What are the mandatory payroll contributions for employers in Malaysia?

Malaysian employers are legally required to contribute to four statutory schemes and manage one tax deduction obligation:EPF (Employees Provident Fund / KWSP): A retirement savings fund. Employer contribution rates are 12–13% of monthly wages depending on the employee's age and citizenship status.SOCSO (Social Security Organisation / PERKESO): Social insurance covering work-related injury, disability, and death. Employer contribution is approximately 1.75% of monthly wages.EIS (Employment Insurance System): Short-term financial assistance for retrenched employees. Both employer and employee each contribute 0.4% of monthly wages.HRDF (Human Resources Development Fund): A training and development levy, generally applicable to companies with 10 or more employees. Contribution is 1% of monthly wages for most sectors.PCB (Potongan Cukai Bulanan): Monthly income tax deduction calculated and remitted to LHDN on behalf of each employee. The deduction amount varies based on the employee's salary, tax residency, and applicable reliefs.