (Lindung 24 Jam): the non-work accident scheme, now voluntary for locals
- Deadlines & annual filing: the monthly 15th, and the year-end forms
The five obligations at a glance
| Deduction | Agency | Who pays |
|---|---|---|
| EPF | KWSP | Employer + employee |
| SOCSO | PERKESO | Employer + employee |
| EIS | PERKESO | Employer + employee |
| SKBBK (Lindung 24 Jam) | PERKESO | Employee (voluntary for locals) |
| PCB (MTD) | LHDN | Employee (withheld by employer) |
The monthly rhythm
Each pay run computes these deductions, and the employer remits them to the agencies by the 15th of the following month. EPF, PERKESO and LHDN each take their own return or upload file. Cloudby produces those files from your payroll run: see the Statutory Forms reference.
The annual layer
On top of the monthly cycle, employers file a year-end set with LHDN: Form E and each employee’s EA statement. Cloudby generates these from the year’s runs: see Statutory filings. The Deadlines page collects every date.
Related
- Reference: Statutory Contributions (the Cloudby feature)
- Reference: Statutory Forms and Statutory filings
- How-To: Run payroll