Note: This only applies to non-Malaysians who are not permanent residents of Malaysia.
EPF
For foreigners, they can choose to do a contribution or not as it is not compulsory. To find out more about the EPF rate, please check the KWSP portal.
SOCSO
The employee has to contribute to SOCSO under the category of Employment Injury Scheme. Payable by the employer based on the contribution schedule.
EIS
Don't have to contribute to the Employment Insurance Scheme.
HRDF
No HRDF contributions. Only apply to Malaysian employees.
PCB(Income Tax)
Foreigners have to pay income tax in Malaysia. But the rate of tax depends on the residence status of the employee. Tax residence is not based on nationality as EPF, SOCSO, and EIS did. It is according to time spent in Malaysia. You will be considered a non-resident if you stay less than 182 days in Malaysia in a year.
Non-residual individuals will be taxed at a flat rate of 30% and they will not be entitled to tax reliefs enjoyed by residents.
