Skip to content
NewMalaysia statutory schedules for 2026 are publishedRead the schedules
Log inBook a walkthrough

Statutory schedules

Every rate names its law and links to it. Old rates stay, so old payslips still add up.

Schemes in the Malaysia pack

6 schemes · 34 instruments cited

  • Employees Provident FundEPF

    Employees Provident Fund Act 1991

    Act 452Third Schedule
  • Social SecuritySOCSO

    Employees' Social Security Act 1969

    Act 4Third Schedule
  • Employment Insurance SystemEIS

    Employment Insurance System Act 2017

    Act 800Second Schedule
  • Monthly Tax DeductionPCB

    Income Tax (Deduction from Remuneration) Rules 1994

    Act 53LHDN MTD specification
  • HRD Corp levyHRDF

    Pembangunan Sumber Manusia Berhad Act 2001

    Act 612Section 14
  • Zakat deductionZAKAT

    Monthly salary deduction, rebated under the Income Tax Act

    State enactmentsPer state authority

What a schedule entry carries.

This is the shape of every rate row in the country pack. It is the reason a payslip from two years ago still recomputes to the figure that was paid.

Instrument
The Act, rule or specification that sets the figure, named exactly as it is published.
Source URL
Where it was read from. A citation nobody can open is a citation nobody can check.
Read on
The date somebody actually looked at the source, which is not the same as the date it was published.
Effective from
The date the figure begins to apply. Runs before it are unaffected, permanently.
Recorded as
A new row. A rate is never edited, so the list of what applied when is the history.

Rules, and where each was read

The pack ships these as 7 rule files. Each row below is generated from the file it describes, so this page cannot disagree with the data that computes a payslip.

SchemeInstrumentSourceRead onIn forceRowsStatus
SOCSOSOCSO / 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)1 June 20261 June 202665Reconciled
PCBPCB / 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)1 January 20261 January 20269Reconciled
PCB reliefsPCB / MTD — relief values, caps and rates.LHDN (Inland Revenue Board of Malaysia), "Specification for Monthly Tax Deduction (MTD) Calculations Using Computerized Calculation for 2026", updated 1 January 20261 January 20261 January 202620Reconciled
PCB provision capsPCB / 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 C151 January 20261 January 20264Reconciled
EPFEPF / KWSP contribution rates and wage banding — Employees Provident Fund Act 1991 (Act 452), Third Schedule, Parts A, C, E and F.KWSP, Employer - Mandatory Contribution (EPF Act 1991, Third Schedule Parts A/C/E/F)1 October 20251 October 202512Reconciled
EISEIS / SIP contribution amounts — Employment Insurance System Act 2017 (Act 800), Second Schedule.PERKESO, Rate Contribution ACT 8001 October 20241 October 202465Reconciled
HRD Corp levyHRD Corp levy rates — Pembangunan Sumber Manusia Berhad Act 2001, ss. 13-15.HRD Corp, Employers' Circular No. 5/2018, Attachment A (PSMB Act 2001 ss. 13-15)20 September 20181 October 20182Cited

Reconciled means the figures were checked against payroll a real person was really paid. Cited means we have the source and the date but have not yet checked it against a real payroll. Most of a new pack is the latter, and saying so is the point.

Amendment log

Every date a rate came into force, newest first. Rates are never edited, so a second row for a scheme is an amendment and this list is the history — nothing was updated in place to produce it.

  1. 1 June 2026SOCSO in force from this date. Runs before it are unaffected, permanently.
  2. 1 January 2026PCB, PCB reliefs, PCB provision caps in force from this date. Runs before it are unaffected, permanently.
  3. 1 October 2025EPF in force from this date. Runs before it are unaffected, permanently.
  4. 1 October 2024EIS in force from this date. Runs before it are unaffected, permanently.
  5. 1 October 2018HRD Corp levy in force from this date. Runs before it are unaffected, permanently.

Frequently asked questions.

01.

Where do these figures come from?

The published law itself, read on a recorded date from a recorded link. Every rate carries that with it, and a country pack whose rates do not will not load at all.

02.

What happens when a schedule is amended?

The change is added with its own start date and the old one is left alone. That is why an older payslip adds back up to what was actually paid, not to what the rule says today.

03.

I think one of these is wrong. What do I do?

Tell us, with the instrument and the figure you believe is correct. A disagreement between a published source and what PEOPLE applies is a defect, and it is the kind we most want reported. Write to coding@hazli.dev.

04.

Do you support Sabah and Sarawak differences?

Where an instrument sets a different figure by state, the rule data is keyed accordingly. Whether a given scheme currently differs is a question for the instrument, not for PEOPLE, which is why this page names the instrument.

A figure you can
go and check.

Every rate PEOPLE applies names its instrument, the date it takes effect, and the URL it was read from.

Book a walkthroughWatch the 2-min tour