MALAYSIA PAYROLL REFERENCE
PERKESO SKBBK Contribution Rate Table 2026
Starting 1 June 2026, PERKESO officially implemented the new mandatory Skim Kemalangan Bukan Bencana Kerja (SKBBK) contribution. This page provides the full PERKESO SKBBK contribution rate table for Malaysian employers, payroll teams, accountants, and business owners.
WauHub Payroll has implemented SKBBK support for Malaysian travel agencies that need cleaner payroll, staff cost, and finance workflows.
Effective: 1 June 2026Official source: PERKESOLast reviewed: 28 June 2026WauHub Payroll readyMax wage ceiling: RM6,000
Source and review note: The contribution data is based on PERKESO's published New Contribution Rate Including SKBBK PDF. We include the official source link in the table below and recommend checking PERKESO before submission.
Important note: This page is provided as a general reference only. Please verify all payroll and contribution amounts with PERKESO, your payroll provider, accountant, or qualified adviser before making submissions. WauHub is not responsible for any loss, penalty, damage, or issue caused by relying on this reference.
PERKESO SKBBK reference
New contribution rate including SKBBK
Reference table for the Employees Social Security Act 1969 (Act 4), including the Non-Employment Injury Security Scheme (SKBBK). Category 2 employee invalidity contribution is RM0.00.
| Monthly wage range | Cat. 1 employer | Cat. 1 employee invalidity | Cat. 1 employee SKBBK | Cat. 2 employer | Cat. 2 employee invalidity | Cat. 2 employee SKBBK |
|---|---|---|---|---|---|---|
| RM0.00 to RM30.00 | RM0.40 | RM0.10 | RM0.20 | RM0.30 | RM0.00 | RM0.20 |
| RM30.01 to RM50.00 | RM0.70 | RM0.20 | RM0.30 | RM0.50 | RM0.00 | RM0.30 |
| RM50.01 to RM70.00 | RM1.10 | RM0.30 | RM0.50 | RM0.80 | RM0.00 | RM0.50 |
| RM70.01 to RM100.00 | RM1.50 | RM0.40 | RM0.65 | RM1.10 | RM0.00 | RM0.65 |
| RM100.01 to RM140.00 | RM2.10 | RM0.60 | RM0.90 | RM1.50 | RM0.00 | RM0.90 |
| RM140.01 to RM200.00 | RM2.95 | RM0.85 | RM1.25 | RM2.10 | RM0.00 | RM1.25 |
| RM200.01 to RM300.00 | RM4.35 | RM1.25 | RM1.85 | RM3.10 | RM0.00 | RM1.85 |
| RM300.01 to RM400.00 | RM6.15 | RM1.75 | RM2.65 | RM4.40 | RM0.00 | RM2.65 |
| RM400.01 to RM500.00 | RM7.85 | RM2.25 | RM3.35 | RM5.60 | RM0.00 | RM3.35 |
| RM500.01 to RM600.00 | RM9.65 | RM2.75 | RM4.15 | RM6.90 | RM0.00 | RM4.15 |
| RM600.01 to RM700.00 | RM11.35 | RM3.25 | RM4.85 | RM8.10 | RM0.00 | RM4.85 |
| RM700.01 to RM800.00 | RM13.15 | RM3.75 | RM5.65 | RM9.40 | RM0.00 | RM5.65 |
| RM800.01 to RM900.00 | RM14.85 | RM4.25 | RM6.35 | RM10.60 | RM0.00 | RM6.35 |
| RM900.01 to RM1,000.00 | RM16.65 | RM4.75 | RM7.15 | RM11.90 | RM0.00 | RM7.15 |
| RM1,000.01 to RM1,100.00 | RM18.35 | RM5.25 | RM7.85 | RM13.10 | RM0.00 | RM7.85 |
| RM1,100.01 to RM1,200.00 | RM20.15 | RM5.75 | RM8.65 | RM14.40 | RM0.00 | RM8.65 |
| RM1,200.01 to RM1,300.00 | RM21.85 | RM6.25 | RM9.35 | RM15.60 | RM0.00 | RM9.35 |
| RM1,300.01 to RM1,400.00 | RM23.65 | RM6.75 | RM10.15 | RM16.90 | RM0.00 | RM10.15 |
| RM1,400.01 to RM1,500.00 | RM25.35 | RM7.25 | RM10.85 | RM18.10 | RM0.00 | RM10.85 |
| RM1,500.01 to RM1,600.00 | RM27.15 | RM7.75 | RM11.65 | RM19.40 | RM0.00 | RM11.65 |
| RM1,600.01 to RM1,700.00 | RM28.85 | RM8.25 | RM12.35 | RM20.60 | RM0.00 | RM12.35 |
| RM1,700.01 to RM1,800.00 | RM30.65 | RM8.75 | RM13.15 | RM21.90 | RM0.00 | RM13.15 |
| RM1,800.01 to RM1,900.00 | RM32.35 | RM9.25 | RM13.85 | RM23.10 | RM0.00 | RM13.85 |
| RM1,900.01 to RM2,000.00 | RM34.15 | RM9.75 | RM14.65 | RM24.40 | RM0.00 | RM14.65 |
| RM2,000.01 to RM2,100.00 | RM35.85 | RM10.25 | RM15.35 | RM25.60 | RM0.00 | RM15.35 |
| RM2,100.01 to RM2,200.00 | RM37.65 | RM10.75 | RM16.15 | RM26.90 | RM0.00 | RM16.15 |
| RM2,200.01 to RM2,300.00 | RM39.35 | RM11.25 | RM16.85 | RM28.10 | RM0.00 | RM16.85 |
| RM2,300.01 to RM2,400.00 | RM41.15 | RM11.75 | RM17.65 | RM29.40 | RM0.00 | RM17.65 |
| RM2,400.01 to RM2,500.00 | RM42.85 | RM12.25 | RM18.35 | RM30.60 | RM0.00 | RM18.35 |
| RM2,500.01 to RM2,600.00 | RM44.65 | RM12.75 | RM19.15 | RM31.90 | RM0.00 | RM19.15 |
| RM2,600.01 to RM2,700.00 | RM46.35 | RM13.25 | RM19.85 | RM33.10 | RM0.00 | RM19.85 |
| RM2,700.01 to RM2,800.00 | RM48.15 | RM13.75 | RM20.65 | RM34.40 | RM0.00 | RM20.65 |
| RM2,800.01 to RM2,900.00 | RM49.85 | RM14.25 | RM21.35 | RM35.60 | RM0.00 | RM21.35 |
| RM2,900.01 to RM3,000.00 | RM51.65 | RM14.75 | RM22.15 | RM36.90 | RM0.00 | RM22.15 |
| RM3,000.01 to RM3,100.00 | RM53.35 | RM15.25 | RM22.85 | RM38.10 | RM0.00 | RM22.85 |
| RM3,100.01 to RM3,200.00 | RM55.15 | RM15.75 | RM23.65 | RM39.40 | RM0.00 | RM23.65 |
| RM3,200.01 to RM3,300.00 | RM56.85 | RM16.25 | RM24.35 | RM40.60 | RM0.00 | RM24.35 |
| RM3,300.01 to RM3,400.00 | RM58.65 | RM16.75 | RM25.15 | RM41.90 | RM0.00 | RM25.15 |
| RM3,400.01 to RM3,500.00 | RM60.35 | RM17.25 | RM25.85 | RM43.10 | RM0.00 | RM25.85 |
| RM3,500.01 to RM3,600.00 | RM62.15 | RM17.75 | RM26.65 | RM44.40 | RM0.00 | RM26.65 |
| RM3,600.01 to RM3,700.00 | RM63.85 | RM18.25 | RM27.35 | RM45.60 | RM0.00 | RM27.35 |
| RM3,700.01 to RM3,800.00 | RM65.65 | RM18.75 | RM28.15 | RM46.90 | RM0.00 | RM28.15 |
| RM3,800.01 to RM3,900.00 | RM67.35 | RM19.25 | RM28.85 | RM48.10 | RM0.00 | RM28.85 |
| RM3,900.01 to RM4,000.00 | RM69.15 | RM19.75 | RM29.65 | RM49.40 | RM0.00 | RM29.65 |
| RM4,000.01 to RM4,100.00 | RM70.85 | RM20.25 | RM30.35 | RM50.60 | RM0.00 | RM30.35 |
| RM4,100.01 to RM4,200.00 | RM72.65 | RM20.75 | RM31.15 | RM51.90 | RM0.00 | RM31.15 |
| RM4,200.01 to RM4,300.00 | RM74.35 | RM21.25 | RM31.85 | RM53.10 | RM0.00 | RM31.85 |
| RM4,300.01 to RM4,400.00 | RM76.15 | RM21.75 | RM32.65 | RM54.40 | RM0.00 | RM32.65 |
| RM4,400.01 to RM4,500.00 | RM77.85 | RM22.25 | RM33.35 | RM55.60 | RM0.00 | RM33.35 |
| RM4,500.01 to RM4,600.00 | RM79.65 | RM22.75 | RM34.15 | RM56.90 | RM0.00 | RM34.15 |
| RM4,600.01 to RM4,700.00 | RM81.35 | RM23.25 | RM34.85 | RM58.10 | RM0.00 | RM34.85 |
| RM4,700.01 to RM4,800.00 | RM83.15 | RM23.75 | RM35.65 | RM59.40 | RM0.00 | RM35.65 |
| RM4,800.01 to RM4,900.00 | RM84.85 | RM24.25 | RM36.35 | RM60.60 | RM0.00 | RM36.35 |
| RM4,900.01 to RM5,000.00 | RM86.65 | RM24.75 | RM37.15 | RM61.90 | RM0.00 | RM37.15 |
| RM5,000.01 to RM5,100.00 | RM88.35 | RM25.25 | RM37.85 | RM63.10 | RM0.00 | RM37.85 |
| RM5,100.01 to RM5,200.00 | RM90.15 | RM25.75 | RM38.65 | RM64.40 | RM0.00 | RM38.65 |
| RM5,200.01 to RM5,300.00 | RM91.85 | RM26.25 | RM39.35 | RM65.60 | RM0.00 | RM39.35 |
| RM5,300.01 to RM5,400.00 | RM93.65 | RM26.75 | RM40.15 | RM66.90 | RM0.00 | RM40.15 |
| RM5,400.01 to RM5,500.00 | RM95.35 | RM27.25 | RM40.85 | RM68.10 | RM0.00 | RM40.85 |
| RM5,500.01 to RM5,600.00 | RM97.15 | RM27.75 | RM41.65 | RM69.40 | RM0.00 | RM41.65 |
| RM5,600.01 to RM5,700.00 | RM98.85 | RM28.25 | RM42.35 | RM70.60 | RM0.00 | RM42.35 |
| RM5,700.01 to RM5,800.00 | RM100.65 | RM28.75 | RM43.15 | RM71.90 | RM0.00 | RM43.15 |
| RM5,800.01 to RM5,900.00 | RM102.35 | RM29.25 | RM43.85 | RM73.10 | RM0.00 | RM43.85 |
| RM5,900.01 to RM6,000.00 | RM104.15 | RM29.75 | RM44.65 | RM74.40 | RM0.00 | RM44.65 |
| RM6,000.01 and above | RM104.15 | RM29.75 | RM44.65 | RM74.40 | RM0.00 | RM44.65 |
Source: PERKESO, New Contribution Rate Including SKBBK. Maximum wage ceiling shown by the official table is RM6,000, with the same contribution amounts applied above RM6,000. Always verify against PERKESO for payroll submission.
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