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How Statutory Contributions and Payroll History Are Captured in Your Templates (Malaysia Payroll Guide)

Part of the Payroll Malaysia data migration series for new brioHR clients. This article covers: Statutory contributions; Payroll history reports.

Audience & Scope

Audience: HR and admin teams setting up brioHR for the first time

Module: Payroll Malaysia

Country: Malaysia

Pre-requisites: Implementation kick-off meeting with your Implementation Manager (IM) completed; the Company Payroll Info (MY) and Employee Payroll Data (MY) templates from your IM; Employee List loaded and verified (Profile & Dashboards)

 

This article is part of the Payroll Malaysia data migration series. It follows the Payroll Malaysia Data Migration Guide (PDF).

Statutory contributions

EPF

ColumnWhat to enter
EPF contributionOptions: Yes or No.
EPF categoryOptions: Non related, or Category A to F (see below).
EPF numberThe employee's EPF number.
EPF custom rate typeDefault (employee 11%, employer 12%/13%), Rate, or Value. Default is the one most commonly chosen.
EPF custom modeOnly if you chose Rate: Extend or Overwrite. Extend adds your custom rate on top of the standard table (use it when the standard table has no 11% rate for the employee). Overwrite replaces the standard percentage when the employee or employer wants to contribute more. See the linked article for examples.
EPF employee custom rateThe percentage the employee wishes to contribute, if you chose a custom rate.
EPF employer custom rateThe percentage the employer wishes to contribute, if you chose a custom rate.

The custom rate type options work like this: Default uses the standard KWSP rates. Rate means a percentage the employee or employer wants to contribute. Value means an exact amount, regardless of salary.

EPF categoryWho it's for
Category ABelow 60: Malaysian citizens and permanent residents.
Category B (Discontinued)Below 60: non-citizens who opted in to contribute under paragraphs 3 and 6. This category is no longer in use and is no longer visible in EPF's table.
Category C60 and above: permanent residents.
Category D (Discontinued)60 and above: non-citizens who opted to contribute under paragraphs 3 and 6. This category is no longer in use and is no longer visible in EPF's table.
Category E60 and above: Malaysian citizens.
Category FNon-citizens: employee's share 2%, employer's share 2%.
EPF categoryWho it's for
Non relatedChoose this if the employee is not covered by EPF contributions.

🔗 Related articles:

SOCSO, EIS and HRDF

ColumnOptionsNotes
SOCSONon related
Category 1: Insured against invalidity and employment injury & SKBBK
Category 2: Insured against employment injury & SKBBK
Category 1: Insured against invalidity and employment injury
Category 2: Insured against employment injury
Category 1 (invalidity and employment injury) is for employees under 60. Category 2 (employment injury only) is for employees aged 60 and above. Ask your IM if you are unsure when the SKBBK options apply.
EISNon related; Enabled.
HRDFNon related; 0.5% Levy; 1% Levy.

The levy rate is set for each employee here. Pay items also have an HRDF setting in the Company Payroll Info template.

HRD Corp: HRD Levy Calculation Guide (external site)

🔗 Related articles:

PCB (monthly tax deduction) is calculated from the tax information and child information you provided, the employee's PCB number, and any TP3 figures for new joiners.

🔗 Related article

Payroll history reports

There is no template for this. Send your IM the payroll reports for every completed payroll month this year, from January up to your most recent completed month. Include every employee, including anyone who has resigned this year. Each report should show, per employee, their earnings, deductions and statutory contributions (EPF, SOCSO, EIS, PCB) for that month. If your previous payroll system can export these, send the export as it is instead of retyping it.


← Previous: How to Fill In the Employee Payroll Data Template (Malaysia Payroll Guide)

Next: Common Payroll Migration Mistakes, an Example, and Sending Your Templates (Malaysia Payroll Guide) →

Back to Payroll Data Migration and Verification: Start Here (Malaysia Payroll Guide)

 

Ownership

By: Aqilah