{"id":11228,"date":"2023-04-04T18:25:38","date_gmt":"2023-04-04T08:25:38","guid":{"rendered":"https:\/\/employmenthero.com\/my\/blog\/statutory-contributions-deductions\/"},"modified":"2025-10-03T01:57:21","modified_gmt":"2025-10-03T01:57:21","slug":"statutory-contributions-deductions","status":"publish","type":"post","link":"https:\/\/employmenthero.com\/my\/blog\/statutory-contributions-deductions\/","title":{"rendered":"Statutory Contributions and Deductions"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull blog-template-header has-neutral-100-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--16)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" class=\"blog-template-breadcrumb wp-block-employmentherocom2025-breadcrumb-block\"><nav role=\"navigation\" aria-label=\"Breadcrumbs\" class=\"breadcrumb\"><ol class=\"breadcrumb-items\"><li class=\"breadcrumb-item breadcrumb-item--current breadcrumb-item--home\"><span class=\"breadcrumb-item-name\">Home<\/span><\/li><\/ol><\/nav><script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"item\":{\"name\":\"Home\",\"@id\":\"https:\\\/\\\/employmenthero.com\\\/my\\\/\"}}]}<\/script><\/div>\n\n\n<div class=\"wp-block-group blog-template-tags-row is-content-justification-space-between is-nowrap is-layout-flex wp-container-core-group-is-layout-4 wp-block-group-is-layout-flex\" style=\"padding-bottom:var(--wp--preset--spacing--9)\">\n<div class=\"wp-block-group blog-template-tags is-layout-flex wp-container-core-group-is-layout-1 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\" style=\"padding-top:var(--wp--preset--spacing--2);padding-bottom:var(--wp--preset--spacing--2)\">\n<div class=\"wp-block-button is-style-ghost is-style-ghost--1\"><a class=\"wp-block-button__link has-btn-black-background-color has-background wp-element-button has-icon__eye\"><span class=\"wp-block-button__link-icon\" aria-hidden=\"true\"><svg width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"> <g clip-path=\"url(#clip0_5893_17419)\"> <path d=\"M19.8727 9.55732C19.7127 9.30315 15.8927 3.33398 10.0002 3.33398C4.10771 3.33398 0.287713 9.30315 0.127713 9.55732C0.0442677 9.69013 0 9.8438 0 10.0007C0 10.1575 0.0442677 10.3112 0.127713 10.444C0.287713 10.6982 4.10771 16.6673 10.0002 16.6673C15.8927 16.6673 19.7127 10.6982 19.8727 10.444C19.9562 10.3112 20.0004 10.1575 20.0004 10.0007C20.0004 9.8438 19.9562 9.69013 19.8727 9.55732ZM10.0002 15.0007C5.88605 15.0007 2.80271 11.299 1.84855 10.0007C3.12342 8.22835 4.79779 6.78123 6.73605 5.77648C6.15544 6.50283 5.83739 7.40411 5.83355 8.33398C5.83355 9.43905 6.27253 10.4989 7.05394 11.2803C7.83534 12.0617 8.89514 12.5007 10.0002 12.5007C11.1053 12.5007 12.1651 12.0617 12.9465 11.2803C13.7279 10.4989 14.1669 9.43905 14.1669 8.33398C14.1629 7.40674 13.8468 6.50785 13.2694 5.78232C15.2033 6.78886 16.8752 8.23337 18.1519 10.0007C17.201 11.3015 14.1277 15.0007 10.0002 15.0007Z\" fill=\"currentColor\"\/> <\/g> <defs> <clipPath id=\"clip0_5893_17419\"> <rect width=\"20\" height=\"20\" fill=\"white\"\/> <\/clipPath> <\/defs> <\/svg><\/span>Blog<\/a><\/div>\n<\/div>\n\n\n<ul style=\"display: flex; gap: var(--wp--preset--spacing--2); padding-left: 0; flex-wrap: wrap;\"><li style=\"background-color: #e8e7e8;padding: var(--wp--preset--spacing--0-5) var(--wp--preset--spacing--3);border-radius: var(--wp--preset--spacing--8);margin: 0;display: inline-flex;align-self: center;\">\n                <span class=\"has-sm-font-size\" >\n                    <a href=\"https:\/\/employmenthero.com\/my\/resources\/sme-bizhub-payroll\" title=\"MY SME BizHub - Payroll\" style=\"font-weight: 500;\">MY SME BizHub &#8211; Payroll<\/a>\n                <\/span>\n                <\/li><\/ul><\/div>\n\n\n\n<div class=\"wp-block-group blog-template-social-desktop is-vertical is-layout-flex wp-container-core-group-is-layout-3 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-2 wp-block-group-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--2);margin-bottom:var(--wp--preset--spacing--2)\"><div \n    class=\"eh-social-sharing-button wp-block-employmentherocom2025-eh-social-sharing-button\" data-icon=\"facebook\" data-social-type=\"facebook\">\n    <span style=\"display: flex;\">\n        <svg class=\"icon\" width=\"24px\" height=\"24px\" viewBox=\"0 0 20 20\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"> <title>Group<\/title> <path d=\"M14.4446 6.47609H11.4173V4.40033C11.4173 3.62078 11.9115 3.43904 12.2596 3.43904C12.6068 3.43904 14.3958 3.43904 14.3958 3.43904V0.0120058L11.4537 0C8.18772 0 7.44447 2.55599 7.44447 4.19168V6.47609H5.55566V10.0075H7.44447C7.44447 14.5394 7.44447 20 7.44447 20H11.4173C11.4173 20 11.4173 14.4856 11.4173 10.0075H14.0981L14.4446 6.47609Z\"><\/path><\/svg> \n    <\/span>\n    <\/div>\n\n<div \n    class=\"eh-social-sharing-button wp-block-employmentherocom2025-eh-social-sharing-button\" data-icon=\"twitter\" data-social-type=\"twitter\">\n    <span style=\"display: flex;\">\n        <svg class=\"icon\" width=\"17\" height=\"18\" viewBox=\"0 0 17 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"> <g clip-path=\"url(#clip0_2187_1527)\"> <path d=\"M6.88269 10.3821L0.554058 18H2.05374L7.54889 11.3855L11.9379 18H17L10.363 7.99774L17 0.00924304H15.5002L9.69721 6.99436L5.06215 0.00924304H-5.51343e-07L6.88306 10.3821H6.88269ZM8.93683 7.90961L9.60929 8.90561L14.9598 16.8309H12.6563L8.33833 10.4349L7.66587 9.43894L2.05303 1.12518H4.35659L8.93683 7.90923V7.90961Z\" fill=\"currentColor\"><\/path> <\/g> <defs> <clipPath id=\"clip0_2187_1527\"> <rect width=\"17\" height=\"18\" fill=\"white\" transform=\"matrix(-1 0 0 -1 17 18)\"><\/rect> <\/clipPath> <\/defs> <\/svg> \n    <\/span>\n    <\/div>\n\n<div \n    class=\"eh-social-sharing-button wp-block-employmentherocom2025-eh-social-sharing-button\" data-icon=\"linkedin\" data-social-type=\"linkedin\">\n    <span style=\"display: flex;\">\n        <svg class=\"icon\" width=\"17px\" height=\"16px\" viewBox=\"0 0 17 16\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"> <title>Shape<\/title> <g id=\"Symbols\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\"> <g id=\"Icons\/Social\" transform=\"translate(-74.000000, -2.000000)\" fill=\"#000000\" fill-rule=\"nonzero\"> <path d=\"M74.2155762,7.20409322 L77.8588786,7.20409322 L77.8588786,18 L74.2155762,18 L74.2155762,7.20409322 Z M76.0616143,2 C74.8146643,2 74,2.80609002 74,3.86411056 C74,4.90036967 74.7908238,5.72989508 76.0139333,5.72989508 L76.0371667,5.72989508 C77.3079571,5.72989508 78.0993476,4.90032981 78.0993476,3.86411056 C78.0755071,2.80609002 77.3079976,2 76.0616143,2 Z M86.8041976,6.95048874 C84.8702857,6.95048874 84.0038929,7.99790755 83.5205667,8.73245583 L83.5205667,7.20409322 L79.8761714,7.20409322 C79.924419,8.21687707 79.8761714,18 79.8761714,18 L83.5205667,18 L83.5205667,11.9708054 C83.5205667,11.6478911 83.5444071,11.3261725 83.6402952,11.0948476 C83.9041595,10.4502147 84.5037738,9.78266458 85.5095667,9.78266458 C86.8291714,9.78266458 87.3561714,10.773129 87.3561714,12.2237722 L87.3561714,18 L91,18 L91,11.8093881 C91,8.49339883 89.2027762,6.95048874 86.8041976,6.95048874 Z\" id=\"Shape\"><\/path> <\/g> <\/g> <\/svg> \n    <\/span>\n    <\/div>\n\n<div \n    class=\"eh-social-sharing-button wp-block-employmentherocom2025-eh-social-sharing-button\" data-icon=\"link\" data-social-type=\"copy\">\n    <span style=\"display: flex;\">\n        <svg class=\"icon\" width=\"18px\" height=\"19px\" viewBox=\"0 0 18 19\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\"> <title>Group 7<\/title> <defs> <polygon id=\"path-1\" points=\"0 0 11.3597146 0 11.3597146 13.250495 0 13.250495\"><\/polygon> <polygon id=\"path-3\" points=\"0 0 11.4438464 0 11.4438464 13.237235 0 13.237235\"><\/polygon> <\/defs> <g id=\"Symbols\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\"> <g id=\"Icons\/Social\" transform=\"translate(-115.000000, 0.000000)\"> <g id=\"Group-7\" transform=\"translate(115.000000, 0.000000)\"> <g id=\"Group-3\" transform=\"translate(6.640285, 0.000000)\"> <mask id=\"mask-2\" fill=\"white\"> <use xlink:href=\"#path-1\"><\/use> <\/mask> <g id=\"Clip-2\"><\/g> <path d=\"M9.6365839,1.06427739 L9.6365839,1.06407143 C7.63313006,-0.581342526 4.71799441,-0.287025772 3.06469376,1.72767436 L1.68152847,3.42787366 C1.2637913,3.94153775 1.3305731,4.70585509 1.8305341,5.13486964 C2.33069565,5.56409016 3.0749216,5.4955055 3.49265877,4.98184141 L4.8760246,3.28143615 C5.71089731,2.25863908 7.1949372,2.1243532 8.19104884,2.98176443 C8.20769415,2.99597567 8.22413891,3.01059882 8.24038313,3.02522198 C9.18174573,3.92361924 9.26838157,5.42383144 8.43691815,6.43015171 L5.5610895,9.96627791 L5.53461744,9.99634806 C5.38079871,10.1792405 5.20090901,10.3370058 5.00076417,10.4640831 C4.04676718,11.0718709 2.80719278,10.901748 2.04211006,10.0579301 C1.59709864,9.56877523 0.850065046,9.54303024 0.374169553,10.0002613 C-0.100522665,10.4562566 -0.127195273,11.2205739 0.315008503,11.7099348 C1.3991598,12.9045024 2.99670869,13.4575049 4.56377459,13.1800768 C4.80503134,13.1364133 5.04287882,13.0742134 5.27470991,12.9934771 C6.09434113,12.7094584 6.82152068,12.1980598 7.37542854,11.5155086 L10.2440375,7.98947441 C11.0680808,6.96832503 11.4617524,5.65182909 11.3372134,4.33183184 C11.2235039,3.05137889 10.6100339,1.87267016 9.6365839,1.06427739\" id=\"Fill-1\" fill=\"#000000\" mask=\"url(#mask-2)\"><\/path> <\/g> <g id=\"Group-6\" transform=\"translate(0.000000, 5.762765)\"> <mask id=\"mask-4\" fill=\"white\"> <use xlink:href=\"#path-3\"><\/use> <\/mask> <g id=\"Clip-5\"><\/g> <path d=\"M7.78481199,8.39527139 L6.54864687,9.91484383 C5.73222439,10.9339336 4.27946967,11.1129128 3.25127068,10.3214088 C2.2300908,9.49612727 2.05361038,7.97696676 2.85719793,6.92821874 C2.87083505,6.91050619 2.88447217,6.89299959 2.89851039,6.87569896 L5.82387388,3.27984437 L5.84553284,3.25492322 C5.99915102,3.07203079 6.17924127,2.91447144 6.37938611,2.78739415 C7.23972815,2.23645131 8.34754387,2.31595185 9.12506044,2.98449782 C9.2157072,3.06235067 9.30073868,3.14700021 9.37915214,3.23782854 C9.60657122,3.50207514 9.93486491,3.6513961 10.2784001,3.64665902 C10.6175233,3.64171598 10.9377951,3.48498047 11.155588,3.21764447 L11.1696262,3.20034383 C11.5426416,2.74620216 11.5342187,2.07930388 11.1497722,1.63546021 C9.42768425,-0.367088286 6.45118155,-0.55698335 4.50107292,1.21159465 C4.32298813,1.37306725 4.15713665,1.54813319 4.00472174,1.73555674 L1.08738009,5.32173121 C-0.548874157,7.35084854 -0.312430505,10.3492133 1.62043117,12.0813364 C2.56821124,12.921447 3.80678291,13.3317192 5.05377751,13.2188532 C5.20097822,13.2064956 5.34697566,13.1875473 5.49176982,13.1613904 C6.61362375,12.9593437 7.63039162,12.3585585 8.36398864,11.4636626 L9.59594229,9.94923914 C10.0136795,9.43578101 9.94709821,8.67146367 9.44693666,8.24224316 C8.94677511,7.81302264 8.20254916,7.8816073 7.78481199,8.39527139\" id=\"Fill-4\" fill=\"#000000\" mask=\"url(#mask-4)\"><\/path> <\/g> <\/g> <\/g> <\/g> <\/svg> \n    <\/span>\n            <span class=\"eh-social-sharing-button__copied_text\">\n            URL copied for sharing!        <\/span>\n    <\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-5 wp-block-group-is-layout-constrained\"><h1 class=\"blog-template-title wp-block-post-title\">Statutory Contributions and Deductions<\/h1><\/div>\n\n\n\n<p class=\"blog-template-sub-title\" style=\"padding-top:var(--wp--preset--spacing--9);padding-bottom:var(--wp--preset--spacing--9);line-height:1.5\">\n    Find out about mandatory employer and employee obligations with regards to statutory contributions and salary deductions in Malaysia. \n<\/p>\n\n\n\n<div class=\"wp-block-group blog-template-meta-row is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\">\n<p class=\"has-text-align-center has-sm-font-size\" style=\"border-left-style:none;border-left-width:0px;padding-left:0\">Published<\/p>\n\n\n<div class=\"wp-block-post-date has-sm-font-size\"><time datetime=\"2023-04-04T18:25:38+00:00\">Apr 4, 2023<\/time><\/div>\n\n\n<p class=\"has-text-align-center has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\">Updated<\/p>\n\n\n<div class=\"wp-block-post-date__modified-date wp-block-post-date has-sm-font-size\"><time datetime=\"2025-10-03T01:57:21+00:00\">Oct 3, 2025<\/time><\/div>\n\n\n<p class=\"has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\">11 mins read<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull blog-image-container has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-large is-resized blog-template-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"676\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Salary-Deductions-1-1024x676.png\" alt=\"\" class=\"wp-image-23507\" style=\"object-fit:cover;width:864px;height:561px\" srcset=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Salary-Deductions-1-1024x676.png 1024w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Salary-Deductions-1-300x198.png 300w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Salary-Deductions-1-768x507.png 768w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Salary-Deductions-1-576x380.png 576w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Salary-Deductions-1-440x290.png 440w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Salary-Deductions-1.png 1152w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" id=\"content-wrapper\">\n<div class=\"content-single-table-content\"><\/div>\n\n\n\n<div class=\"wp-block-group content_single content_single--blog content-single-content-wysiwyg wysiwyg content-wrapper has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-bottom:var(--wp--preset--spacing--4)\">\n<p class=\"legal\"><em><strong>Disclaimer:<\/strong> The information in this article is current as at 12th April 2023, and has been prepared by 91爆料 Pty Ltd (ABN 11 160 047 709) and its related bodies corporate (91爆料). The views expressed in this article are general information only, are provided in good faith to assist employers and their employees, and should not be relied on as professional employment or legal advice. Any reference to government policies, regulations, or guidance is for informational purposes only and should not be considered official government advice. The information is based on data supplied by third parties. While such data is believed to be accurate, it has not been independently verified and no warranties are given that it is complete, accurate, up to date or fit for the purpose for which it is required. 91爆料 does not accept responsibility for any inaccuracy in such data and is not liable for any loss or damages arising directly or indirectly as a result of reliance on, use of or inability to use any information provided in this article. You should undertake your own research and seek professional advice before making any decisions or relying on the information in this article.<\/em><\/p>\n\n\n<hr \/>\n\n<h2><\/h2>\n<h2>Employees Provident Fund (EPF)<\/h2>\nThe <a href=\"https:\/\/www.kwsp.gov.my\/\" target=\"_blank\" rel=\"noopener\">Employees Provident Fund (EPF)<\/a> is a government fund established in 1951. It is aimed at helping the Malaysian workforce save for their retirement, in accordance with the Employees Provident Fund Act (1991).\n\nEPF payments only apply to Malaysian citizens and permanent residents. It is optional for foreign employees, but both the employer and employee must contribute if the foreign employee opts to do so.\n\nEPF payments are to be deducted from an employee\u2019s salary and paid to the EPF by the employer, on the employee\u2019s behalf. The employer must also make their own contribution to the EPF for each employee.\n\nThe rates at which the employee\u2019s deduction and the employer\u2019s contribution are paid depend on the employee\u2019s age, monthly salary and citizenship status.\n\nThe contribution rates are as follows:\n<table style=\"width: 61.0021%;\">\n<tbody>\n<tr>\n<td style=\"width: 43.0874%;\"><b>Employee status<\/b><\/td>\n<td style=\"width: 12.3982%;\"><b>Monthly salary<\/b><\/td>\n<td style=\"width: 14.1466%;\"><b>Stage 1\n<\/b><b>(Below 60 years old)<\/b><\/td>\n<td style=\"width: 16.7353%;\"><b>Stage 2\n<\/b><b>(Age 60 and above)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.0874%;\"><span style=\"font-weight: 400;\">Malaysian citizen<\/span><\/td>\n<td style=\"width: 12.3982%;\"><span style=\"font-weight: 400;\">No limit<\/span><\/td>\n<td style=\"width: 14.1466%;\"><\/td>\n<td style=\"width: 16.7353%;\"><span style=\"font-weight: 400;\">Employees share: 0%\n<\/span><span style=\"font-weight: 400;\">Employer\u2019s share: 4%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.0874%;\"><span style=\"font-weight: 400;\">Malaysian citizen\/ PR\/ Non-Malaysians (registered as a member before 1 August 1998)<\/span><\/td>\n<td style=\"width: 12.3982%;\"><span style=\"font-weight: 400;\">RM5,000 and below<\/span><\/td>\n<td style=\"width: 14.1466%;\"><span style=\"font-weight: 400;\">Employees share: 11%\n<\/span><span style=\"font-weight: 400;\">Employer\u2019s share: 13%<\/span><\/td>\n<td style=\"width: 16.7353%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.0874%;\"><span style=\"font-weight: 400;\">PR\/ Non-Malaysians (registered as a member before 1 August 1998)<\/span><\/td>\n<td style=\"width: 12.3982%;\"><span style=\"font-weight: 400;\">RM5,000 and below<\/span><\/td>\n<td style=\"width: 14.1466%;\"><\/td>\n<td style=\"width: 16.7353%;\"><span style=\"font-weight: 400;\">Employees share: 5.5%\n<\/span><span style=\"font-weight: 400;\">Employer\u2019s share: 6.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.0874%;\"><span style=\"font-weight: 400;\">Malaysian citizen\/ PR\/ Non-Malaysians (registered as a member before 1 August 1998)<\/span><\/td>\n<td style=\"width: 12.3982%;\"><span style=\"font-weight: 400;\">More than RM5,000<\/span><\/td>\n<td style=\"width: 14.1466%;\"><span style=\"font-weight: 400;\">Employees share: 11%\n<\/span><span style=\"font-weight: 400;\">Employer\u2019s share: 12%<\/span><\/td>\n<td style=\"width: 16.7353%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.0874%;\"><span style=\"font-weight: 400;\">PR\/ Non-Malaysians <\/span><span style=\"font-weight: 400;\">(registered as a member before 1 August 1998)<\/span><\/td>\n<td style=\"width: 12.3982%;\"><span style=\"font-weight: 400;\">More than RM5,000<\/span><\/td>\n<td style=\"width: 14.1466%;\"><\/td>\n<td style=\"width: 16.7353%;\"><span style=\"font-weight: 400;\">Employees share: 5.5%\n<\/span><span style=\"font-weight: 400;\">Employer\u2019s share: 6%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 43.0874%;\"><span style=\"font-weight: 400;\">Non-Malaysians (registered as a member from 1 August 1998)<\/span><\/td>\n<td style=\"width: 12.3982%;\"><span style=\"font-weight: 400;\">No limit<\/span><\/td>\n<td style=\"width: 14.1466%;\"><span style=\"font-weight: 400;\">Employees share: 11%\n<\/span><span style=\"font-weight: 400;\">Employer\u2019s share: RM5<\/span><\/td>\n<td style=\"width: 16.7353%;\"><span style=\"font-weight: 400;\">Employees share: 5.5%\n<\/span><span style=\"font-weight: 400;\">Employer\u2019s share: RM5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nFind out more about the current contribution rates <a href=\"https:\/\/www.kwsp.gov.my\/employer\/contribution\/all-about-your-responsibility\">here<\/a>.\n<h2>The Social Security Organisation (SOCSO)<\/h2>\nThe Social Security Organisation (SOCSO) manages social security funds in Malaysia.\n\nSOCSO contributions are mandatory for all employees, regardless of whether they are Malaysian citizens, permanent residents or foreign workers.\n\nBoth employers and employees are required to pay monthly contributions, in line with rates that have been outlined in the Employees\u2019 Social Security Act (1969). These contributions are split into two categories:\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 50%;\">Contributions for the first category<\/td>\n<td style=\"width: 50%;\">Contributions for the second category<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Contributions are payable by employers and employees, for employees who are <strong>less than 60 years of age<\/strong>. These contributions are for the Employment Injury Scheme and the Invalidity Scheme.<\/td>\n<td style=\"width: 50%;\">All employees who have <strong>reached the age of 60<\/strong> must be covered under this category, for the Employment Injury Scheme only.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Employers are required to contribute <strong>1.75%<\/strong> of the employees\u2019 monthly wages, while employees are required to contribute <strong>0.5%<\/strong> from their monthly wages.<\/td>\n<td style=\"width: 50%;\">Under this category, employers are required to contribute <strong>1.25%<\/strong> of the employees\u2019 monthly wages. This contribution is to be made by employers only, and should not be deducted from the employees\u2019 salary.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\"><strong>Note:<\/strong> All employees who have not reached the age of 60, must contribute under the First Category. Those who have attained 55 years of age and have no prior contributions before they reach 55 due to non-eligibility under the Employees\u2019 Social Security Act, 1969 will be exempted.<\/td>\n<td style=\"width: 50%;\"><strong>Note:<\/strong> For eligible new employees who are 55 years of age, they must be covered under this second category.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<span style=\"font-weight: 400;\">The government has increased the monthly salary ceiling for SOSCO contributions from RM5,000 to RM6,000, <\/span><a href=\"https:\/\/www.freemalaysiatoday.com\/category\/nation\/2024\/10\/01\/socsos-wage-ceiling-raised-from-rm5000-to-rm6000\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">effective from 1st October 2024<\/span><\/a><span style=\"font-weight: 400;\">. This adjustment will enhance cash benefits by 20.2%, benefitting 1.45 million workers and their dependents in the event of occupational accidents, disabilities, demise or job loss.<\/span>\n\nFind out more about the current contribution rates here.\n<h2>The Employee Insurance System (EIS)<\/h2>\nThe Employee Insurance System (EIS) is another contribution that must be deducted from an employee\u2019s wage. All employers in the private sector are required to pay monthly contributions on behalf of each employee.\n\nThis applies to most Malaysian citizens and permanent residents. Employees who are exempt from paying EIS include; government employees, domestic workers, those who are self-employed, and employees aged 57 and above who have no prior contributions before the age of 57.\n\nContributions to the EIS are set at 0.4% of the employee\u2019s assumed monthly salary. 0.2% will be paid by the employer while 0.2% will be deducted from the employee\u2019s monthly salary. Contribution rates are capped at an assumed monthly salary of RM6000.\n\nManaged by SOCSO, the EIS is designed to support employees for a period of time if they lose their job. Employees who become unemployed may be able to access up to six months of support through the scheme while they seek new employment. The only exceptions to claiming these benefits are:\n<ul>\n \t<li aria-level=\"1\">Voluntary resignation by the employee;<\/li>\n \t<li aria-level=\"1\">Expiry of the employee\u2019s fixed-term contract;<\/li>\n \t<li aria-level=\"1\">Unconditional termination of a contract of service based on an agreement between the employee and his\/her employer;<\/li>\n \t<li aria-level=\"1\">Completion of a project specified in a contract of service;<\/li>\n \t<li aria-level=\"1\">Retirement of the employee; and<\/li>\n \t<li aria-level=\"1\">Dismissal due to misconduct by the employee.<\/li>\n<\/ul>\nAll employees must prove that they are able to work, available to work and actively seeking work in order to claim benefits from the EIS.\n\n<span style=\"font-weight: 400;\">Did you know? In line with the salary ceiling increase for SOCSO contributions effective 1st October 2024, the Employment Insurance System Act 2017 (Act 800) was also <\/span><a href=\"https:\/\/www.nst.com.my\/news\/nation\/2024\/06\/1068391\/dewan-rakyat-passes-amendments-workers-social-security-act-and\"><span style=\"font-weight: 400;\">recently amended<\/span><\/a><span style=\"font-weight: 400;\"> to include an increase in employment search allowance, reduced income allowance and early re-employment allowance.<\/span>\n<h2>The Human Resources Development Fund (HRDF) levy<\/h2>\nThe <a href=\"https:\/\/hrdcorp.gov.my\/\" target=\"_blank\" rel=\"noopener\">Human Resources Development Fund (HRDF)<\/a> levy is a mandatory contribution if you employ ten or more people, established under the Human Resources Development Act 2001. Firms with 10 or more local employees are obligated to register, while firms with 5 to 9 local employees have the option to register.\n\nThis fund supports the training and upskilling of employees, apprentices and trainees in the Malaysian workforce.\n\nThe HRDF levy rate for each Malaysian employee is calculated as a percentage of each employee\u2019s total monthly wages, inclusive of fixed allowances. Other variable allowances such as travel allowance, petrol allowance, or apprenticeship allowance should not be included.\n\nThe HRDF levy rates are as follows:\n<table>\n<tbody>\n<tr>\n<td><b>Imposed rate of HRDF Levy<\/b><\/td>\n<td><b>Imposed rate of HRDF Levy<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10 or more Malaysian employees<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1% of each employee\u2019s monthly wages<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5 to 9 Malaysian employees<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0.5% of each employee\u2019s monthly wages<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nExceptions apply \u2014 employers of domestic servants are not required to pay the levy.\n\nAccording to HRDF regulations, once your company reaches 10 Malaysian employees, you must continue contributing at 1% for the whole calendar year \u2014 even if your headcount falls to fewer than 10 employees during the year.\n<h2>Trade union subscription fees<\/h2>\nUnder the Employment Act, workers have a right to form and join trade unions regardless of their contract terms. They also have the right to deduct union fees monthly from their salary if requested by the employee.\n\nIn addition, the Industrial Relations Act protects the above mentioned rights of employees, and mandates that employers are not allowed to interfere with such rights. Union members are also entitled to taking leave in order to join union activities.\n\nAt the request of the employee, employers can make a monthly deduction from the employee\u2019s salary to pay off his or her trade union subscription fees. Such requests must be made in writing, according to Section 24 of the EA.\n<h2>The National Higher Education Fund Corporation (PTPTN) loan repayment<\/h2>\nThe National Higher Education Fund Corporation, also known as <em>Perbadanan Tabungan Pendidikan Tinggi Nasional (PTPTN), <\/em>is a government institution that offers study loans specifically for the tertiary education of Malaysian students.\n\nMany students utilise this option to fund their education given its relatively low interest rate. There is an incentive to apply for this loan as well \u2014 if students manage to achieve a First Class Honours degree, the loan may be converted into a scholarship and they may be exempted from paying the loan, subject to approval of the application.\n\nThe repayment period starts 12 months after the completion of their studies, and this amount can be deducted from their monthly salary. At the request of the employee, employers can make a monthly deduction from the employee\u2019s salary to pay off his or her monthly PTPTN loan repayments. Such requests must be made in writing, according to the <em>Perbadanan Tabungan Pendidikan Tinggi Nasional Act 1997<\/em>.\n<h2>Monthly tax deductions (MTD\/PCB)<\/h2>\nAs per the Income Tax Act 1967, it is mandatory for employers to make a <a href=\"https:\/\/employmenthero.com\/my\/solutions\/pcb-statutory-calculations\/\">monthly tax deduction directly<\/a> from an employee\u2019s remuneration. This is also referred to as <em>Potongan Cukai Bulanan (PCB)<\/em>.\n\nIt is the employer\u2019s responsibility to send this tax amount to the <a href=\"https:\/\/www.hasil.gov.my\/en\/employers\/mtd-payment\/\" target=\"_blank\" rel=\"noopener\">Inland Revenue Board of Malaysia (IRBM\/LHDN)<\/a> on their employee\u2019s behalf, on or before the 15th of the following month.\n\nIncome tax rates vary depending on the employee\u2019s remuneration and their resident status. You can calculate your employee\u2019s PCB by using the <a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/Spesifikasi_Kaedah_Pengiraan_Berkomputer_PCB_2022.pdf\" target=\"_blank\" rel=\"noopener\">Computerised Payroll Calculation Method<\/a> on a LHDN-verified payroll system or <a href=\"https:\/\/ecp39.hasil.gov.my\/login\" target=\"_blank\" rel=\"noopener\">e-Jadual PCB via e-CP39 on the IRBM website<\/a>.\n\nFor more information, check out our <a href=\"https:\/\/employmenthero.com\/my\/resources\/payroll-guide\/\">guide to the basics of payroll in Malaysia<\/a>.\n\n<h2>Relevant legislation<\/h2>\n<ul>\n \t<li>\n<ul>\n \t<li><a href=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/Employment-Act-Malaysia-as-at-1-Jan-2023.pdf\">Employment Act (Updated copy as at 1 Jan 2023)<\/a><\/li>\n \t<li aria-level=\"1\"><a href=\"https:\/\/lom.agc.gov.my\/ilims\/upload\/portal\/akta\/outputaktap\/1731234_BI\/A1651%20BI.pdf\" target=\"_blank\" rel=\"noopener\">Employment (Amendment) Act (2022)<\/a><\/li>\n \t<li aria-level=\"1\"><a href=\"https:\/\/www.ilo.org\/dyn\/natlex\/docs\/ELECTRONIC\/43880\/99441\/F1518109496\/MYS43880%202012.pdf\" target=\"_blank\" rel=\"noopener\">Employees Provident Fund Act (1991)<\/a><\/li>\n \t<li aria-level=\"1\"><a href=\"https:\/\/webapps.ilo.org\/dyn\/travail\/docs\/1626\/Employees'%20Social%20Security%20Act%201969%20-%20www.agc.gov.my.pdf\" target=\"_blank\" rel=\"noopener\">Employees\u2019 Social Security Act (1969)<\/a><\/li>\n \t<li aria-level=\"1\"><a href=\"https:\/\/www.cljlaw.com\/files\/bills\/pdf\/2022\/MY_FS_BIL_2022_10.pdf\" target=\"_blank\" rel=\"noopener\">Employees\u2019 Social Security (Amendment) Act (2022)<\/a><\/li>\n \t<li aria-level=\"1\">Employment Insurance System Act 2017<\/li>\n \t<li aria-level=\"1\"><a href=\"https:\/\/www.cljlaw.com\/files\/bills\/pdf\/2022\/MY_FS_BIL_2022_11.pdf\" target=\"_blank\" rel=\"noopener\">Employment Insurance System(Amendment) Act (2022)<\/a><\/li>\n \t<li aria-level=\"1\"><a href=\"https:\/\/ilo.org\/dyn\/natlex\/docs\/MONOGRAPH\/96033\/113354\/F2100801303\/MYS96033.pdf\" target=\"_blank\" rel=\"noopener\">Human Resources Development Fund Act (2001)<\/a><\/li>\n \t<li aria-level=\"1\"><a href=\"https:\/\/www.ilo.org\/dyn\/natlex\/docs\/ELECTRONIC\/48066\/99440\/F-291511780\/MYS48066%202015.pdf\" target=\"_blank\" rel=\"noopener\">Industrial Relations Act 1967<\/a><\/li>\n \t<li aria-level=\"1\"><a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/Act_53.pdf\" target=\"_blank\" rel=\"noopener\">Income Tax Act 1967<\/a><\/li>\n \t<li aria-level=\"1\"><a href=\"https:\/\/www.ilo.org\/dyn\/natlex\/docs\/ELECTRONIC\/96056\/113383\/F1990829372\/MYS96056.pdf\" target=\"_blank\" rel=\"noopener\">Perbadanan Tabungan Pendidikan Tinggi Nasional Act 1997<\/a><\/li>\n \t<li aria-level=\"1\">Self-Employment Social Security Act (2017)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<a href=\"https:\/\/employmenthero.com\/my\/malaysia-sme-bizhub\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11403\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/3\/2023\/04\/BIZHUB-BANNER-2.png\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/BIZHUB-BANNER-2.png 1200w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/BIZHUB-BANNER-2-300x157.png 300w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/BIZHUB-BANNER-2-1024x536.png 1024w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/BIZHUB-BANNER-2-768x402.png 768w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/04\/BIZHUB-BANNER-2-440x230.png 440w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\" data-trigger-modal=\"request-a-demo-modal\"><a class=\"wp-block-button__link wp-element-button\">Talk to an employment specialist<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:300px\">\n<div class=\"wp-block-group right-sticky-side-panel has-global-padding is-layout-constrained wp-block-group-is-layout-constrained wp-container-2 is-position-sticky\">\n    <div class=\"top-sticky-form is-layout-flow wp-block-marketo-form-is-layout-flow\" class=\"wp-block-employmentherocom2025-marketo-form\">\n        <div class=\"right-sidebar-wrapper\">\n            <button class=\"top-form-trigger\" data-sticky-form-trigger=\"\">\n                <div class=\"top-form-trigger-container\">\n                    <div class=\"top-form-trigger-container__preheader\">\n                        Download now\n                    <\/div>\n                    <div class=\"top-form-trigger-container__title\">\n                        Guide to Payroll in Malaysia                    <\/div>\n                <\/div>\n                <span class=\"top-form-trigger-close\">\n                    <svg class=\"icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 15 15\">\n                        <path d=\"M14.142 0l1.06 1.06-6.541 6.541 6.542 6.541-1.06 1.06L7.6 8.662l-6.54 6.542L0 14.143 6.541 7.6 0 1.061 1.06 0l6.541 6.541L14.142 0z\" fill-rule=\"evenodd\"><\/path>\n                    <\/svg>\n                <\/span>\n                <span class=\"top-form-trigger-open\">\n                    <svg class=\"icon\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                        <defs>\n                            <style>.cls-1{fill:white;stroke:white;stroke-linecap:round;stroke-linejoin:round;stroke-width:2px;}<\/style>\n                        <\/defs>\n                        <title><\/title>\n                        <g id=\"chevron-bottom\">\n                            <line class=\"cls-1\" x1=\"16\" x2=\"7\" y1=\"20.5\" y2=\"11.5\"><\/line>\n                            <line class=\"cls-1\" x1=\"25\" x2=\"16\" y1=\"11.5\" y2=\"20.5\"><\/line>\n                        <\/g>\n                    <\/svg>\n                <\/span>\n            <\/button>\n\n            <div class=\"form-wrapper\">\n                <div class=\"fixed-form-container\">\n                    <div class=\"hero-landing-marketo-form form-content-container\">\n                                                    <div class=\"marketo-form-scroll-to\" style=\"background-color: #F9F5FF\">\n                                                                    <div class=\"header-text\">\n                                        Download now\n                                    <\/div>\n                                    <div class=\"sticky-marketo-form-scroll-to-text\">\n                                        Guide to Payroll in Malaysia                                    <\/div>\n                                    <div class=\"sticky-marketo-form-scroll-to-image\">\n                                        <img decoding=\"async\" src=\"https:\/\/employmenthero.com\/wp-content\/uploads\/2022\/06\/The-Ultimate-Employee-Engagement-Guide-single-page-cover-e1747638009640.png\" alt=\"Sticky Marketo Form Scroll To\"\/>\n                                    <\/div>\n                                                            <\/div>\n                            <div>\n                                <button class=\"sticky-marketo-form-scroll-to\">\n                                Guide to Payroll in Malaysia                                <\/button>\n                            <\/div>\n                                                                            <div class=\"eh_marketo_form-container\" data-marketo-form=\"{&quot;is_multi_steps&quot;:false,&quot;form_data&quot;:[{&quot;base_url&quot;:&quot;\/\/hr.employmenthero.io&quot;,&quot;munchkin_id&quot;:&quot;387-SZZ-170&quot;,&quot;form_id&quot;:&quot;1737&quot;,&quot;css_classes&quot;:&quot;&quot;}],&quot;submit_text&quot;:&quot;&quot;,&quot;success_handling_method&quot;:&quot;thank_you_page&quot;,&quot;redirect_url&quot;:&quot;&quot;,&quot;thank_you_message&quot;:&quot;&quot;,&quot;add_lead_linking_id&quot;:false,&quot;add_drift_campaign_id&quot;:false,&quot;drift_campaign_id&quot;:&quot;&quot;,&quot;thank_you_page_id&quot;:&quot;23817&quot;,&quot;thank_you_page_url&quot;:&quot;https:\/\/employmenthero.com\/my\/thank-you\/downloadable\/?origin=statutory-contributions-deductions&amp;origin_id=RHPVsha5RTurk6X%2BLxhnpB3kBvwGrZIXYOvdV0EjQrlU2XJvyX39MG8kpG0zrW2GMBnCLAkt72wTYb3sDXeKQA%3D%3D&quot;,&quot;progress_indicator_type&quot;:&quot;stepper&quot;,&quot;enable_revenue_hero&quot;:false,&quot;revenue_hero_router_id&quot;:&quot;4668&quot;,&quot;revenue_hero_thank_you_message&quot;:&quot;Thank you for booking!&quot;}\"><\/div>\n                                            <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-13 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"\/resources\/?topic%5B0%5D%5B0%5D=Product\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-27027 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-january-2026\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1152\" height=\"760\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Product Update: January 2026\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail.webp 1152w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail-300x198.webp 300w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail-1024x676.webp 1024w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail-768x507.webp 768w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail-576x380.webp 576w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/02\/Product-Update-January-2026-thumbnail-440x290.webp 440w\" sizes=\"auto, (max-width: 1152px) 100vw, 1152px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-3 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-15 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-14 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/02\/ManagedHR-1-1.png\"><a href=\"https:\/\/employmenthero.com\/my\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-january-2026\/\" target=\"_self\" >Product Update: January 2026<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">Welcome to the January 2026 product update from the 91爆料 team. We\u2019ve got lots to share around Custom Forms,&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-january-2026\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Product Update: January 2026<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-january-2026\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-26921 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-2025-product-update resource-type-blog topic-product\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-december-2025\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1152\" height=\"760\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Product Update: December 2025\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail.webp 1152w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail-300x198.webp 300w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail-1024x676.webp 1024w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail-768x507.webp 768w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail-576x380.webp 576w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2026\/01\/December-2025-Product-Update-Thumbnail-440x290.webp 440w\" sizes=\"auto, (max-width: 1152px) 100vw, 1152px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-6 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/02\/ManagedHR-1-1.png\"><a href=\"https:\/\/employmenthero.com\/my\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-december-2025\/\" target=\"_self\" >Product Update: December 2025<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-5\"><p class=\"wp-block-post-excerpt__excerpt\">Welcome to the December 2025 product update from the 91爆料 team. We\u2019ve got lots to share around Custom Forms,&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-december-2025\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Product Update: December 2025<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-december-2025\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-26905 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-2025-product-update resource-type-blog topic-product\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-november-2025\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1152\" height=\"760\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Product Update: November 2025\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized.webp 1152w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized-300x198.webp 300w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized-1024x676.webp 1024w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized-768x507.webp 768w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized-576x380.webp 576w, https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2025\/12\/BlogDownloadable_Generic-optimized-440x290.webp 440w\" sizes=\"auto, (max-width: 1152px) 100vw, 1152px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-9 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/my\/wp-content\/uploads\/sites\/4\/2023\/02\/ManagedHR-1-1.png\"><a href=\"https:\/\/employmenthero.com\/my\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-november-2025\/\" target=\"_self\" >Product Update: November 2025<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-8\"><p class=\"wp-block-post-excerpt__excerpt\">Welcome to the November 2025 product update from the 91爆料 team. We\u2019ve got lots to share around Workflows, Rostering,&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-november-2025\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Product Update: November 2025<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/my\/blog\/product-update-november-2025\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Find out about mandatory employer and employee obligations with regards to statutory contributions.<\/p>\n","protected":false},"author":5,"featured_media":23507,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"7 min read","display_reading_time":false,"download_content_type":"file","download_file":"14802","download_url":"","download_cta_label":"","footnotes":""},"categories":[1],"tags":[],"resource-type":[297],"topic":[303],"industry":[204,219,198,225,228,191,215,223,232,203,206,208,209,195,207,205,218,211,227,197,212,213,214,226,196,210,221,222,199,216,224,230,231,229,217],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"post_features":[],"class_list":["post-11228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","resource-type-blog","topic-sme-bizhub-payroll","industry-agriculture","industry-automotive","industry-business-consulting","industry-childcare","industry-colleges-and-sporting-clubs","industry-construction","industry-consumer-services","industry-customer-service","industry-early-education","industry-ecommerce","industry-education","industry-entertainment","industry-finance","industry-financial-services","industry-franchises","industry-health-and-fitness","industry-health-services","industry-healthcare","industry-hospitality","industry-it-and-technology","industry-legal","industry-logistics-manufacturing","industry-media-communications","industry-not-for-profit","industry-professional-services","industry-public-relations","industry-real-estate","industry-real-estate-and-strata-management","industry-recruitment","industry-retail","industry-stem","industry-technology","industry-utilities-public-services","industry-veterinary-services","industry-youth-services"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/posts\/11228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/comments?post=11228"}],"version-history":[{"count":8,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/posts\/11228\/revisions"}],"predecessor-version":[{"id":26650,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/posts\/11228\/revisions\/26650"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/media\/23507"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/media?parent=11228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/categories?post=11228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/tags?post=11228"},{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/resource-type?post=11228"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/topic?post=11228"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/industry?post=11228"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/audience?post=11228"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/business-size?post=11228"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/product-tag?post=11228"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/funnel-stage?post=11228"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/region?post=11228"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/pain-point?post=11228"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/persona?post=11228"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/my\/wp-json\/wp\/v2\/post_features?post=11228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}