EIS Table Malaysia 2025: Complete Guide to EIS PERKESO Contribution Rates
Last Updated April 2026
What Is EIS Table?
The EIS Table is the official reference guide published by PERKESO (Social Security Organisation) that outlines how much employers and employees must contribute each month under the Employment Insurance System (EIS) in Malaysia.
Both employers and employees are required to contribute 0.2% of the employee’s monthly salary, bringing the total to 0.4% per month. These amounts are organised into salary brackets in the EIS Table, making it easy for HR and payroll teams to identify the correct deduction for each employee.
Whether you are processing payroll manually or using a cloud payroll solution like QNE, understanding the EIS Table is essential for staying compliant with Malaysian labour law.
What Is EIS PERKESO?
The Employment Insurance System (EIS), also known as Sistem Insurans Pekerjaan (SIP), was introduced on 1 January 2018 and is governed by the Employment Insurance System Act 2017. It is administered by PERKESO/SOCSO and provides financial protection for employees in the private sector who lose their jobs involuntarily.
Under EIS, qualifying employees who are retrenched or lose their jobs due to company closure or other valid reasons are entitled to the following benefits:
- Job Search Allowance (JSA) — monthly payments for up to 6 months while job hunting
- Early Re-Employment Allowance (ERA) — a lump sum bonus for finding employment before JSA ends
- Reduced Income Allowance (RIA) — partial support for employees who lose one of multiple jobs
- Training Fee (TF) and Training Allowance (TA) — covers approved upskilling courses
- Career Counselling and Job Placement — support via PERKESO’s re-employment services
Who Is Required to Contribute to EIS?
EIS contributions are mandatory for most employees in the private sector. Below is a summary of who is covered and who is excluded:
Covered Under EIS:
- Malaysian citizens and permanent residents aged 18 to 60
- Private sector employees under a contract of service
- Both full-time and contract employees
Exempted from EIS:
- Government employees (civil servants)
- Domestic workers (e.g., maids, live-in caregivers)
- Self-employed individuals
- Foreign workers (all nationalities)
- Employees aged 60 and above
- Employees aged 57–60 who have never previously contributed to EIS
EIS Contribution Rates in Malaysia (2025–2026)
EIS contributions are set at 0.4% of the employee’s monthly salary — split equally between employer and employee at 0.2% each. These rates are governed by Section 18 of the Employment Insurance System Act 2017 and detailed in the Second Schedule.
Important update effective 1 October 2024: The wage ceiling for EIS contributions has been raised to RM6,000 per month. This means that for employees earning above RM6,000, contributions are capped at RM11.90 each from employer and employee, totalling RM23.80 per month.
Note: Employees with a salary below RM30 per month are exempt from EIS contributions.
EIS Table 2025 – Full Contribution Table by Salary Bracket
Use the EIS table below to quickly find the correct EIS deduction amount based on your employee’s monthly wage:
Monthly Salary (RM) | Employer (0.2%) | Employee (0.2%) | Total (0.4%) |
RM 30.00 – RM 49.99 | RM 0.10 | RM 0.10 | RM 0.20 |
RM 50.00 – RM 99.99 | RM 0.20 | RM 0.20 | RM 0.40 |
RM 100.00 – RM 149.99 | RM 0.30 | RM 0.30 | RM 0.60 |
RM 150.00 – RM 199.99 | RM 0.40 | RM 0.40 | RM 0.80 |
RM 200.00 – RM 299.99 | RM 0.60 | RM 0.60 | RM 1.20 |
RM 300.00 – RM 399.99 | RM 0.80 | RM 0.80 | RM 1.60 |
RM 400.00 – RM 499.99 | RM 1.00 | RM 1.00 | RM 2.00 |
RM 500.00 – RM 599.99 | RM 1.20 | RM 1.20 | RM 2.40 |
RM 600.00 – RM 699.99 | RM 1.40 | RM 1.40 | RM 2.80 |
RM 700.00 – RM 799.99 | RM 1.60 | RM 1.60 | RM 3.20 |
RM 800.00 – RM 899.99 | RM 1.80 | RM 1.80 | RM 3.60 |
RM 900.00 – RM 999.99 | RM 2.00 | RM 2.00 | RM 4.00 |
RM 1,000.00 – RM 1,099.99 | RM 2.20 | RM 2.20 | RM 4.40 |
RM 1,100.00 – RM 1,199.99 | RM 2.40 | RM 2.40 | RM 4.80 |
RM 1,200.00 – RM 1,299.99 | RM 2.60 | RM 2.60 | RM 5.20 |
RM 1,300.00 – RM 1,399.99 | RM 2.80 | RM 2.80 | RM 5.60 |
RM 1,400.00 – RM 1,499.99 | RM 3.00 | RM 3.00 | RM 6.00 |
RM 1,500.00 – RM 1,599.99 | RM 3.20 | RM 3.20 | RM 6.40 |
RM 1,600.00 – RM 1,699.99 | RM 3.40 | RM 3.40 | RM 6.80 |
RM 1,700.00 – RM 1,799.99 | RM 3.60 | RM 3.60 | RM 7.20 |
RM 1,800.00 – RM 1,999.99 | RM 3.80 | RM 3.80 | RM 7.60 |
RM 2,000.00 – RM 2,099.99 | RM 4.00 | RM 4.00 | RM 8.00 |
RM 2,100.00 – RM 2,199.99 | RM 4.20 | RM 4.20 | RM 8.40 |
RM 2,200.00 – RM 2,299.99 | RM 4.40 | RM 4.40 | RM 8.80 |
RM 2,300.00 – RM 2,499.99 | RM 4.80 | RM 4.80 | RM 9.60 |
RM 2,500.00 – RM 2,699.99 | RM 5.20 | RM 5.20 | RM 10.40 |
RM 2,700.00 – RM 2,899.99 | RM 5.60 | RM 5.60 | RM 11.20 |
RM 2,900.00 – RM 2,999.99 | RM 5.80 | RM 5.80 | RM 11.60 |
RM 3,000.00 – RM 3,499.99 | RM 6.60 | RM 6.60 | RM 13.20 |
RM 3,500.00 – RM 3,999.99 | RM 7.40 | RM 7.40 | RM 14.80 |
RM 4,000.00 – RM 4,499.99 | RM 8.60 | RM 8.60 | RM 17.20 |
RM 4,500.00 – RM 4,999.99 | RM 9.40 | RM 9.40 | RM 18.80 |
RM 5,000.00 – RM 5,499.99 | RM 10.60 | RM 10.60 | RM 21.20 |
RM 5,500.00 – RM 5,999.99 | RM 11.40 | RM 11.40 | RM 22.80 |
RM 6,000.00 and above | RM 11.90 | RM 11.90 | RM 23.80 |
Source: PERKESO/SOCSO — EIS Table (updated October 2024). Figures above RM6,000 are capped at RM11.90 per party.
How to Submit EIS Contributions
Employers must submit EIS contributions together with SOCSO contributions by the 15th of each following month. Late submission may result in fines of up to RM10,000 and/or imprisonment. Below are the steps to submit via PERKESO Assist:
- Log in to the PERKESO Assist portal (assist.perkeso.gov.my)
- Navigate to My Sites and select EIS-Contribution
- Generate an Electronic Challan cum Return (ECR)
- Choose Employer Contribution and upload the contribution file
- Make payment via approved bank channels (Maybank, RHB Bank, Public Bank), money order, cheque, or bank counter
Payments can also be made at PERKESO counters directly. Always write the employer code and contribution month/year on the back of cheques.
EIS vs EPF vs SOCSO: What's the Difference?
If you are new to Malaysian payroll, it is helpful to understand how EIS relates to the other two main statutory contributions:
Scheme | Purpose | Managed By |
EIS (SIP) | Financial support during unemployment | PERKESO/SOCSO |
EPF (KWSP) | Retirement savings fund | EPF (KWSP) |
SOCSO (PERKESO) | Injury & occupational disease protection | PERKESO/SOCSO |
How Employees Can Claim EIS Benefits
If you have been retrenched or involuntarily lost your job, here’s how to claim EIS benefits:
- Verify your eligibility — you must have contributed to EIS and lost your job involuntarily (retrenchment or company closure)
- Apply online via the PERKESO Assist Portal or visit the nearest PERKESO office
- Prepare required documents: NRIC/IC, termination letter, latest 3 payslips, and bank account details
- Attend an interview if required by PERKESO to verify your claim
- Receive monthly payments directly to your bank account if approved
Claims must be made within 60 days of the last date of employment. Benefits are paid monthly for up to 6 months, with rates decreasing over time.
Note: EIS cannot be claimed after voluntary resignation or dismissal due to misconduct.
Automate EIS Calculations with QNE Cloud Payroll
Managing EIS contributions manually is time-consuming and error-prone. QNE Cloud Payroll Software automates EIS, EPF, and SOCSO calculations based on the latest official rates — so you never have to worry about referring back to the EIS Table yourself.
With QNE, you can:
- Auto-calculate EIS deductions based on each employee’s salary
- Generate PERKESO-ready contribution files for upload to PERKESO Assist
- Keep up-to-date with the latest PERKESO rate changes automatically
- Process payslips, statutory reports, and year-end forms from one platform
Start your free 60-day trial today and experience how QNE simplifies payroll compliance in Malaysia.
Frequently Asked Questions (FAQs)
Is EIS compulsory for all employees in Malaysia?
EIS is compulsory for Malaysian citizens and permanent residents aged 18–60 working in the private sector. Government workers, foreign employees, domestic workers, and self-employed individuals are exempt.
What is the EIS wage ceiling for 2025?
From 1 October 2024, the EIS wage ceiling is RM6,000 per month. Employees earning above RM6,000 have their contributions capped at RM11.90 each (employer and employee), totalling RM23.80 per month.
When is the EIS contribution deadline each month?
EIS contributions must be submitted by the 15th of the following month, together with SOCSO contributions.
Can an employee claim EIS after resigning?
No. EIS is only for employees who lose their jobs involuntarily — through retrenchment, company closure, or non-renewal of contract. Voluntary resignation or dismissal due to misconduct does not qualify.
How many months of EIS benefits can an employee receive?
A qualifying employee can receive Job Search Allowance for a minimum of 3 months and a maximum of 6 months, with payments decreasing over time.
