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Statutory Reference Tables
Statutory Reference Tables
Contribution and tax rates used in the calculations.

Contribution Rates

CategoryEmployeeEmployer
Below 60 (Malaysian/PR), salary ≤ RM5,00011%13%
Below 60 (Malaysian/PR), salary > RM5,00011%12%
Age 60 and above (Malaysian/PR)5.5%6.5%
Non-Malaysian (all ages)11%3%

Statutory Contribution Table (Wages ≤ RM 20,000)

Wage Band (RM)Employee (RM)Employer (RM)
Up to RM 10.00NILNIL
RM 10.01 – RM 20.003.003.00
RM 20.01 – RM 40.005.006.00
RM 40.01 – RM 60.007.008.00
RM 60.01 – RM 80.009.0011.00
RM 80.01 – RM 100.0011.0013.00
RM 100.01 – RM 120.0014.0016.00
RM 120.01 – RM 140.0016.0019.00
RM 140.01 – RM 160.0018.0021.00
RM 160.01 – RM 180.0020.0024.00
RM 180.01 – RM 200.0022.0026.00
RM 200.01 – RM 220.0025.0029.00
RM 220.01 – RM 240.0027.0032.00
RM 240.01 – RM 260.0029.0034.00
RM 260.01 – RM 280.0031.0037.00
RM 280.01 – RM 300.0033.0039.00
RM 300.01 – RM 320.0036.0042.00
RM 320.01 – RM 340.0038.0045.00
RM 340.01 – RM 360.0040.0047.00
RM 360.01 – RM 380.0042.0050.00
RM 380.01 – RM 400.0044.0052.00
RM 400.01 – RM 420.0047.0055.00
RM 420.01 – RM 440.0049.0058.00
RM 440.01 – RM 460.0051.0060.00
RM 460.01 – RM 480.0053.0063.00
RM 480.01 – RM 500.0055.0065.00
RM 500.01 – RM 520.0058.0068.00
RM 520.01 – RM 540.0060.0071.00
RM 540.01 – RM 560.0062.0073.00
RM 560.01 – RM 580.0064.0076.00
RM 580.01 – RM 600.0066.0078.00
RM 600.01 – RM 620.0069.0081.00
RM 620.01 – RM 640.0071.0084.00
RM 640.01 – RM 660.0073.0086.00
RM 660.01 – RM 680.0075.0089.00
RM 680.01 – RM 700.0077.0091.00
RM 700.01 – RM 720.0080.0094.00
RM 720.01 – RM 740.0082.0097.00
RM 740.01 – RM 760.0084.0099.00
RM 760.01 – RM 780.0086.00102.00
RM 780.01 – RM 800.0088.00104.00
RM 800.01 – RM 820.0091.00107.00
RM 820.01 – RM 840.0093.00110.00
RM 840.01 – RM 860.0095.00112.00
RM 860.01 – RM 880.0097.00115.00
RM 880.01 – RM 900.0099.00117.00
RM 900.01 – RM 920.00102.00120.00
RM 920.01 – RM 940.00104.00123.00
RM 940.01 – RM 960.00106.00125.00
RM 960.01 – RM 980.00108.00128.00
RM 980.01 – RM 1000.00110.00130.00
RM 1000.01 – RM 1020.00113.00133.00
RM 1020.01 – RM 1040.00115.00136.00
RM 1040.01 – RM 1060.00117.00138.00
RM 1060.01 – RM 1080.00119.00141.00
RM 1080.01 – RM 1100.00121.00143.00
RM 1100.01 – RM 1120.00124.00146.00
RM 1120.01 – RM 1140.00126.00149.00
RM 1140.01 – RM 1160.00128.00151.00
RM 1160.01 – RM 1180.00130.00154.00
RM 1180.01 – RM 1200.00132.00156.00
RM 1200.01 – RM 1220.00135.00159.00
RM 1220.01 – RM 1240.00137.00162.00
RM 1240.01 – RM 1260.00139.00164.00
RM 1260.01 – RM 1280.00141.00167.00
RM 1280.01 – RM 1300.00143.00169.00
RM 1300.01 – RM 1320.00146.00172.00
RM 1320.01 – RM 1340.00148.00175.00
RM 1340.01 – RM 1360.00150.00177.00
RM 1360.01 – RM 1380.00152.00180.00
RM 1380.01 – RM 1400.00154.00182.00
RM 1400.01 – RM 1420.00157.00185.00
RM 1420.01 – RM 1440.00159.00188.00
RM 1440.01 – RM 1460.00161.00190.00
RM 1460.01 – RM 1480.00163.00193.00
RM 1480.01 – RM 1500.00165.00195.00
RM 1500.01 – RM 1520.00168.00198.00
RM 1520.01 – RM 1540.00170.00201.00
RM 1540.01 – RM 1560.00172.00203.00
RM 1560.01 – RM 1580.00174.00206.00
RM 1580.01 – RM 1600.00176.00208.00
RM 1600.01 – RM 1620.00179.00211.00
RM 1620.01 – RM 1640.00181.00214.00
RM 1640.01 – RM 1660.00183.00216.00
RM 1660.01 – RM 1680.00185.00219.00
RM 1680.01 – RM 1700.00187.00221.00
RM 1700.01 – RM 1720.00190.00224.00
RM 1720.01 – RM 1740.00192.00227.00
RM 1740.01 – RM 1760.00194.00229.00
RM 1760.01 – RM 1780.00196.00232.00
RM 1780.01 – RM 1800.00198.00234.00
RM 1800.01 – RM 1820.00201.00237.00
RM 1820.01 – RM 1840.00203.00240.00
RM 1840.01 – RM 1860.00205.00242.00
RM 1860.01 – RM 1880.00207.00245.00
RM 1880.01 – RM 1900.00209.00247.00
RM 1900.01 – RM 1920.00212.00250.00
RM 1920.01 – RM 1940.00214.00253.00
RM 1940.01 – RM 1960.00216.00255.00
RM 1960.01 – RM 1980.00218.00258.00
RM 1980.01 – RM 2000.00220.00260.00
RM 2000.01 – RM 2020.00223.00263.00
RM 2020.01 – RM 2040.00225.00266.00
RM 2040.01 – RM 2060.00227.00268.00
RM 2060.01 – RM 2080.00229.00271.00
RM 2080.01 – RM 2100.00231.00273.00
RM 2100.01 – RM 2120.00234.00276.00
RM 2120.01 – RM 2140.00236.00279.00
RM 2140.01 – RM 2160.00238.00281.00
RM 2160.01 – RM 2180.00240.00284.00
RM 2180.01 – RM 2200.00242.00286.00
RM 2200.01 – RM 2220.00245.00289.00
RM 2220.01 – RM 2240.00247.00292.00
RM 2240.01 – RM 2260.00249.00294.00
RM 2260.01 – RM 2280.00251.00297.00
RM 2280.01 – RM 2300.00253.00299.00
RM 2300.01 – RM 2320.00256.00302.00
RM 2320.01 – RM 2340.00258.00305.00
RM 2340.01 – RM 2360.00260.00307.00
RM 2360.01 – RM 2380.00262.00310.00
RM 2380.01 – RM 2400.00264.00312.00
RM 2400.01 – RM 2420.00267.00315.00
RM 2420.01 – RM 2440.00269.00318.00
RM 2440.01 – RM 2460.00271.00320.00
RM 2460.01 – RM 2480.00273.00323.00
RM 2480.01 – RM 2500.00275.00325.00
RM 2500.01 – RM 2520.00278.00328.00
RM 2520.01 – RM 2540.00280.00331.00
RM 2540.01 – RM 2560.00282.00333.00
RM 2560.01 – RM 2580.00284.00336.00
RM 2580.01 – RM 2600.00286.00338.00
RM 2600.01 – RM 2620.00289.00341.00
RM 2620.01 – RM 2640.00291.00344.00
RM 2640.01 – RM 2660.00293.00346.00
RM 2660.01 – RM 2680.00295.00349.00
RM 2680.01 – RM 2700.00297.00351.00
RM 2700.01 – RM 2720.00300.00354.00
RM 2720.01 – RM 2740.00302.00357.00
RM 2740.01 – RM 2760.00304.00359.00
RM 2760.01 – RM 2780.00306.00362.00
RM 2780.01 – RM 2800.00308.00364.00
RM 2800.01 – RM 2820.00311.00367.00
RM 2820.01 – RM 2840.00313.00370.00
RM 2840.01 – RM 2860.00315.00372.00
RM 2860.01 – RM 2880.00317.00375.00
RM 2880.01 – RM 2900.00319.00377.00
RM 2900.01 – RM 2920.00322.00380.00
RM 2920.01 – RM 2940.00324.00383.00
RM 2940.01 – RM 2960.00326.00385.00
RM 2960.01 – RM 2980.00328.00388.00
RM 2980.01 – RM 3000.00330.00390.00
RM 3000.01 – RM 3020.00333.00393.00
RM 3020.01 – RM 3040.00335.00396.00
RM 3040.01 – RM 3060.00337.00398.00
RM 3060.01 – RM 3080.00339.00401.00
RM 3080.01 – RM 3100.00341.00403.00
RM 3100.01 – RM 3120.00344.00406.00
RM 3120.01 – RM 3140.00346.00409.00
RM 3140.01 – RM 3160.00348.00411.00
RM 3160.01 – RM 3180.00350.00414.00
RM 3180.01 – RM 3200.00352.00416.00
RM 3200.01 – RM 3220.00355.00419.00
RM 3220.01 – RM 3240.00357.00422.00
RM 3240.01 – RM 3260.00359.00424.00
RM 3260.01 – RM 3280.00361.00427.00
RM 3280.01 – RM 3300.00363.00429.00
RM 3300.01 – RM 3320.00366.00432.00
RM 3320.01 – RM 3340.00368.00435.00
RM 3340.01 – RM 3360.00370.00437.00
RM 3360.01 – RM 3380.00372.00440.00
RM 3380.01 – RM 3400.00374.00442.00
RM 3400.01 – RM 3420.00377.00445.00
RM 3420.01 – RM 3440.00379.00448.00
RM 3440.01 – RM 3460.00381.00450.00
RM 3460.01 – RM 3480.00383.00453.00
RM 3480.01 – RM 3500.00385.00455.00
RM 3500.01 – RM 3520.00388.00458.00
RM 3520.01 – RM 3540.00390.00461.00
RM 3540.01 – RM 3560.00392.00463.00
RM 3560.01 – RM 3580.00394.00466.00
RM 3580.01 – RM 3600.00396.00468.00
RM 3600.01 – RM 3620.00399.00471.00
RM 3620.01 – RM 3640.00401.00474.00
RM 3640.01 – RM 3660.00403.00476.00
RM 3660.01 – RM 3680.00405.00479.00
RM 3680.01 – RM 3700.00407.00481.00
RM 3700.01 – RM 3720.00410.00484.00
RM 3720.01 – RM 3740.00412.00487.00
RM 3740.01 – RM 3760.00414.00489.00
RM 3760.01 – RM 3780.00416.00492.00
RM 3780.01 – RM 3800.00418.00494.00
RM 3800.01 – RM 3820.00421.00497.00
RM 3820.01 – RM 3840.00423.00500.00
RM 3840.01 – RM 3860.00425.00502.00
RM 3860.01 – RM 3880.00427.00505.00
RM 3880.01 – RM 3900.00429.00507.00
RM 3900.01 – RM 3920.00432.00510.00
RM 3920.01 – RM 3940.00434.00513.00
RM 3940.01 – RM 3960.00436.00515.00
RM 3960.01 – RM 3980.00438.00518.00
RM 3980.01 – RM 4000.00440.00520.00
RM 4000.01 – RM 4020.00443.00523.00
RM 4020.01 – RM 4040.00445.00526.00
RM 4040.01 – RM 4060.00447.00528.00
RM 4060.01 – RM 4080.00449.00531.00
RM 4080.01 – RM 4100.00451.00533.00
RM 4100.01 – RM 4120.00454.00536.00
RM 4120.01 – RM 4140.00456.00539.00
RM 4140.01 – RM 4160.00458.00541.00
RM 4160.01 – RM 4180.00460.00544.00
RM 4180.01 – RM 4200.00462.00546.00
RM 4200.01 – RM 4220.00465.00549.00
RM 4220.01 – RM 4240.00467.00552.00
RM 4240.01 – RM 4260.00469.00554.00
RM 4260.01 – RM 4280.00471.00557.00
RM 4280.01 – RM 4300.00473.00559.00
RM 4300.01 – RM 4320.00476.00562.00
RM 4320.01 – RM 4340.00478.00565.00
RM 4340.01 – RM 4360.00480.00567.00
RM 4360.01 – RM 4380.00482.00570.00
RM 4380.01 – RM 4400.00484.00572.00
RM 4400.01 – RM 4420.00487.00575.00
RM 4420.01 – RM 4440.00489.00578.00
RM 4440.01 – RM 4460.00491.00580.00
RM 4460.01 – RM 4480.00493.00583.00
RM 4480.01 – RM 4500.00495.00585.00
RM 4500.01 – RM 4520.00498.00588.00
RM 4520.01 – RM 4540.00500.00591.00
RM 4540.01 – RM 4560.00502.00593.00
RM 4560.01 – RM 4580.00504.00596.00
RM 4580.01 – RM 4600.00506.00598.00
RM 4600.01 – RM 4620.00509.00601.00
RM 4620.01 – RM 4640.00511.00604.00
RM 4640.01 – RM 4660.00513.00606.00
RM 4660.01 – RM 4680.00515.00609.00
RM 4680.01 – RM 4700.00517.00611.00
RM 4700.01 – RM 4720.00520.00614.00
RM 4720.01 – RM 4740.00522.00617.00
RM 4740.01 – RM 4760.00524.00619.00
RM 4760.01 – RM 4780.00526.00622.00
RM 4780.01 – RM 4800.00528.00624.00
RM 4800.01 – RM 4820.00531.00627.00
RM 4820.01 – RM 4840.00533.00630.00
RM 4840.01 – RM 4860.00535.00632.00
RM 4860.01 – RM 4880.00537.00635.00
RM 4880.01 – RM 4900.00539.00637.00
RM 4900.01 – RM 4920.00542.00640.00
RM 4920.01 – RM 4940.00544.00643.00
RM 4940.01 – RM 4960.00546.00645.00
RM 4960.01 – RM 4980.00548.00648.00
RM 4980.01 – RM 5000.00550.00650.00
RM 5000.01 – RM 5100.00561.00612.00
RM 5100.01 – RM 5200.00572.00624.00
RM 5200.01 – RM 5300.00583.00636.00
RM 5300.01 – RM 5400.00594.00648.00
RM 5400.01 – RM 5500.00605.00660.00
RM 5500.01 – RM 5600.00616.00672.00
RM 5600.01 – RM 5700.00627.00684.00
RM 5700.01 – RM 5800.00638.00696.00
RM 5800.01 – RM 5900.00649.00708.00
RM 5900.01 – RM 6000.00660.00720.00
RM 6000.01 – RM 6100.00671.00732.00
RM 6100.01 – RM 6200.00682.00744.00
RM 6200.01 – RM 6300.00693.00756.00
RM 6300.01 – RM 6400.00704.00768.00
RM 6400.01 – RM 6500.00715.00780.00
RM 6500.01 – RM 6600.00726.00792.00
RM 6600.01 – RM 6700.00737.00804.00
RM 6700.01 – RM 6800.00748.00816.00
RM 6800.01 – RM 6900.00759.00828.00
RM 6900.01 – RM 7000.00770.00840.00
RM 7000.01 – RM 7100.00781.00852.00
RM 7100.01 – RM 7200.00792.00864.00
RM 7200.01 – RM 7300.00803.00876.00
RM 7300.01 – RM 7400.00814.00888.00
RM 7400.01 – RM 7500.00825.00900.00
RM 7500.01 – RM 7600.00836.00912.00
RM 7600.01 – RM 7700.00847.00924.00
RM 7700.01 – RM 7800.00858.00936.00
RM 7800.01 – RM 7900.00869.00948.00
RM 7900.01 – RM 8000.00880.00960.00
RM 8000.01 – RM 8100.00891.00972.00
RM 8100.01 – RM 8200.00902.00984.00
RM 8200.01 – RM 8300.00913.00996.00
RM 8300.01 – RM 8400.00924.001008.00
RM 8400.01 – RM 8500.00935.001020.00
RM 8500.01 – RM 8600.00946.001032.00
RM 8600.01 – RM 8700.00957.001044.00
RM 8700.01 – RM 8800.00968.001056.00
RM 8800.01 – RM 8900.00979.001068.00
RM 8900.01 – RM 9000.00990.001080.00
RM 9000.01 – RM 9100.001001.001092.00
RM 9100.01 – RM 9200.001012.001104.00
RM 9200.01 – RM 9300.001023.001116.00
RM 9300.01 – RM 9400.001034.001128.00
RM 9400.01 – RM 9500.001045.001140.00
RM 9500.01 – RM 9600.001056.001152.00
RM 9600.01 – RM 9700.001067.001164.00
RM 9700.01 – RM 9800.001078.001176.00
RM 9800.01 – RM 9900.001089.001188.00
RM 9900.01 – RM 10000.001100.001200.00
RM 10000.01 – RM 10100.001111.001212.00
RM 10100.01 – RM 10200.001122.001224.00
RM 10200.01 – RM 10300.001133.001236.00
RM 10300.01 – RM 10400.001144.001248.00
RM 10400.01 – RM 10500.001155.001260.00
RM 10500.01 – RM 10600.001166.001272.00
RM 10600.01 – RM 10700.001177.001284.00
RM 10700.01 – RM 10800.001188.001296.00
RM 10800.01 – RM 10900.001199.001308.00
RM 10900.01 – RM 11000.001210.001320.00
RM 11000.01 – RM 11100.001221.001332.00
RM 11100.01 – RM 11200.001232.001344.00
RM 11200.01 – RM 11300.001243.001356.00
RM 11300.01 – RM 11400.001254.001368.00
RM 11400.01 – RM 11500.001265.001380.00
RM 11500.01 – RM 11600.001276.001392.00
RM 11600.01 – RM 11700.001287.001404.00
RM 11700.01 – RM 11800.001298.001416.00
RM 11800.01 – RM 11900.001309.001428.00
RM 11900.01 – RM 12000.001320.001440.00
RM 12000.01 – RM 12100.001331.001452.00
RM 12100.01 – RM 12200.001342.001464.00
RM 12200.01 – RM 12300.001353.001476.00
RM 12300.01 – RM 12400.001364.001488.00
RM 12400.01 – RM 12500.001375.001500.00
RM 12500.01 – RM 12600.001386.001512.00
RM 12600.01 – RM 12700.001397.001524.00
RM 12700.01 – RM 12800.001408.001536.00
RM 12800.01 – RM 12900.001419.001548.00
RM 12900.01 – RM 13000.001430.001560.00
RM 13000.01 – RM 13100.001441.001572.00
RM 13100.01 – RM 13200.001452.001584.00
RM 13200.01 – RM 13300.001463.001596.00
RM 13300.01 – RM 13400.001474.001608.00
RM 13400.01 – RM 13500.001485.001620.00
RM 13500.01 – RM 13600.001496.001632.00
RM 13600.01 – RM 13700.001507.001644.00
RM 13700.01 – RM 13800.001518.001656.00
RM 13800.01 – RM 13900.001529.001668.00
RM 13900.01 – RM 14000.001540.001680.00
RM 14000.01 – RM 14100.001551.001692.00
RM 14100.01 – RM 14200.001562.001704.00
RM 14200.01 – RM 14300.001573.001716.00
RM 14300.01 – RM 14400.001584.001728.00
RM 14400.01 – RM 14500.001595.001740.00
RM 14500.01 – RM 14600.001606.001752.00
RM 14600.01 – RM 14700.001617.001764.00
RM 14700.01 – RM 14800.001628.001776.00
RM 14800.01 – RM 14900.001639.001788.00
RM 14900.01 – RM 15000.001650.001800.00
RM 15000.01 – RM 15100.001661.001812.00
RM 15100.01 – RM 15200.001672.001824.00
RM 15200.01 – RM 15300.001683.001836.00
RM 15300.01 – RM 15400.001694.001848.00
RM 15400.01 – RM 15500.001705.001860.00
RM 15500.01 – RM 15600.001716.001872.00
RM 15600.01 – RM 15700.001727.001884.00
RM 15700.01 – RM 15800.001738.001896.00
RM 15800.01 – RM 15900.001749.001908.00
RM 15900.01 – RM 16000.001760.001920.00
RM 16000.01 – RM 16100.001771.001932.00
RM 16100.01 – RM 16200.001782.001944.00
RM 16200.01 – RM 16300.001793.001956.00
RM 16300.01 – RM 16400.001804.001968.00
RM 16400.01 – RM 16500.001815.001980.00
RM 16500.01 – RM 16600.001826.001992.00
RM 16600.01 – RM 16700.001837.002004.00
RM 16700.01 – RM 16800.001848.002016.00
RM 16800.01 – RM 16900.001859.002028.00
RM 16900.01 – RM 17000.001870.002040.00
RM 17000.01 – RM 17100.001881.002052.00
RM 17100.01 – RM 17200.001892.002064.00
RM 17200.01 – RM 17300.001903.002076.00
RM 17300.01 – RM 17400.001914.002088.00
RM 17400.01 – RM 17500.001925.002100.00
RM 17500.01 – RM 17600.001936.002112.00
RM 17600.01 – RM 17700.001947.002124.00
RM 17700.01 – RM 17800.001958.002136.00
RM 17800.01 – RM 17900.001969.002148.00
RM 17900.01 – RM 18000.001980.002160.00
RM 18000.01 – RM 18100.001991.002172.00
RM 18100.01 – RM 18200.002002.002184.00
RM 18200.01 – RM 18300.002013.002196.00
RM 18300.01 – RM 18400.002024.002208.00
RM 18400.01 – RM 18500.002035.002220.00
RM 18500.01 – RM 18600.002046.002232.00
RM 18600.01 – RM 18700.002057.002244.00
RM 18700.01 – RM 18800.002068.002256.00
RM 18800.01 – RM 18900.002079.002268.00
RM 18900.01 – RM 19000.002090.002280.00
RM 19000.01 – RM 19100.002101.002292.00
RM 19100.01 – RM 19200.002112.002304.00
RM 19200.01 – RM 19300.002123.002316.00
RM 19300.01 – RM 19400.002134.002328.00
RM 19400.01 – RM 19500.002145.002340.00
RM 19500.01 – RM 19600.002156.002352.00
RM 19600.01 – RM 19700.002167.002364.00
RM 19700.01 – RM 19800.002178.002376.00
RM 19800.01 – RM 19900.002189.002388.00
RM 19900.01 – RM 20000.002200.002400.00

Applies to Malaysian employees below age 60 using standard rates. Wages above RM 20,000 use percentage calculation directly.