EPF, SOCSO, EIS, PCB and HRD levy: the 15th-of-the-month deadline

Example

For September 2026 salaries, pay all of them by 15 October 2026.

EPF (KWSP) late payment charge

The late payment charge is the lower of that year's Simpanan Konvensional and Simpanan Shariah dividend rates plus 1%, with a minimum of RM10. If the contribution is still unpaid on the 1st of the following month, dividend is charged on top. If the 15th falls on a weekend or public holiday, paying on the next working day is not charged.

SOCSO and EIS (PERKESO)

Both are due by the 15th for the previous month's contributions. Late SOCSO contributions carry interest of 6% a year for each day unpaid, with a minimum of RM5 a month. Late EIS contributions carry interest at a rate set by the Minister (Employment Insurance System Act 2017 s.21); we could not find the current rate published. PERKESO doesn't say what happens when the 15th is a weekend or holiday, so pay by the 15th.

PCB (monthly tax deduction)

PCB deducted from salaries goes to LHDN on or before the 15th of the following month. An employer who doesn't deduct it is liable for that tax (Income Tax Act 1967 s.107(4)), and not deducting or remitting is an offence under s.120(1)(e): a fine of RM200 to RM20,000, up to 6 months' jail, or both. LHDN lists late remittance of PCB as a repeat offence when it sets compound amounts.

HRD Corp levy

Registering with HRD Corp is compulsory if you employ 10 or more Malaysian employees, and optional with 5 to 9. The levy is 1% of monthly wages for compulsory employers and 0.5% for voluntary ones, paid by the 15th of the following month. Late payment carries interest of 10% a year for each day.

Salaries themselves have their own deadline: 7 days after the wage period.