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NewMalaysia statutory schedules for 2026 are publishedRead the schedules

Statutory sources cited by PEOPLE:34

Payroll that shows
its working

For Malaysian employers. Every deduction is worked out from the published schedules, and shows the law it came from.

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EPFRM 24,318.00Act 452 · Third ScheduleSOCSORM 3,204.50Act 4 · Third ScheduleEISRM 912.40Act 800 · Second SchedulePCBRM 11,512.00LHDN MTD specification

EPF · Marina Yusof

RM 1,054.69

Pay item
Basic salary
Wage base
EPF wages
Rule
Act 452, Third Schedule, Part A
In force from
1 Oct 2025

Reconciled against a real payroll

SOCSO · Marina Yusof

RM 74.25

Pay item
Basic salary
Wage base
SOCSO wages
Rule
Act 4, Third Schedule, Category 1
In force from
1 Jun 2026

Reconciled against a real payroll

EIS · Marina Yusof

RM 19.75

Pay item
Basic salary
Wage base
EIS wages
Rule
Act 800, Second Schedule
In force from
1 Oct 2024

Reconciled against a real payroll

PCB · Marina Yusof

RM 512.00

Pay item
Basic salary, less EPF relief
Wage base
Chargeable income
Rule
MTD 2026 specification, Category 3
In force from
1 Jan 2026

Cited, not yet reconciled

1 blocker. Faiz Rahman — no tax residency status on record. No figure will be computed for this employee until there is one.

Built with

Payroll, statutory filing, and the record behind them. One system, and every figure keeps what it was worked out from.

Salary · Marina Yusof

1 Jan 2026RM 8,400.00
1 Jul 2025RM 7,600.00
3 Feb 2024RM 6,900.00

Employment record

Who works for you, what you know about them, and what they are paid. Every change keeps its date; the old answer stays.

Explore the employment record

Aug 2026 · locked

42
Basic228,400.00
Overtime18,209.00
Allowances15,500.00
Gross262,109.00

Payroll runs

Each run says everything about that month. Nothing is quietly carried over from the month before.

Explore payroll runs

Malaysia · v2026.8

EPFSOCSOEISPCBHRD CorpZakat
34 instruments, each with a source URL

Statutory packs

EPF, SOCSO, EIS, PCB, the HRD Corp levy and zakat — each rate with its start date and source.

Explore statutory packs

EPF · the working

Pay itemBasic salary
Wage baseEPF wages
RuleAct 452, Third Sch.
Lineverified

Audit trail

Every line shows its working, the law behind it, and whether we have checked it against a real payroll.

Explore the audit trail

Year to date · 2026

JFMAMJJASOND

May is unaccounted for. No figure computes until it is.

Mid-year switch

Your year so far is your last provider's runs plus ours, added up.

Explore the mid-year switch
POST/v1/runs
{
  "entity": "acme-sdn-bhd",
  "period": "2026-08",
  "items": [ … ]
}
SDK, docs and MCP tools generated from this

API and MCP

One API definition. Docs, client library, agent tools, and our own app are built from it.

Explore the API contract

One run in, everything auditable out. The diagram is the architecture: nothing enters a run except the record and the pack.

Built for employers who have to be able to prove it. Payroll bureaus, group finance teams, and companies that file their own.

Who it’s for

The shape of the problem changes with how many entities you run. Needing to show where a figure came from does not.

Read what each of these gets

Choose an audience

A company filing its own

Statutory forms generated from the pack that computes them · Bank files versioned with the rules that produced them · Blockers before the run, not surprises after it

One entity, one payroll, one person accountable when LHDN asks. The working behind every line — not a spreadsheet defended from memory.

More on a company filing its own

2 blockers

Run held
Faiz Rahmanno tax residency status on recordrefused
Nurul Ainano EPF membership numberrefused
40 otherscomputed

A group with several entities

One record across entities · Year-to-date derived, never re-entered · Per-entity filing, one place to read it

Employees move between companies, and year-to-date figures follow the person, not the payroll. A mid-year transfer is a statement, not a re-entry exercise.

More on a group with several entities

Year to date · 2026

JFMAMJJASOND

May is unaccounted for. No figure computes until it is.

A payroll bureau

Citation on every line, per client · Runs reproduce years later · API and MCP for the tooling you already run

Filing on behalf of clients means defending someone else's numbers to a regulator. The answer to a query is a citation, not a reconstruction.

More on a payroll bureau

EPF · the working

Pay itemBasic salary
Wage baseEPF wages
RuleAct 452, Third Sch.
Lineverified

An accounting firm

Working papers that are the working · Exports for the accounts you already keep · Nothing computed that cannot be derived

Payroll is where compilations go wrong: figures arrive with no working. Here they arrive with it.

More on an accounting firm
zodpackages/contract
docs/openapi.json
packages/sdk
MCP tool definitions
API reference

Drift fails the build, not a review.

A different bargain for statutory payroll. When something is missing, most payroll software puts a zero and carries on. PEOPLE stops and tells you.

01

The part that does the maths has never heard of Malaysia

It knows no EPF, SOCSO or PCB. Malaysia plugs in as a separate piece, so a second country never touches the sums.

02

No silent zero

If something is missing we name the person and say what we need. We never put a zero in and carry on.

03

Every rate says where it came from

Which law sets it, where we read it, and when. New rates are added; old ones stay.

Audit trail

Every amount traces to a statute.

A payslip is not a picture of a number. It keeps what it was worked out from, so opening it later redoes the sum and checks.

See the schedules

What was paid, and to whom. A number with nothing behind it is refused on entry, not on payday.

#041213 / 08 / 2026

EPF Third Schedule amended

Published 1 Aug 2026 · effective 1 Sep 2026

InstrumentAct 452, Third Schedule
Recorded asAdded, not edited
Runs before 1 Sepunchanged
Sourcefederalgazette.agc.gov.my
August payslips still recompute to what was paid
MFRS

Enterprise-grade
Security.

Security at PEOPLE

Integrations

Bank files and statutory forms are generated with the rates, so they change together. Exports for the accounts you already keep.

See all integrations

PEOPLE API

Written down once, then published as an OpenAPI document, a typed client and agent tools. Other countries are written against the same spec.

Explore the API

Proof · checkable claims only

Checkable claims only. Every figure below points at something you can go and read.

6

statutory schemes in the Malaysia pack

EPF, SOCSO, EIS, PCB, HRD Corp, zakat

34

instruments cited, each with a source URL

Listed in full on /schedules

0

mentions of EPF or SOCSO in the part that does the maths

The build fails if one appears

0

places money is held as a decimal, so nothing rounds away

It is whole sen, everywhere

1

place the API is written down

Docs, client library and agent tools are built from it

Never edited

rates — a new one is added and the old one stays

So last year's payslip still adds up

Forward only

database changes, because payslips were already paid

There is no undo on money that has moved

Every merge

is scanned and signed before it can ship

And a person still has to approve the release

Coverage

The whole pack, on one panel. Every schedule PEOPLE reads, with its source and its read date.

See the schedules

7schedules published

177rule rows

6of 7 reconciled against real payrolls

Last read · JUN 2026

SOCSO

Reconciled

65 rule rows · read JUN 2026

PERKESO, Act 4: New Contribution Rate Including the Non-Employment Injury Security Scheme (SKBBK)

PCB

Reconciled

9 rule rows · read JAN 2026

LHDN (Inland Revenue Board of Malaysia), "Specification for Monthly Tax Deduction (MTD) Calculations Using Computerized Calculation for 2026", updated 1 January 2026, section D(b)(1) "Table 1: Value of P, M, R and B" (p.11, reproduced p.50)

PCB reliefs

Reconciled

20 rule rows · read JAN 2026

LHDN (Inland Revenue Board of Malaysia), "Specification for Monthly Tax Deduction (MTD) Calculations Using Computerized Calculation for 2026", updated 1 January 2026

PCB provision caps

Reconciled

4 rule rows · read JAN 2026

LHDN (Inland Revenue Board of Malaysia), "Explanatory Notes for Form TP1 2026" and Form TP1 (1/2026) sections C1, C3, C4 and C15

EPF

Reconciled

12 rule rows · read OCT 2025

KWSP, Employer - Mandatory Contribution (EPF Act 1991, Third Schedule Parts A/C/E/F)

EIS

Reconciled

65 rule rows · read OCT 2024

PERKESO, Rate Contribution ACT 800

HRD Corp levy

Cited

2 rule rows · read SEP 2018

HRD Corp, Employers' Circular No. 5/2018, Attachment A (PSMB Act 2001 ss. 13-15)

What has been read. Every rate says where it came from and the day we read it.

In forceJUN 2026
SOCSO
65 rule rowsReconciled

Read · JUN 2026

SOCSO / PERKESO contribution amounts — Employees' Social Security Act 1969 (Act 4), Third Schedule, including the Non-Employment Injury Security Scheme (SKBBK).

PERKESO, Act 4: New Contribution Rate Including the Non-Employment Injury Security Scheme (SKBBK), read on 1 June 2026.

See the SOCSO schedule
In forceJAN 2026
PCB
9 rule rowsReconciled

Read · JAN 2026

PCB / MTD — Table 1: Value of P, M, R and B.

LHDN (Inland Revenue Board of Malaysia), "Specification for Monthly Tax Deduction (MTD) Calculations Using Computerized Calculation for 2026", updated 1 January 2026, section D(b)(1) "Table 1: Value of P, M, R and B" (p.11, reproduced p.50), read on 1 January 2026.

See the PCB schedule
In forceJAN 2026
PCB provision caps
4 rule rowsReconciled

Read · JAN 2026

PCB / MTD — provision group caps: one annual limit shared across several item types.

LHDN (Inland Revenue Board of Malaysia), "Explanatory Notes for Form TP1 2026" and Form TP1 (1/2026) sections C1, C3, C4 and C15, read on 1 January 2026.

See the PCB provision caps schedule

Ready to run payroll
you can prove?

Malaysia is live. We will not run anything until every month of your half-finished year adds up.