Statutory Reference Tables
Contribution and tax rates used in the calculations.
| Wage Band (RM) | Employee (RM) | Employer (RM) |
|---|---|---|
| Up to RM 30.00 | 0.10 | 0.40 |
| RM 30.00 – RM 50.00 | 0.20 | 0.70 |
| RM 50.00 – RM 70.00 | 0.30 | 1.10 |
| RM 70.00 – RM 100.00 | 0.40 | 1.50 |
| RM 100.00 – RM 140.00 | 0.60 | 2.10 |
| RM 140.00 – RM 200.00 | 0.85 | 2.95 |
| RM 200.00 – RM 300.00 | 1.25 | 4.35 |
| RM 300.00 – RM 400.00 | 1.75 | 6.15 |
| RM 400.00 – RM 500.00 | 2.25 | 7.85 |
| RM 500.00 – RM 600.00 | 2.75 | 9.65 |
| RM 600.00 – RM 700.00 | 3.25 | 11.35 |
| RM 700.00 – RM 800.00 | 3.75 | 13.15 |
| RM 800.00 – RM 900.00 | 4.25 | 14.85 |
| RM 900.00 – RM 1000.00 | 4.75 | 16.65 |
| RM 1000.00 – RM 1100.00 | 5.25 | 18.35 |
| RM 1100.00 – RM 1200.00 | 5.75 | 20.15 |
| RM 1200.00 – RM 1300.00 | 6.25 | 21.85 |
| RM 1300.00 – RM 1400.00 | 6.75 | 23.65 |
| RM 1400.00 – RM 1500.00 | 7.25 | 25.35 |
| RM 1500.00 – RM 1600.00 | 7.75 | 27.15 |
| RM 1600.00 – RM 1700.00 | 8.25 | 28.85 |
| RM 1700.00 – RM 1800.00 | 8.75 | 30.65 |
| RM 1800.00 – RM 1900.00 | 9.25 | 32.35 |
| RM 1900.00 – RM 2000.00 | 9.75 | 34.15 |
| RM 2000.00 – RM 2100.00 | 10.25 | 35.85 |
| RM 2100.00 – RM 2200.00 | 10.75 | 37.65 |
| RM 2200.00 – RM 2300.00 | 11.25 | 39.35 |
| RM 2300.00 – RM 2400.00 | 11.75 | 41.15 |
| RM 2400.00 – RM 2500.00 | 12.25 | 42.85 |
| RM 2500.00 – RM 2600.00 | 12.75 | 44.65 |
| RM 2600.00 – RM 2700.00 | 13.25 | 46.35 |
| RM 2700.00 – RM 2800.00 | 13.75 | 48.15 |
| RM 2800.00 – RM 2900.00 | 14.25 | 49.85 |
| RM 2900.00 – RM 3000.00 | 14.75 | 51.65 |
| RM 3000.00 – RM 3100.00 | 15.25 | 53.35 |
| RM 3100.00 – RM 3200.00 | 15.75 | 55.15 |
| RM 3200.00 – RM 3300.00 | 16.25 | 56.85 |
| RM 3300.00 – RM 3400.00 | 16.75 | 58.65 |
| RM 3400.00 – RM 3500.00 | 17.25 | 60.35 |
| RM 3500.00 – RM 3600.00 | 17.75 | 62.15 |
| RM 3600.00 – RM 3700.00 | 18.25 | 63.85 |
| RM 3700.00 – RM 3800.00 | 18.75 | 65.65 |
| RM 3800.00 – RM 3900.00 | 19.25 | 67.35 |
| RM 3900.00 – RM 4000.00 | 19.75 | 69.15 |
| RM 4000.00 – RM 4100.00 | 20.25 | 70.85 |
| RM 4100.00 – RM 4200.00 | 20.75 | 72.65 |
| RM 4200.00 – RM 4300.00 | 21.25 | 74.35 |
| RM 4300.00 – RM 4400.00 | 21.75 | 76.15 |
| RM 4400.00 – RM 4500.00 | 22.25 | 77.85 |
| RM 4500.00 – RM 4600.00 | 22.75 | 79.65 |
| RM 4600.00 – RM 4700.00 | 23.25 | 81.35 |
| RM 4700.00 – RM 4800.00 | 23.75 | 83.15 |
| RM 4800.00 – RM 4900.00 | 24.25 | 84.85 |
| RM 4900.00 – RM 5000.00 | 24.75 | 86.65 |
| RM 5000.00 – RM 5100.00 | 25.25 | 88.35 |
| RM 5100.00 – RM 5200.00 | 25.75 | 90.15 |
| RM 5200.00 – RM 5300.00 | 26.25 | 91.85 |
| RM 5300.00 – RM 5400.00 | 26.75 | 93.65 |
| RM 5400.00 – RM 5500.00 | 27.25 | 95.35 |
| RM 5500.00 – RM 5600.00 | 27.75 | 97.15 |
| RM 5600.00 – RM 5700.00 | 28.25 | 98.85 |
| RM 5700.00 – RM 5800.00 | 28.75 | 100.65 |
| RM 5800.00 – RM 5900.00 | 29.25 | 102.35 |
| RM 5900.00 – RM 6000.00 & above | 29.75 | 104.15 |
Wages above RM 6,000/month are capped at the RM 6,000 rate. Source: PERKESO Rate Contribution Schedule (Act 4), effective Nov 2024.