Employee contributes 11% (or 7%/9% if Form 17A filed), employer 13% for wages ≤ RM 5,000 and 12% above. Rounded up to nearest ringgit per KWSP rules.
Category 1 (Employment Injury + Invalidity) applies under age 60: 0.5% employee, 1.75% employer. Category 2 applies 60+: 1.25% employer only. Wage ceiling RM 6,000.
We use the LHDN bracket method on annualised chargeable income with individual relief (RM 9,000) and EPF relief (cap RM 4,000). Real payslips use the full MTD formula incl. zakat & Form TP1 reliefs.
Disclaimer · This calculator is for estimation. Statutory bodies (KWSP, PERKESO, LHDN) are the final source of truth. For irregular months, additional remuneration, or TP1 reliefs, use LuxiPayroll's payroll engine or consult a licensed tax agent.