Malaysian rules, by region
The engine applies statutory rules and we keep them current. Each page shows when it was last verified.
Talk to an AdvisorLast verified: [DATE]What it applies
| Item | What the engine applies | Timing |
|---|---|---|
| EPF | Employer and employee contributions. Rate depends on wage level and age. [Verify rates] | Remit by the 15th of the following month |
| SOCSO and EIS | Contributions up to a wage ceiling. [Verify ceiling] | Remit by the 15th of the following month |
| PCB (monthly tax deduction) | Calculated from the employee tax profile. | [Verify date] |
| Employment Act coverage | Applies by wage and role. Overtime and shift rules differ by threshold. | Ongoing |
| Public holidays and rest days | National plus state holidays. | Calendar published yearly |
Employment Act rules for Peninsular Malaysia and Labuan apply as shown.
Sabah follows its own Labour Ordinance, aligned with the Employment Act in 2025. State public holidays apply. [Confirm thresholds before publishing]
Sarawak follows its own Labour Ordinance, aligned with the Employment Act in 2025. State public holidays apply. [Confirm thresholds before publishing]
Where the rules differ
Sabah and Sarawak have their own labour ordinances. They were aligned with the Employment Act in 2025 but remain separate. State holidays and some thresholds differ. [Details to confirm before publishing; do not publish a threshold figure yet]
- State public holidays
- Overtime and shift thresholds [confirm]
- Rest days and leave rules [confirm]
- Foreign-worker rules [confirm]
Statutory dates
Payroll evidence for ethical sourcing audits
For employers that supply global brands. We treat payroll as a source of audit evidence, not only a back-office task.
Supports audits. It does not replace them, and it is not certification or legal advice. [Confirm wording and current CSDDD and UFLPA scope before publishing]
Compliance questions?
Speak with an advisor. We give information, not legal advice.