What's changed

Recent and upcoming Malaysian statutory changes — EPF, PERKESO, LINDUNG 24 Jam, zakat nisab — and what each one does to your take-home pay.

New LINDUNG 24 Jam deduction on every pay slip

In force · 2026-06-01 · PERKESO

The Employees' Social Security (Amendment) Act 2026 added a Non-Employment Injury Scheme covering accidents outside working hours. It is funded entirely by the employee at 0.75% of wages, with no employer share, taking the total employee PERKESO contribution to 1.25%.

Mandatory for foreign workers and opt-out for Malaysians — and the opt-out window closed on 31 August 2026, so most people are contributing. Capped at the RM6,000 wage ceiling, it costs up to RM45 a month. The rate rises to 1% in June 2028 and 1.25% in June 2031.

PERKESO — LINDUNG 24 Jam FAQ

EPF became mandatory for non-Malaysian employees

In force · 2025-10-01 · KWSP/EPF

From October 2025 wages, non-citizen employees contribute to EPF at 2%, matched by 2% from the employer — far below the 11% citizen rate.

A foreign worker on RM5,000 a month now has RM100 deducted where previously there was none. Applies to holders of a valid passport and an Immigration-issued employment pass; domestic servants are excluded. EIS still does not cover non-citizens.

KWSP — Statutory contribution rates

Nisab for 2026 set at RM33,996

In force · 2026-01-01 · PPZ-MAIWP

The nisab — the threshold below which no zakat is due — tracks the value of 85g of gold, so it moves with the gold price. PPZ-MAIWP's figure for Wilayah Persekutuan is RM33,996 a year, about RM2,833 a month.

Each state sets its own and republishes on its own schedule — six-monthly in Selangor, monthly in Sarawak — and they differ substantially. If you are outside WP, use your own state authority's current figure; every zakat calculator here lets you change it.

PPZ-MAIWP — Arkib nisab tahunan

LINDUNG 24 Jam rises to 1%

Coming up · 2028-06-01 · PERKESO

The scheme is phased: 0.75% until 31 May 2028, then 1% until 31 May 2031, then 1.25%.

On the RM6,000 ceiling that is another RM15 a month from June 2028, and RM15 again from June 2031.

PERKESO — LINDUNG 24 Jam FAQ