Slip Gaji Malaysia

What a payslip must legally contain in Malaysia

The Employment Act 1955, as amended by the Employment (Amendment) Act 2022 (effective 1 January 2023), requires employers to give employees an itemised statement of wages (penyata gaji berperincian). It also expressly recognises electronic payslips (e-slip gaji by email, HR portal or payroll app) as valid, as long as you can download and keep a copy. A compliant slip gaji should show:

• Employer particulars — company name (nama syarikat), address, and typically the SSM business registration number (no. pendaftaran SSM).
• Employee particulars — full name as per IC (nama penuh), staff number (no. pekerja), and in practice the EPF/KWSP and SOCSO/PERKESO reference numbers.
• The wage period covered (tempoh gaji) and the date of payment (tarikh bayaran).
• Basic wages / gross pay (gaji pokok / gaji kasar), plus any allowances (elaun) and overtime (kerja lebih masa) with the rate and hours where applicable.
• Each statutory deduction shown separately by nature and amount: EPF/KWSP, SOCSO/PERKESO, EIS/SIP and PCB/MTD — see EPF/KWSP (kwsp.gov.my), SOCSO/PERKESO and LHDN (hasil.gov.my).
• Any other lawfully authorised deductions — e.g. Zakat for Muslim employees (which offsets PCB), loan repayments or salary advances.
• The net wages payable (gaji bersih) after all deductions.

How to create a payslip (cara buat slip gaji)

1. Enter your employer details — company name (nama syarikat), address and SSM number (no. pendaftaran SSM).
2. Enter the employee details — name as per IC (nama pekerja), staff number, and the EPF/KWSP and SOCSO/PERKESO numbers if you have them.
3. Set the wage period (tempoh gaji) and payment date (tarikh bayaran) — remember wages are due within 7 days of the period ending.
4. Fill in the earnings — basic salary (gaji pokok), allowances (elaun) and any overtime (kerja lebih masa).
5. Let the generator calculate the four statutory deductions automatically. Verify the figures against the official tables at kwsp.gov.my and perkeso.gov.my.
6. Preview the bilingual (dwibahasa) BM/English slip gaji, check the net pay (gaji bersih), then download it as a PDF and keep a copy for your records.

How to read your payslip, line by line

Reading a slip gaji becomes easy once you know what each line means. Earnings are added at the top to give your gross pay (gaji kasar); the four statutory deductions and any authorised deductions are then subtracted to leave your net pay (gaji bersih).

• Basic wages / gross pay (gaji pokok / gaji kasar) — your contracted salary plus allowances and overtime before any deductions.
• EPF / KWSP (Kumpulan Wang Simpanan Pekerja) — retirement savings. The standard employee share is 11% of wages; it appears as a deduction and goes into your EPF account.
• SOCSO / PERKESO (Pertubuhan Keselamatan Sosial) — work-injury and invalidity protection. It is table-based (not a flat percentage), roughly 0.5% employee for those under 60, capped at wages of RM6,000/month.
• EIS / SIP (Sistem Insurans Pekerjaan) — unemployment insurance run by PERKESO. It is 0.2% of wages from the employee, capped at RM6,000/month.
• PCB / MTD (Potongan Cukai Bulanan / Monthly Tax Deduction) — your monthly income-tax withholding to LHDN, calculated progressively based on your income and reliefs.
• Net pay (gaji bersih) — the amount actually credited to your bank account after all deductions.

Employer contributions: EPF and SOCSO the employer also pays

A properly itemised Malaysian payslip usually shows the employer contributions (caruman majikan) alongside your own deductions. These are amounts the employer pays on top of your salary — they are not taken from your pay, but they build your EPF savings and social-security cover.

• EPF/KWSP employer contribution — 13% of wages for monthly wages up to RM5,000, and 12% for wages above RM5,000 (rates vary by age and citizenship). Malaysian payslips conventionally show both the employee 11% and the employer 13%/12%.
• SOCSO/PERKESO employer contribution — roughly 1.75% under Category 1 (employment injury + invalidity), from the official PERKESO table, capped at RM6,000/month wages.
• EIS/SIP employer contribution — 0.2% of wages, matching the employee 0.2%, capped at RM6,000/month.
• Because employer EPF/SOCSO/EIS lines are easy to get wrong (especially the RM5,000 EPF threshold and the RM6,000 ceilings), our generator computes them from the official contribution tables at kwsp.gov.my and perkeso.gov.my.

Mandatory vs optional fields, and keeping records

Some payslip contents are legally required; others are good practice. Employers must also keep proper wage records.

• Mandatory — employer and employee identification, wage period, date of payment, gross wages, each statutory deduction shown separately (EPF/KWSP, SOCSO/PERKESO, EIS/SIP, PCB/MTD) and net pay.
• Recommended — SSM number, EPF/SOCSO reference numbers, IC number, a breakdown of allowances and overtime, and employer contribution lines.
• Record-keeping — employers must maintain wage registers and payroll records; keeping payslips and supporting records for at least the periods required for tax and audit purposes is standard practice.
• Whether or not a formal template is used, the substance above must be present — a bare "salary in, salary out" note is not a compliant slip gaji.

What makes a Malaysian payslip different (and what generic tools get wrong)

Generic English-only payslip tools often miss the details that make a slip gaji legally accurate in Malaysia:

• The EIS / SIP line (0.2%) is frequently omitted entirely by foreign templates that only know EPF + SOCSO + tax.
• Employer EPF/SOCSO/EIS contributions are usually not shown, even though Malaysian payslips conventionally display both employee and employer sides.
• SOCSO is table-based, category-split and capped at RM6,000/month, not a flat percentage — flat-rate approximations get it wrong.
• Bilingual (dwibahasa) BM/English labelling is normal in Malaysia; both languages are widely accepted and often appear together.
• The Zakat line (for Muslim employees) and its interaction with PCB is rarely handled by generic tools.

Legitimate use only

This generator is intended for legitimate purposes — employers issuing payslips to staff, and employees recreating or understanding a missing or unclear slip gaji. Creating a false or misleading payslip to deceive a bank, landlord or anyone else is fraud and can carry serious legal consequences. Only enter figures that reflect real, correctly calculated wages, and always verify statutory amounts against the official sources: <a href="https://www.kwsp.gov.my">EPF/KWSP (kwsp.gov.my)</a>, <a href="https://www.perkeso.gov.my">SOCSO/PERKESO</a> and <a href="https://www.hasil.gov.my">LHDN (hasil.gov.my)</a>.