EPF contribution calculator 2026
On RM5,000 a month you pay RM550 into EPF (11%) and your employer adds RM650 (13%): RM1,200 a month. Above RM5,000 the employer’s rate drops to 12%.
Rates checked
Your net salary
Gaji bersih · take-home pay
a month
from RM5,000.00 a month before deductions
Take-home (gaji bersih)RM4,268.2085%
RM5,000.00 salary, less RM110.00 PCB, RM550.00 EPF, RM61.90 SOCSO, RM9.90 EIS.
PCB (income tax)RM110.002%
LHDN’s formula projects your chargeable income for 2026: RM5,000.00 × 12, less EPF (relief capped at RM4,000 a year) and reliefs of RM9,000, gives P = RM47,000.07.
Tax on that from LHDN’s table: (RM47,000.07 − RM35,000) × 6% + RM600 = RM1,320.00 for the year.
January’s share: RM1,320.00 ÷ 12 = RM110.00, rounded up to the next 5 sen: RM110.00.
EPF (KWSP)RM550.0011%
Your share is 11% of wages on the KWSP Third Schedule: your salary falls in the band RM4,980.01 to RM5,000.00, taken at RM5,000, so RM550 (11% of RM5,000).
Your employer adds RM650 on top; it doesn’t come out of your pay.
SOCSO (PERKESO)RM61.901%
PERKESO’s table for wages over RM4,900 up to RM5,000:
Invalidity scheme: RM24.75
LINDUNG 24 Jam (non-work accidents): RM37.15
Your employer pays RM86.65 for employment injury and invalidity.
EISRM9.900%
0.2% of the middle of your wage band, up to the RM6,000 ceiling: RM9.90. Your employer pays the same.
Of a RM100 raise you’d keep RM81.60.
Your employer also pays RM746.55 a month in EPF, SOCSO and EIS: you cost RM5,746.55 to employ.
EPF each month and year
- You
- RM550.00
- Employer
- RM650.00
- Into your account
- RM1,200.00
- A year
- RM14,400.00
EPF rates for 2026
- Employees under 60 (Malaysians and permanent residents): 11%. Employer: 13% on wages up to RM5,000, 12% above.
- Malaysians aged 60 and over: nothing from you; employer 4%.
- Permanent residents aged 60 and over: 5.5%; employer 6.5% up to RM5,000, 6% above.
| Salary | You (11%) | Employer | Total |
|---|---|---|---|
| RM1,700 | RM187 | RM221 | RM408 |
| RM2,000 | RM220 | RM260 | RM480 |
| RM2,500 | RM275 | RM325 | RM600 |
| RM3,000 | RM330 | RM390 | RM720 |
| RM3,500 | RM385 | RM455 | RM840 |
| RM4,000 | RM440 | RM520 | RM960 |
| RM4,500 | RM495 | RM585 | RM1,080 |
| RM5,000 | RM550 | RM650 | RM1,200 |
| RM5,500 | RM605 | RM660 | RM1,265 |
| RM6,000 | RM660 | RM720 | RM1,380 |
| RM7,000 | RM770 | RM840 | RM1,610 |
| RM8,000 | RM880 | RM960 | RM1,840 |
| RM10,000 | RM1,100 | RM1,200 | RM2,300 |
| RM15,000 | RM1,650 | RM1,800 | RM3,450 |
| RM20,000 | RM2,200 | RM2,400 | RM4,600 |
Shares come from KWSP’s Third Schedule, in force from the October 2025 wages. The EPF rates guide explains the bands and the bonus rule.
Other calculators
Questions
Why is my EPF not exactly 11%?
Up to RM20,000 a month, KWSP doesn’t use the exact percentage: it puts your wages in a band (RM20 wide up to RM5,000, RM100 wide above) and takes 11% of the top of the band, rounded up to the ringgit. On RM2,390 that’s 11% of RM2,400: RM264.
Can I contribute more than 11%?
Yes. You can ask your employer to deduct more, or top up your account yourself. Only RM4,000 a year of EPF counts towards your tax relief, though, and the standard 11% reaches that on any salary over about RM3,020 a month.
What changes at 60?
Malaysians stop paying the employee share and employers pay 4% (Part E of the Third Schedule). Permanent residents keep paying 5.5%, with the employer at 6.5% or 6%.
Does EPF reduce my tax?
Yes, up to RM4,000 a year, and PCB already allows for it. Above that, extra EPF doesn’t cut your tax.
Sources
- KWSP (EPF): Employer mandatory contribution: contribution rates (checked 26 October 2026)
- KWSP (EPF): Third Schedule, EPF Act 1991: contribution rates from 1 October 2025 (checked 26 October 2026)
- LHDN (Inland Revenue Board of Malaysia): Specification for Monthly Tax Deduction (MTD) Calculations Using Computerised Calculation for 2026 (checked 26 October 2026)
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