Jadual Caruman KWSP, PERKESO & SIP 2026: Semak Ikut Gaji

Caruman	Pekerja	Majikan
KWSP (Bahagian A) Lihat baris	330.00	390.00
PERKESO (Jenis Pertama) Baris 34	36.90	51.65
SIP Baris 34	5.90	5.90
Jumlah	372.80	447.55

Kadar caruman KWSP 2026

Bhg.	Golongan pekerja	Pekerja	Majikan
A	Warganegara, PR, dan bukan warganegara yang mencarum sebelum 1 Ogos 1998; bawah 60 tahun	11%	13% (upah hingga RM5,000); 12% (lebih RM5,000)
E	Warganegara 60 tahun ke atas	0%	4%
C	PR, dan bukan warganegara yang mencarum sebelum 1 Ogos 1998; 60 tahun ke atas	5.5%	6.5% (upah hingga RM5,000); 6% (lebih RM5,000)
F	Bukan warganegara lain, semua umur	2%	2%

Kadar ini terpakai untuk gaji Oktober 2025 dan seterusnya (bulan caruman November 2025), seperti di halaman Caruman Wajib KWSP. Bahagian B dan D dalam Jadual Ketiga sudah dipotong oleh Akta A1760/2025, dan pekerja bukan warganegara kini di bawah Bahagian F.

Cara baca Jadual Ketiga KWSP

Jadual ini ikut julat upah, bukan peratus tepat. RM0.01 hingga RM10 tiada caruman. Selepas julat RM10.01–RM20, setiap baris naik RM20 sehingga RM5,000, kemudian RM100 sehingga RM20,000.

Setiap baris sama dengan kadar × had atas julat, dan sen dibundarkan ke ringgit berikutnya. Upah RM4,990, contohnya, jatuh dalam julat RM4,980.01–RM5,000.00: majikan RM650, pekerja RM550.

KWSP menyatakan majikan tidak dibenarkan mengira syer majikan dan pekerja dengan peratusan tepat, kecuali upah melebihi RM20,000. Di atas RM20,000, caruman ialah 11% dan 12% daripada upah, dan sen dibundarkan ke ringgit berikutnya.

Perhatikan juga RM5,000.01. Syer majikan turun dari RM650 ke RM612 kerana kadar bertukar dari 13% ke 12%, tapi syer pekerja naik dari RM550 ke RM561. Satu pengecualian: jika bonus menjadikan upah bulan itu lebih RM5,000 bagi pekerja bergaji RM5,000 ke bawah, majikan kekal 13% atas upah bulan itu (6.5% untuk Bahagian C).

Umur minimum untuk mendaftar dan mencarum KWSP ialah 14 tahun, dan maksimum 75 tahun.

Bayaran yang kena caruman KWSP dan yang tidak

Kena caruman

Gaji dan bonus
Elaun, komisen, insentif
Tunggakan gaji
Bayaran cuti tahunan atau cuti sakit yang tidak diambil
Gaji semasa cuti bersalin, cuti belajar, cuti separuh gaji
Bayaran lain di bawah kontrak perkhidmatan

Tidak kena caruman

Bayaran lebih masa (OT)
Caj perkhidmatan (service charge)
Ganjaran, faedah persaraan
Faedah pemberhentian, pemberhentian sementara atau penamatan kerja
Bayaran ganti notis
Elaun perjalanan

Senarai KWSP untuk bayaran yang bukan upah tidak terhad kepada item di atas. Bayaran kerja pada hari rehat atau cuti umum pula kena caruman, kecuali jika dibayar sebagai OT. Cara kira bayaran itu ada di kalkulator OT.

Jadual caruman KWSP 2026 penuh (Bahagian A)

Warganegara, PR dan bukan warganegara yang mencarum sebelum 1 Ogos 1998, bawah 60 tahun. 401 baris.

Jadual Ketiga KWSP, Bahagian A (RM)
Upah sebulan	Majikan	Pekerja	Jumlah
0.01 – 10.00	0.00	0.00	0.00
10.01 – 20.00	3.00	3.00	6.00
20.01 – 40.00	6.00	5.00	11.00
40.01 – 60.00	8.00	7.00	15.00
60.01 – 80.00	11.00	9.00	20.00
80.01 – 100.00	13.00	11.00	24.00
100.01 – 120.00	16.00	14.00	30.00
120.01 – 140.00	19.00	16.00	35.00
140.01 – 160.00	21.00	18.00	39.00
160.01 – 180.00	24.00	20.00	44.00
180.01 – 200.00	26.00	22.00	48.00
200.01 – 220.00	29.00	25.00	54.00
220.01 – 240.00	32.00	27.00	59.00
240.01 – 260.00	34.00	29.00	63.00
260.01 – 280.00	37.00	31.00	68.00
280.01 – 300.00	39.00	33.00	72.00
300.01 – 320.00	42.00	36.00	78.00
320.01 – 340.00	45.00	38.00	83.00
340.01 – 360.00	47.00	40.00	87.00
360.01 – 380.00	50.00	42.00	92.00
380.01 – 400.00	52.00	44.00	96.00
400.01 – 420.00	55.00	47.00	102.00
420.01 – 440.00	58.00	49.00	107.00
440.01 – 460.00	60.00	51.00	111.00
460.01 – 480.00	63.00	53.00	116.00
480.01 – 500.00	65.00	55.00	120.00
500.01 – 520.00	68.00	58.00	126.00
520.01 – 540.00	71.00	60.00	131.00
540.01 – 560.00	73.00	62.00	135.00
560.01 – 580.00	76.00	64.00	140.00
580.01 – 600.00	78.00	66.00	144.00
600.01 – 620.00	81.00	69.00	150.00
620.01 – 640.00	84.00	71.00	155.00
640.01 – 660.00	86.00	73.00	159.00
660.01 – 680.00	89.00	75.00	164.00
680.01 – 700.00	91.00	77.00	168.00
700.01 – 720.00	94.00	80.00	174.00
720.01 – 740.00	97.00	82.00	179.00
740.01 – 760.00	99.00	84.00	183.00
760.01 – 780.00	102.00	86.00	188.00
780.01 – 800.00	104.00	88.00	192.00
800.01 – 820.00	107.00	91.00	198.00
820.01 – 840.00	110.00	93.00	203.00
840.01 – 860.00	112.00	95.00	207.00
860.01 – 880.00	115.00	97.00	212.00
880.01 – 900.00	117.00	99.00	216.00
900.01 – 920.00	120.00	102.00	222.00
920.01 – 940.00	123.00	104.00	227.00
940.01 – 960.00	125.00	106.00	231.00
960.01 – 980.00	128.00	108.00	236.00
980.01 – 1,000.00	130.00	110.00	240.00
1,000.01 – 1,020.00	133.00	113.00	246.00
1,020.01 – 1,040.00	136.00	115.00	251.00
1,040.01 – 1,060.00	138.00	117.00	255.00
1,060.01 – 1,080.00	141.00	119.00	260.00
1,080.01 – 1,100.00	143.00	121.00	264.00
1,100.01 – 1,120.00	146.00	124.00	270.00
1,120.01 – 1,140.00	149.00	126.00	275.00
1,140.01 – 1,160.00	151.00	128.00	279.00
1,160.01 – 1,180.00	154.00	130.00	284.00
1,180.01 – 1,200.00	156.00	132.00	288.00
1,200.01 – 1,220.00	159.00	135.00	294.00
1,220.01 – 1,240.00	162.00	137.00	299.00
1,240.01 – 1,260.00	164.00	139.00	303.00
1,260.01 – 1,280.00	167.00	141.00	308.00
1,280.01 – 1,300.00	169.00	143.00	312.00
1,300.01 – 1,320.00	172.00	146.00	318.00
1,320.01 – 1,340.00	175.00	148.00	323.00
1,340.01 – 1,360.00	177.00	150.00	327.00
1,360.01 – 1,380.00	180.00	152.00	332.00
1,380.01 – 1,400.00	182.00	154.00	336.00
1,400.01 – 1,420.00	185.00	157.00	342.00
1,420.01 – 1,440.00	188.00	159.00	347.00
1,440.01 – 1,460.00	190.00	161.00	351.00
1,460.01 – 1,480.00	193.00	163.00	356.00
1,480.01 – 1,500.00	195.00	165.00	360.00
1,500.01 – 1,520.00	198.00	168.00	366.00
1,520.01 – 1,540.00	201.00	170.00	371.00
1,540.01 – 1,560.00	203.00	172.00	375.00
1,560.01 – 1,580.00	206.00	174.00	380.00
1,580.01 – 1,600.00	208.00	176.00	384.00
1,600.01 – 1,620.00	211.00	179.00	390.00
1,620.01 – 1,640.00	214.00	181.00	395.00
1,640.01 – 1,660.00	216.00	183.00	399.00
1,660.01 – 1,680.00	219.00	185.00	404.00
1,680.01 – 1,700.00	221.00	187.00	408.00
1,700.01 – 1,720.00	224.00	190.00	414.00
1,720.01 – 1,740.00	227.00	192.00	419.00
1,740.01 – 1,760.00	229.00	194.00	423.00
1,760.01 – 1,780.00	232.00	196.00	428.00
1,780.01 – 1,800.00	234.00	198.00	432.00
1,800.01 – 1,820.00	237.00	201.00	438.00
1,820.01 – 1,840.00	240.00	203.00	443.00
1,840.01 – 1,860.00	242.00	205.00	447.00
1,860.01 – 1,880.00	245.00	207.00	452.00
1,880.01 – 1,900.00	247.00	209.00	456.00
1,900.01 – 1,920.00	250.00	212.00	462.00
1,920.01 – 1,940.00	253.00	214.00	467.00
1,940.01 – 1,960.00	255.00	216.00	471.00
1,960.01 – 1,980.00	258.00	218.00	476.00
1,980.01 – 2,000.00	260.00	220.00	480.00
2,000.01 – 2,020.00	263.00	223.00	486.00
2,020.01 – 2,040.00	266.00	225.00	491.00
2,040.01 – 2,060.00	268.00	227.00	495.00
2,060.01 – 2,080.00	271.00	229.00	500.00
2,080.01 – 2,100.00	273.00	231.00	504.00
2,100.01 – 2,120.00	276.00	234.00	510.00
2,120.01 – 2,140.00	279.00	236.00	515.00
2,140.01 – 2,160.00	281.00	238.00	519.00
2,160.01 – 2,180.00	284.00	240.00	524.00
2,180.01 – 2,200.00	286.00	242.00	528.00
2,200.01 – 2,220.00	289.00	245.00	534.00
2,220.01 – 2,240.00	292.00	247.00	539.00
2,240.01 – 2,260.00	294.00	249.00	543.00
2,260.01 – 2,280.00	297.00	251.00	548.00
2,280.01 – 2,300.00	299.00	253.00	552.00
2,300.01 – 2,320.00	302.00	256.00	558.00
2,320.01 – 2,340.00	305.00	258.00	563.00
2,340.01 – 2,360.00	307.00	260.00	567.00
2,360.01 – 2,380.00	310.00	262.00	572.00
2,380.01 – 2,400.00	312.00	264.00	576.00
2,400.01 – 2,420.00	315.00	267.00	582.00
2,420.01 – 2,440.00	318.00	269.00	587.00
2,440.01 – 2,460.00	320.00	271.00	591.00
2,460.01 – 2,480.00	323.00	273.00	596.00
2,480.01 – 2,500.00	325.00	275.00	600.00
2,500.01 – 2,520.00	328.00	278.00	606.00
2,520.01 – 2,540.00	331.00	280.00	611.00
2,540.01 – 2,560.00	333.00	282.00	615.00
2,560.01 – 2,580.00	336.00	284.00	620.00
2,580.01 – 2,600.00	338.00	286.00	624.00
2,600.01 – 2,620.00	341.00	289.00	630.00
2,620.01 – 2,640.00	344.00	291.00	635.00
2,640.01 – 2,660.00	346.00	293.00	639.00
2,660.01 – 2,680.00	349.00	295.00	644.00
2,680.01 – 2,700.00	351.00	297.00	648.00
2,700.01 – 2,720.00	354.00	300.00	654.00
2,720.01 – 2,740.00	357.00	302.00	659.00
2,740.01 – 2,760.00	359.00	304.00	663.00
2,760.01 – 2,780.00	362.00	306.00	668.00
2,780.01 – 2,800.00	364.00	308.00	672.00
2,800.01 – 2,820.00	367.00	311.00	678.00
2,820.01 – 2,840.00	370.00	313.00	683.00
2,840.01 – 2,860.00	372.00	315.00	687.00
2,860.01 – 2,880.00	375.00	317.00	692.00
2,880.01 – 2,900.00	377.00	319.00	696.00
2,900.01 – 2,920.00	380.00	322.00	702.00
2,920.01 – 2,940.00	383.00	324.00	707.00
2,940.01 – 2,960.00	385.00	326.00	711.00
2,960.01 – 2,980.00	388.00	328.00	716.00
2,980.01 – 3,000.00	390.00	330.00	720.00
3,000.01 – 3,020.00	393.00	333.00	726.00
3,020.01 – 3,040.00	396.00	335.00	731.00
3,040.01 – 3,060.00	398.00	337.00	735.00
3,060.01 – 3,080.00	401.00	339.00	740.00
3,080.01 – 3,100.00	403.00	341.00	744.00
3,100.01 – 3,120.00	406.00	344.00	750.00
3,120.01 – 3,140.00	409.00	346.00	755.00
3,140.01 – 3,160.00	411.00	348.00	759.00
3,160.01 – 3,180.00	414.00	350.00	764.00
3,180.01 – 3,200.00	416.00	352.00	768.00
3,200.01 – 3,220.00	419.00	355.00	774.00
3,220.01 – 3,240.00	422.00	357.00	779.00
3,240.01 – 3,260.00	424.00	359.00	783.00
3,260.01 – 3,280.00	427.00	361.00	788.00
3,280.01 – 3,300.00	429.00	363.00	792.00
3,300.01 – 3,320.00	432.00	366.00	798.00
3,320.01 – 3,340.00	435.00	368.00	803.00
3,340.01 – 3,360.00	437.00	370.00	807.00
3,360.01 – 3,380.00	440.00	372.00	812.00
3,380.01 – 3,400.00	442.00	374.00	816.00
3,400.01 – 3,420.00	445.00	377.00	822.00
3,420.01 – 3,440.00	448.00	379.00	827.00
3,440.01 – 3,460.00	450.00	381.00	831.00
3,460.01 – 3,480.00	453.00	383.00	836.00
3,480.01 – 3,500.00	455.00	385.00	840.00
3,500.01 – 3,520.00	458.00	388.00	846.00
3,520.01 – 3,540.00	461.00	390.00	851.00
3,540.01 – 3,560.00	463.00	392.00	855.00
3,560.01 – 3,580.00	466.00	394.00	860.00
3,580.01 – 3,600.00	468.00	396.00	864.00
3,600.01 – 3,620.00	471.00	399.00	870.00
3,620.01 – 3,640.00	474.00	401.00	875.00
3,640.01 – 3,660.00	476.00	403.00	879.00
3,660.01 – 3,680.00	479.00	405.00	884.00
3,680.01 – 3,700.00	481.00	407.00	888.00
3,700.01 – 3,720.00	484.00	410.00	894.00
3,720.01 – 3,740.00	487.00	412.00	899.00
3,740.01 – 3,760.00	489.00	414.00	903.00
3,760.01 – 3,780.00	492.00	416.00	908.00
3,780.01 – 3,800.00	494.00	418.00	912.00
3,800.01 – 3,820.00	497.00	421.00	918.00
3,820.01 – 3,840.00	500.00	423.00	923.00
3,840.01 – 3,860.00	502.00	425.00	927.00
3,860.01 – 3,880.00	505.00	427.00	932.00
3,880.01 – 3,900.00	507.00	429.00	936.00
3,900.01 – 3,920.00	510.00	432.00	942.00
3,920.01 – 3,940.00	513.00	434.00	947.00
3,940.01 – 3,960.00	515.00	436.00	951.00
3,960.01 – 3,980.00	518.00	438.00	956.00
3,980.01 – 4,000.00	520.00	440.00	960.00
4,000.01 – 4,020.00	523.00	443.00	966.00
4,020.01 – 4,040.00	526.00	445.00	971.00
4,040.01 – 4,060.00	528.00	447.00	975.00
4,060.01 – 4,080.00	531.00	449.00	980.00
4,080.01 – 4,100.00	533.00	451.00	984.00
4,100.01 – 4,120.00	536.00	454.00	990.00
4,120.01 – 4,140.00	539.00	456.00	995.00
4,140.01 – 4,160.00	541.00	458.00	999.00
4,160.01 – 4,180.00	544.00	460.00	1,004.00
4,180.01 – 4,200.00	546.00	462.00	1,008.00
4,200.01 – 4,220.00	549.00	465.00	1,014.00
4,220.01 – 4,240.00	552.00	467.00	1,019.00
4,240.01 – 4,260.00	554.00	469.00	1,023.00
4,260.01 – 4,280.00	557.00	471.00	1,028.00
4,280.01 – 4,300.00	559.00	473.00	1,032.00
4,300.01 – 4,320.00	562.00	476.00	1,038.00
4,320.01 – 4,340.00	565.00	478.00	1,043.00
4,340.01 – 4,360.00	567.00	480.00	1,047.00
4,360.01 – 4,380.00	570.00	482.00	1,052.00
4,380.01 – 4,400.00	572.00	484.00	1,056.00
4,400.01 – 4,420.00	575.00	487.00	1,062.00
4,420.01 – 4,440.00	578.00	489.00	1,067.00
4,440.01 – 4,460.00	580.00	491.00	1,071.00
4,460.01 – 4,480.00	583.00	493.00	1,076.00
4,480.01 – 4,500.00	585.00	495.00	1,080.00
4,500.01 – 4,520.00	588.00	498.00	1,086.00
4,520.01 – 4,540.00	591.00	500.00	1,091.00
4,540.01 – 4,560.00	593.00	502.00	1,095.00
4,560.01 – 4,580.00	596.00	504.00	1,100.00
4,580.01 – 4,600.00	598.00	506.00	1,104.00
4,600.01 – 4,620.00	601.00	509.00	1,110.00
4,620.01 – 4,640.00	604.00	511.00	1,115.00
4,640.01 – 4,660.00	606.00	513.00	1,119.00
4,660.01 – 4,680.00	609.00	515.00	1,124.00
4,680.01 – 4,700.00	611.00	517.00	1,128.00
4,700.01 – 4,720.00	614.00	520.00	1,134.00
4,720.01 – 4,740.00	617.00	522.00	1,139.00
4,740.01 – 4,760.00	619.00	524.00	1,143.00
4,760.01 – 4,780.00	622.00	526.00	1,148.00
4,780.01 – 4,800.00	624.00	528.00	1,152.00
4,800.01 – 4,820.00	627.00	531.00	1,158.00
4,820.01 – 4,840.00	630.00	533.00	1,163.00
4,840.01 – 4,860.00	632.00	535.00	1,167.00
4,860.01 – 4,880.00	635.00	537.00	1,172.00
4,880.01 – 4,900.00	637.00	539.00	1,176.00
4,900.01 – 4,920.00	640.00	542.00	1,182.00
4,920.01 – 4,940.00	643.00	544.00	1,187.00
4,940.01 – 4,960.00	645.00	546.00	1,191.00
4,960.01 – 4,980.00	648.00	548.00	1,196.00
4,980.01 – 5,000.00	650.00	550.00	1,200.00
5,000.01 – 5,100.00	612.00	561.00	1,173.00
5,100.01 – 5,200.00	624.00	572.00	1,196.00
5,200.01 – 5,300.00	636.00	583.00	1,219.00
5,300.01 – 5,400.00	648.00	594.00	1,242.00
5,400.01 – 5,500.00	660.00	605.00	1,265.00
5,500.01 – 5,600.00	672.00	616.00	1,288.00
5,600.01 – 5,700.00	684.00	627.00	1,311.00
5,700.01 – 5,800.00	696.00	638.00	1,334.00
5,800.01 – 5,900.00	708.00	649.00	1,357.00
5,900.01 – 6,000.00	720.00	660.00	1,380.00
6,000.01 – 6,100.00	732.00	671.00	1,403.00
6,100.01 – 6,200.00	744.00	682.00	1,426.00
6,200.01 – 6,300.00	756.00	693.00	1,449.00
6,300.01 – 6,400.00	768.00	704.00	1,472.00
6,400.01 – 6,500.00	780.00	715.00	1,495.00
6,500.01 – 6,600.00	792.00	726.00	1,518.00
6,600.01 – 6,700.00	804.00	737.00	1,541.00
6,700.01 – 6,800.00	816.00	748.00	1,564.00
6,800.01 – 6,900.00	828.00	759.00	1,587.00
6,900.01 – 7,000.00	840.00	770.00	1,610.00
7,000.01 – 7,100.00	852.00	781.00	1,633.00
7,100.01 – 7,200.00	864.00	792.00	1,656.00
7,200.01 – 7,300.00	876.00	803.00	1,679.00
7,300.01 – 7,400.00	888.00	814.00	1,702.00
7,400.01 – 7,500.00	900.00	825.00	1,725.00
7,500.01 – 7,600.00	912.00	836.00	1,748.00
7,600.01 – 7,700.00	924.00	847.00	1,771.00
7,700.01 – 7,800.00	936.00	858.00	1,794.00
7,800.01 – 7,900.00	948.00	869.00	1,817.00
7,900.01 – 8,000.00	960.00	880.00	1,840.00
8,000.01 – 8,100.00	972.00	891.00	1,863.00
8,100.01 – 8,200.00	984.00	902.00	1,886.00
8,200.01 – 8,300.00	996.00	913.00	1,909.00
8,300.01 – 8,400.00	1,008.00	924.00	1,932.00
8,400.01 – 8,500.00	1,020.00	935.00	1,955.00
8,500.01 – 8,600.00	1,032.00	946.00	1,978.00
8,600.01 – 8,700.00	1,044.00	957.00	2,001.00
8,700.01 – 8,800.00	1,056.00	968.00	2,024.00
8,800.01 – 8,900.00	1,068.00	979.00	2,047.00
8,900.01 – 9,000.00	1,080.00	990.00	2,070.00
9,000.01 – 9,100.00	1,092.00	1,001.00	2,093.00
9,100.01 – 9,200.00	1,104.00	1,012.00	2,116.00
9,200.01 – 9,300.00	1,116.00	1,023.00	2,139.00
9,300.01 – 9,400.00	1,128.00	1,034.00	2,162.00
9,400.01 – 9,500.00	1,140.00	1,045.00	2,185.00
9,500.01 – 9,600.00	1,152.00	1,056.00	2,208.00
9,600.01 – 9,700.00	1,164.00	1,067.00	2,231.00
9,700.01 – 9,800.00	1,176.00	1,078.00	2,254.00
9,800.01 – 9,900.00	1,188.00	1,089.00	2,277.00
9,900.01 – 10,000.00	1,200.00	1,100.00	2,300.00
10,000.01 – 10,100.00	1,212.00	1,111.00	2,323.00
10,100.01 – 10,200.00	1,224.00	1,122.00	2,346.00
10,200.01 – 10,300.00	1,236.00	1,133.00	2,369.00
10,300.01 – 10,400.00	1,248.00	1,144.00	2,392.00
10,400.01 – 10,500.00	1,260.00	1,155.00	2,415.00
10,500.01 – 10,600.00	1,272.00	1,166.00	2,438.00
10,600.01 – 10,700.00	1,284.00	1,177.00	2,461.00
10,700.01 – 10,800.00	1,296.00	1,188.00	2,484.00
10,800.01 – 10,900.00	1,308.00	1,199.00	2,507.00
10,900.01 – 11,000.00	1,320.00	1,210.00	2,530.00
11,000.01 – 11,100.00	1,332.00	1,221.00	2,553.00
11,100.01 – 11,200.00	1,344.00	1,232.00	2,576.00
11,200.01 – 11,300.00	1,356.00	1,243.00	2,599.00
11,300.01 – 11,400.00	1,368.00	1,254.00	2,622.00
11,400.01 – 11,500.00	1,380.00	1,265.00	2,645.00
11,500.01 – 11,600.00	1,392.00	1,276.00	2,668.00
11,600.01 – 11,700.00	1,404.00	1,287.00	2,691.00
11,700.01 – 11,800.00	1,416.00	1,298.00	2,714.00
11,800.01 – 11,900.00	1,428.00	1,309.00	2,737.00
11,900.01 – 12,000.00	1,440.00	1,320.00	2,760.00
12,000.01 – 12,100.00	1,452.00	1,331.00	2,783.00
12,100.01 – 12,200.00	1,464.00	1,342.00	2,806.00
12,200.01 – 12,300.00	1,476.00	1,353.00	2,829.00
12,300.01 – 12,400.00	1,488.00	1,364.00	2,852.00
12,400.01 – 12,500.00	1,500.00	1,375.00	2,875.00
12,500.01 – 12,600.00	1,512.00	1,386.00	2,898.00
12,600.01 – 12,700.00	1,524.00	1,397.00	2,921.00
12,700.01 – 12,800.00	1,536.00	1,408.00	2,944.00
12,800.01 – 12,900.00	1,548.00	1,419.00	2,967.00
12,900.01 – 13,000.00	1,560.00	1,430.00	2,990.00
13,000.01 – 13,100.00	1,572.00	1,441.00	3,013.00
13,100.01 – 13,200.00	1,584.00	1,452.00	3,036.00
13,200.01 – 13,300.00	1,596.00	1,463.00	3,059.00
13,300.01 – 13,400.00	1,608.00	1,474.00	3,082.00
13,400.01 – 13,500.00	1,620.00	1,485.00	3,105.00
13,500.01 – 13,600.00	1,632.00	1,496.00	3,128.00
13,600.01 – 13,700.00	1,644.00	1,507.00	3,151.00
13,700.01 – 13,800.00	1,656.00	1,518.00	3,174.00
13,800.01 – 13,900.00	1,668.00	1,529.00	3,197.00
13,900.01 – 14,000.00	1,680.00	1,540.00	3,220.00
14,000.01 – 14,100.00	1,692.00	1,551.00	3,243.00
14,100.01 – 14,200.00	1,704.00	1,562.00	3,266.00
14,200.01 – 14,300.00	1,716.00	1,573.00	3,289.00
14,300.01 – 14,400.00	1,728.00	1,584.00	3,312.00
14,400.01 – 14,500.00	1,740.00	1,595.00	3,335.00
14,500.01 – 14,600.00	1,752.00	1,606.00	3,358.00
14,600.01 – 14,700.00	1,764.00	1,617.00	3,381.00
14,700.01 – 14,800.00	1,776.00	1,628.00	3,404.00
14,800.01 – 14,900.00	1,788.00	1,639.00	3,427.00
14,900.01 – 15,000.00	1,800.00	1,650.00	3,450.00
15,000.01 – 15,100.00	1,812.00	1,661.00	3,473.00
15,100.01 – 15,200.00	1,824.00	1,672.00	3,496.00
15,200.01 – 15,300.00	1,836.00	1,683.00	3,519.00
15,300.01 – 15,400.00	1,848.00	1,694.00	3,542.00
15,400.01 – 15,500.00	1,860.00	1,705.00	3,565.00
15,500.01 – 15,600.00	1,872.00	1,716.00	3,588.00
15,600.01 – 15,700.00	1,884.00	1,727.00	3,611.00
15,700.01 – 15,800.00	1,896.00	1,738.00	3,634.00
15,800.01 – 15,900.00	1,908.00	1,749.00	3,657.00
15,900.01 – 16,000.00	1,920.00	1,760.00	3,680.00
16,000.01 – 16,100.00	1,932.00	1,771.00	3,703.00
16,100.01 – 16,200.00	1,944.00	1,782.00	3,726.00
16,200.01 – 16,300.00	1,956.00	1,793.00	3,749.00
16,300.01 – 16,400.00	1,968.00	1,804.00	3,772.00
16,400.01 – 16,500.00	1,980.00	1,815.00	3,795.00
16,500.01 – 16,600.00	1,992.00	1,826.00	3,818.00
16,600.01 – 16,700.00	2,004.00	1,837.00	3,841.00
16,700.01 – 16,800.00	2,016.00	1,848.00	3,864.00
16,800.01 – 16,900.00	2,028.00	1,859.00	3,887.00
16,900.01 – 17,000.00	2,040.00	1,870.00	3,910.00
17,000.01 – 17,100.00	2,052.00	1,881.00	3,933.00
17,100.01 – 17,200.00	2,064.00	1,892.00	3,956.00
17,200.01 – 17,300.00	2,076.00	1,903.00	3,979.00
17,300.01 – 17,400.00	2,088.00	1,914.00	4,002.00
17,400.01 – 17,500.00	2,100.00	1,925.00	4,025.00
17,500.01 – 17,600.00	2,112.00	1,936.00	4,048.00
17,600.01 – 17,700.00	2,124.00	1,947.00	4,071.00
17,700.01 – 17,800.00	2,136.00	1,958.00	4,094.00
17,800.01 – 17,900.00	2,148.00	1,969.00	4,117.00
17,900.01 – 18,000.00	2,160.00	1,980.00	4,140.00
18,000.01 – 18,100.00	2,172.00	1,991.00	4,163.00
18,100.01 – 18,200.00	2,184.00	2,002.00	4,186.00
18,200.01 – 18,300.00	2,196.00	2,013.00	4,209.00
18,300.01 – 18,400.00	2,208.00	2,024.00	4,232.00
18,400.01 – 18,500.00	2,220.00	2,035.00	4,255.00
18,500.01 – 18,600.00	2,232.00	2,046.00	4,278.00
18,600.01 – 18,700.00	2,244.00	2,057.00	4,301.00
18,700.01 – 18,800.00	2,256.00	2,068.00	4,324.00
18,800.01 – 18,900.00	2,268.00	2,079.00	4,347.00
18,900.01 – 19,000.00	2,280.00	2,090.00	4,370.00
19,000.01 – 19,100.00	2,292.00	2,101.00	4,393.00
19,100.01 – 19,200.00	2,304.00	2,112.00	4,416.00
19,200.01 – 19,300.00	2,316.00	2,123.00	4,439.00
19,300.01 – 19,400.00	2,328.00	2,134.00	4,462.00
19,400.01 – 19,500.00	2,340.00	2,145.00	4,485.00
19,500.01 – 19,600.00	2,352.00	2,156.00	4,508.00
19,600.01 – 19,700.00	2,364.00	2,167.00	4,531.00
19,700.01 – 19,800.00	2,376.00	2,178.00	4,554.00
19,800.01 – 19,900.00	2,388.00	2,189.00	4,577.00
19,900.01 – 20,000.00	2,400.00	2,200.00	4,600.00

Upah melebihi RM20,000: majikan 12%, pekerja 11%, sen dibundarkan ke ringgit berikutnya.

Sumber: Jadual Ketiga KWSP berkuat kuasa 1 Oktober 2025 (PDF, KWSP). Setiap baris dalam Bahagian A, C dan E di sini disemak dengan dokumen itu.

Bahagian E: warganegara 60 tahun ke atas (401 baris)

Jadual Ketiga KWSP, Bahagian E (RM)
Upah sebulan	Majikan	Pekerja
0.01 – 10.00	0.00	0.00
10.01 – 20.00	1.00	0.00
20.01 – 40.00	2.00	0.00
40.01 – 60.00	3.00	0.00
60.01 – 80.00	4.00	0.00
80.01 – 100.00	4.00	0.00
100.01 – 120.00	5.00	0.00
120.01 – 140.00	6.00	0.00
140.01 – 160.00	7.00	0.00
160.01 – 180.00	8.00	0.00
180.01 – 200.00	8.00	0.00
200.01 – 220.00	9.00	0.00
220.01 – 240.00	10.00	0.00
240.01 – 260.00	11.00	0.00
260.01 – 280.00	12.00	0.00
280.01 – 300.00	12.00	0.00
300.01 – 320.00	13.00	0.00
320.01 – 340.00	14.00	0.00
340.01 – 360.00	15.00	0.00
360.01 – 380.00	16.00	0.00
380.01 – 400.00	16.00	0.00
400.01 – 420.00	17.00	0.00
420.01 – 440.00	18.00	0.00
440.01 – 460.00	19.00	0.00
460.01 – 480.00	20.00	0.00
480.01 – 500.00	20.00	0.00
500.01 – 520.00	21.00	0.00
520.01 – 540.00	22.00	0.00
540.01 – 560.00	23.00	0.00
560.01 – 580.00	24.00	0.00
580.01 – 600.00	24.00	0.00
600.01 – 620.00	25.00	0.00
620.01 – 640.00	26.00	0.00
640.01 – 660.00	27.00	0.00
660.01 – 680.00	28.00	0.00
680.01 – 700.00	28.00	0.00
700.01 – 720.00	29.00	0.00
720.01 – 740.00	30.00	0.00
740.01 – 760.00	31.00	0.00
760.01 – 780.00	32.00	0.00
780.01 – 800.00	32.00	0.00
800.01 – 820.00	33.00	0.00
820.01 – 840.00	34.00	0.00
840.01 – 860.00	35.00	0.00
860.01 – 880.00	36.00	0.00
880.01 – 900.00	36.00	0.00
900.01 – 920.00	37.00	0.00
920.01 – 940.00	38.00	0.00
940.01 – 960.00	39.00	0.00
960.01 – 980.00	40.00	0.00
980.01 – 1,000.00	40.00	0.00
1,000.01 – 1,020.00	41.00	0.00
1,020.01 – 1,040.00	42.00	0.00
1,040.01 – 1,060.00	43.00	0.00
1,060.01 – 1,080.00	44.00	0.00
1,080.01 – 1,100.00	44.00	0.00
1,100.01 – 1,120.00	45.00	0.00
1,120.01 – 1,140.00	46.00	0.00
1,140.01 – 1,160.00	47.00	0.00
1,160.01 – 1,180.00	48.00	0.00
1,180.01 – 1,200.00	48.00	0.00
1,200.01 – 1,220.00	49.00	0.00
1,220.01 – 1,240.00	50.00	0.00
1,240.01 – 1,260.00	51.00	0.00
1,260.01 – 1,280.00	52.00	0.00
1,280.01 – 1,300.00	52.00	0.00
1,300.01 – 1,320.00	53.00	0.00
1,320.01 – 1,340.00	54.00	0.00
1,340.01 – 1,360.00	55.00	0.00
1,360.01 – 1,380.00	56.00	0.00
1,380.01 – 1,400.00	56.00	0.00
1,400.01 – 1,420.00	57.00	0.00
1,420.01 – 1,440.00	58.00	0.00
1,440.01 – 1,460.00	59.00	0.00
1,460.01 – 1,480.00	60.00	0.00
1,480.01 – 1,500.00	60.00	0.00
1,500.01 – 1,520.00	61.00	0.00
1,520.01 – 1,540.00	62.00	0.00
1,540.01 – 1,560.00	63.00	0.00
1,560.01 – 1,580.00	64.00	0.00
1,580.01 – 1,600.00	64.00	0.00
1,600.01 – 1,620.00	65.00	0.00
1,620.01 – 1,640.00	66.00	0.00
1,640.01 – 1,660.00	67.00	0.00
1,660.01 – 1,680.00	68.00	0.00
1,680.01 – 1,700.00	68.00	0.00
1,700.01 – 1,720.00	69.00	0.00
1,720.01 – 1,740.00	70.00	0.00
1,740.01 – 1,760.00	71.00	0.00
1,760.01 – 1,780.00	72.00	0.00
1,780.01 – 1,800.00	72.00	0.00
1,800.01 – 1,820.00	73.00	0.00
1,820.01 – 1,840.00	74.00	0.00
1,840.01 – 1,860.00	75.00	0.00
1,860.01 – 1,880.00	76.00	0.00
1,880.01 – 1,900.00	76.00	0.00
1,900.01 – 1,920.00	77.00	0.00
1,920.01 – 1,940.00	78.00	0.00
1,940.01 – 1,960.00	79.00	0.00
1,960.01 – 1,980.00	80.00	0.00
1,980.01 – 2,000.00	80.00	0.00
2,000.01 – 2,020.00	81.00	0.00
2,020.01 – 2,040.00	82.00	0.00
2,040.01 – 2,060.00	83.00	0.00
2,060.01 – 2,080.00	84.00	0.00
2,080.01 – 2,100.00	84.00	0.00
2,100.01 – 2,120.00	85.00	0.00
2,120.01 – 2,140.00	86.00	0.00
2,140.01 – 2,160.00	87.00	0.00
2,160.01 – 2,180.00	88.00	0.00
2,180.01 – 2,200.00	88.00	0.00
2,200.01 – 2,220.00	89.00	0.00
2,220.01 – 2,240.00	90.00	0.00
2,240.01 – 2,260.00	91.00	0.00
2,260.01 – 2,280.00	92.00	0.00
2,280.01 – 2,300.00	92.00	0.00
2,300.01 – 2,320.00	93.00	0.00
2,320.01 – 2,340.00	94.00	0.00
2,340.01 – 2,360.00	95.00	0.00
2,360.01 – 2,380.00	96.00	0.00
2,380.01 – 2,400.00	96.00	0.00
2,400.01 – 2,420.00	97.00	0.00
2,420.01 – 2,440.00	98.00	0.00
2,440.01 – 2,460.00	99.00	0.00
2,460.01 – 2,480.00	100.00	0.00
2,480.01 – 2,500.00	100.00	0.00
2,500.01 – 2,520.00	101.00	0.00
2,520.01 – 2,540.00	102.00	0.00
2,540.01 – 2,560.00	103.00	0.00
2,560.01 – 2,580.00	104.00	0.00
2,580.01 – 2,600.00	104.00	0.00
2,600.01 – 2,620.00	105.00	0.00
2,620.01 – 2,640.00	106.00	0.00
2,640.01 – 2,660.00	107.00	0.00
2,660.01 – 2,680.00	108.00	0.00
2,680.01 – 2,700.00	108.00	0.00
2,700.01 – 2,720.00	109.00	0.00
2,720.01 – 2,740.00	110.00	0.00
2,740.01 – 2,760.00	111.00	0.00
2,760.01 – 2,780.00	112.00	0.00
2,780.01 – 2,800.00	112.00	0.00
2,800.01 – 2,820.00	113.00	0.00
2,820.01 – 2,840.00	114.00	0.00
2,840.01 – 2,860.00	115.00	0.00
2,860.01 – 2,880.00	116.00	0.00
2,880.01 – 2,900.00	116.00	0.00
2,900.01 – 2,920.00	117.00	0.00
2,920.01 – 2,940.00	118.00	0.00
2,940.01 – 2,960.00	119.00	0.00
2,960.01 – 2,980.00	120.00	0.00
2,980.01 – 3,000.00	120.00	0.00
3,000.01 – 3,020.00	121.00	0.00
3,020.01 – 3,040.00	122.00	0.00
3,040.01 – 3,060.00	123.00	0.00
3,060.01 – 3,080.00	124.00	0.00
3,080.01 – 3,100.00	124.00	0.00
3,100.01 – 3,120.00	125.00	0.00
3,120.01 – 3,140.00	126.00	0.00
3,140.01 – 3,160.00	127.00	0.00
3,160.01 – 3,180.00	128.00	0.00
3,180.01 – 3,200.00	128.00	0.00
3,200.01 – 3,220.00	129.00	0.00
3,220.01 – 3,240.00	130.00	0.00
3,240.01 – 3,260.00	131.00	0.00
3,260.01 – 3,280.00	132.00	0.00
3,280.01 – 3,300.00	132.00	0.00
3,300.01 – 3,320.00	133.00	0.00
3,320.01 – 3,340.00	134.00	0.00
3,340.01 – 3,360.00	135.00	0.00
3,360.01 – 3,380.00	136.00	0.00
3,380.01 – 3,400.00	136.00	0.00
3,400.01 – 3,420.00	137.00	0.00
3,420.01 – 3,440.00	138.00	0.00
3,440.01 – 3,460.00	139.00	0.00
3,460.01 – 3,480.00	140.00	0.00
3,480.01 – 3,500.00	140.00	0.00
3,500.01 – 3,520.00	141.00	0.00
3,520.01 – 3,540.00	142.00	0.00
3,540.01 – 3,560.00	143.00	0.00
3,560.01 – 3,580.00	144.00	0.00
3,580.01 – 3,600.00	144.00	0.00
3,600.01 – 3,620.00	145.00	0.00
3,620.01 – 3,640.00	146.00	0.00
3,640.01 – 3,660.00	147.00	0.00
3,660.01 – 3,680.00	148.00	0.00
3,680.01 – 3,700.00	148.00	0.00
3,700.01 – 3,720.00	149.00	0.00
3,720.01 – 3,740.00	150.00	0.00
3,740.01 – 3,760.00	151.00	0.00
3,760.01 – 3,780.00	152.00	0.00
3,780.01 – 3,800.00	152.00	0.00
3,800.01 – 3,820.00	153.00	0.00
3,820.01 – 3,840.00	154.00	0.00
3,840.01 – 3,860.00	155.00	0.00
3,860.01 – 3,880.00	156.00	0.00
3,880.01 – 3,900.00	156.00	0.00
3,900.01 – 3,920.00	157.00	0.00
3,920.01 – 3,940.00	158.00	0.00
3,940.01 – 3,960.00	159.00	0.00
3,960.01 – 3,980.00	160.00	0.00
3,980.01 – 4,000.00	160.00	0.00
4,000.01 – 4,020.00	161.00	0.00
4,020.01 – 4,040.00	162.00	0.00
4,040.01 – 4,060.00	163.00	0.00
4,060.01 – 4,080.00	164.00	0.00
4,080.01 – 4,100.00	164.00	0.00
4,100.01 – 4,120.00	165.00	0.00
4,120.01 – 4,140.00	166.00	0.00
4,140.01 – 4,160.00	167.00	0.00
4,160.01 – 4,180.00	168.00	0.00
4,180.01 – 4,200.00	168.00	0.00
4,200.01 – 4,220.00	169.00	0.00
4,220.01 – 4,240.00	170.00	0.00
4,240.01 – 4,260.00	171.00	0.00
4,260.01 – 4,280.00	172.00	0.00
4,280.01 – 4,300.00	172.00	0.00
4,300.01 – 4,320.00	173.00	0.00
4,320.01 – 4,340.00	174.00	0.00
4,340.01 – 4,360.00	175.00	0.00
4,360.01 – 4,380.00	176.00	0.00
4,380.01 – 4,400.00	176.00	0.00
4,400.01 – 4,420.00	177.00	0.00
4,420.01 – 4,440.00	178.00	0.00
4,440.01 – 4,460.00	179.00	0.00
4,460.01 – 4,480.00	180.00	0.00
4,480.01 – 4,500.00	180.00	0.00
4,500.01 – 4,520.00	181.00	0.00
4,520.01 – 4,540.00	182.00	0.00
4,540.01 – 4,560.00	183.00	0.00
4,560.01 – 4,580.00	184.00	0.00
4,580.01 – 4,600.00	184.00	0.00
4,600.01 – 4,620.00	185.00	0.00
4,620.01 – 4,640.00	186.00	0.00
4,640.01 – 4,660.00	187.00	0.00
4,660.01 – 4,680.00	188.00	0.00
4,680.01 – 4,700.00	188.00	0.00
4,700.01 – 4,720.00	189.00	0.00
4,720.01 – 4,740.00	190.00	0.00
4,740.01 – 4,760.00	191.00	0.00
4,760.01 – 4,780.00	192.00	0.00
4,780.01 – 4,800.00	192.00	0.00
4,800.01 – 4,820.00	193.00	0.00
4,820.01 – 4,840.00	194.00	0.00
4,840.01 – 4,860.00	195.00	0.00
4,860.01 – 4,880.00	196.00	0.00
4,880.01 – 4,900.00	196.00	0.00
4,900.01 – 4,920.00	197.00	0.00
4,920.01 – 4,940.00	198.00	0.00
4,940.01 – 4,960.00	199.00	0.00
4,960.01 – 4,980.00	200.00	0.00
4,980.01 – 5,000.00	200.00	0.00
5,000.01 – 5,100.00	204.00	0.00
5,100.01 – 5,200.00	208.00	0.00
5,200.01 – 5,300.00	212.00	0.00
5,300.01 – 5,400.00	216.00	0.00
5,400.01 – 5,500.00	220.00	0.00
5,500.01 – 5,600.00	224.00	0.00
5,600.01 – 5,700.00	228.00	0.00
5,700.01 – 5,800.00	232.00	0.00
5,800.01 – 5,900.00	236.00	0.00
5,900.01 – 6,000.00	240.00	0.00
6,000.01 – 6,100.00	244.00	0.00
6,100.01 – 6,200.00	248.00	0.00
6,200.01 – 6,300.00	252.00	0.00
6,300.01 – 6,400.00	256.00	0.00
6,400.01 – 6,500.00	260.00	0.00
6,500.01 – 6,600.00	264.00	0.00
6,600.01 – 6,700.00	268.00	0.00
6,700.01 – 6,800.00	272.00	0.00
6,800.01 – 6,900.00	276.00	0.00
6,900.01 – 7,000.00	280.00	0.00
7,000.01 – 7,100.00	284.00	0.00
7,100.01 – 7,200.00	288.00	0.00
7,200.01 – 7,300.00	292.00	0.00
7,300.01 – 7,400.00	296.00	0.00
7,400.01 – 7,500.00	300.00	0.00
7,500.01 – 7,600.00	304.00	0.00
7,600.01 – 7,700.00	308.00	0.00
7,700.01 – 7,800.00	312.00	0.00
7,800.01 – 7,900.00	316.00	0.00
7,900.01 – 8,000.00	320.00	0.00
8,000.01 – 8,100.00	324.00	0.00
8,100.01 – 8,200.00	328.00	0.00
8,200.01 – 8,300.00	332.00	0.00
8,300.01 – 8,400.00	336.00	0.00
8,400.01 – 8,500.00	340.00	0.00
8,500.01 – 8,600.00	344.00	0.00
8,600.01 – 8,700.00	348.00	0.00
8,700.01 – 8,800.00	352.00	0.00
8,800.01 – 8,900.00	356.00	0.00
8,900.01 – 9,000.00	360.00	0.00
9,000.01 – 9,100.00	364.00	0.00
9,100.01 – 9,200.00	368.00	0.00
9,200.01 – 9,300.00	372.00	0.00
9,300.01 – 9,400.00	376.00	0.00
9,400.01 – 9,500.00	380.00	0.00
9,500.01 – 9,600.00	384.00	0.00
9,600.01 – 9,700.00	388.00	0.00
9,700.01 – 9,800.00	392.00	0.00
9,800.01 – 9,900.00	396.00	0.00
9,900.01 – 10,000.00	400.00	0.00
10,000.01 – 10,100.00	404.00	0.00
10,100.01 – 10,200.00	408.00	0.00
10,200.01 – 10,300.00	412.00	0.00
10,300.01 – 10,400.00	416.00	0.00
10,400.01 – 10,500.00	420.00	0.00
10,500.01 – 10,600.00	424.00	0.00
10,600.01 – 10,700.00	428.00	0.00
10,700.01 – 10,800.00	432.00	0.00
10,800.01 – 10,900.00	436.00	0.00
10,900.01 – 11,000.00	440.00	0.00
11,000.01 – 11,100.00	444.00	0.00
11,100.01 – 11,200.00	448.00	0.00
11,200.01 – 11,300.00	452.00	0.00
11,300.01 – 11,400.00	456.00	0.00
11,400.01 – 11,500.00	460.00	0.00
11,500.01 – 11,600.00	464.00	0.00
11,600.01 – 11,700.00	468.00	0.00
11,700.01 – 11,800.00	472.00	0.00
11,800.01 – 11,900.00	476.00	0.00
11,900.01 – 12,000.00	480.00	0.00
12,000.01 – 12,100.00	484.00	0.00
12,100.01 – 12,200.00	488.00	0.00
12,200.01 – 12,300.00	492.00	0.00
12,300.01 – 12,400.00	496.00	0.00
12,400.01 – 12,500.00	500.00	0.00
12,500.01 – 12,600.00	504.00	0.00
12,600.01 – 12,700.00	508.00	0.00
12,700.01 – 12,800.00	512.00	0.00
12,800.01 – 12,900.00	516.00	0.00
12,900.01 – 13,000.00	520.00	0.00
13,000.01 – 13,100.00	524.00	0.00
13,100.01 – 13,200.00	528.00	0.00
13,200.01 – 13,300.00	532.00	0.00
13,300.01 – 13,400.00	536.00	0.00
13,400.01 – 13,500.00	540.00	0.00
13,500.01 – 13,600.00	544.00	0.00
13,600.01 – 13,700.00	548.00	0.00
13,700.01 – 13,800.00	552.00	0.00
13,800.01 – 13,900.00	556.00	0.00
13,900.01 – 14,000.00	560.00	0.00
14,000.01 – 14,100.00	564.00	0.00
14,100.01 – 14,200.00	568.00	0.00
14,200.01 – 14,300.00	572.00	0.00
14,300.01 – 14,400.00	576.00	0.00
14,400.01 – 14,500.00	580.00	0.00
14,500.01 – 14,600.00	584.00	0.00
14,600.01 – 14,700.00	588.00	0.00
14,700.01 – 14,800.00	592.00	0.00
14,800.01 – 14,900.00	596.00	0.00
14,900.01 – 15,000.00	600.00	0.00
15,000.01 – 15,100.00	604.00	0.00
15,100.01 – 15,200.00	608.00	0.00
15,200.01 – 15,300.00	612.00	0.00
15,300.01 – 15,400.00	616.00	0.00
15,400.01 – 15,500.00	620.00	0.00
15,500.01 – 15,600.00	624.00	0.00
15,600.01 – 15,700.00	628.00	0.00
15,700.01 – 15,800.00	632.00	0.00
15,800.01 – 15,900.00	636.00	0.00
15,900.01 – 16,000.00	640.00	0.00
16,000.01 – 16,100.00	644.00	0.00
16,100.01 – 16,200.00	648.00	0.00
16,200.01 – 16,300.00	652.00	0.00
16,300.01 – 16,400.00	656.00	0.00
16,400.01 – 16,500.00	660.00	0.00
16,500.01 – 16,600.00	664.00	0.00
16,600.01 – 16,700.00	668.00	0.00
16,700.01 – 16,800.00	672.00	0.00
16,800.01 – 16,900.00	676.00	0.00
16,900.01 – 17,000.00	680.00	0.00
17,000.01 – 17,100.00	684.00	0.00
17,100.01 – 17,200.00	688.00	0.00
17,200.01 – 17,300.00	692.00	0.00
17,300.01 – 17,400.00	696.00	0.00
17,400.01 – 17,500.00	700.00	0.00
17,500.01 – 17,600.00	704.00	0.00
17,600.01 – 17,700.00	708.00	0.00
17,700.01 – 17,800.00	712.00	0.00
17,800.01 – 17,900.00	716.00	0.00
17,900.01 – 18,000.00	720.00	0.00
18,000.01 – 18,100.00	724.00	0.00
18,100.01 – 18,200.00	728.00	0.00
18,200.01 – 18,300.00	732.00	0.00
18,300.01 – 18,400.00	736.00	0.00
18,400.01 – 18,500.00	740.00	0.00
18,500.01 – 18,600.00	744.00	0.00
18,600.01 – 18,700.00	748.00	0.00
18,700.01 – 18,800.00	752.00	0.00
18,800.01 – 18,900.00	756.00	0.00
18,900.01 – 19,000.00	760.00	0.00
19,000.01 – 19,100.00	764.00	0.00
19,100.01 – 19,200.00	768.00	0.00
19,200.01 – 19,300.00	772.00	0.00
19,300.01 – 19,400.00	776.00	0.00
19,400.01 – 19,500.00	780.00	0.00
19,500.01 – 19,600.00	784.00	0.00
19,600.01 – 19,700.00	788.00	0.00
19,700.01 – 19,800.00	792.00	0.00
19,800.01 – 19,900.00	796.00	0.00
19,900.01 – 20,000.00	800.00	0.00

Upah melebihi RM20,000: majikan 4%, pekerja tiada caruman.

Bahagian C: PR dan bukan warganegara (sebelum 1 Ogos 1998), 60 tahun ke atas (401 baris)

Jadual Ketiga KWSP, Bahagian C (RM)
Upah sebulan	Majikan	Pekerja	Jumlah
0.01 – 10.00	0.00	0.00	0.00
10.01 – 20.00	2.00	2.00	4.00
20.01 – 40.00	3.00	3.00	6.00
40.01 – 60.00	4.00	4.00	8.00
60.01 – 80.00	6.00	5.00	11.00
80.01 – 100.00	7.00	6.00	13.00
100.01 – 120.00	8.00	7.00	15.00
120.01 – 140.00	10.00	8.00	18.00
140.01 – 160.00	11.00	9.00	20.00
160.01 – 180.00	12.00	10.00	22.00
180.01 – 200.00	13.00	11.00	24.00
200.01 – 220.00	15.00	13.00	28.00
220.01 – 240.00	16.00	14.00	30.00
240.01 – 260.00	17.00	15.00	32.00
260.01 – 280.00	19.00	16.00	35.00
280.01 – 300.00	20.00	17.00	37.00
300.01 – 320.00	21.00	18.00	39.00
320.01 – 340.00	23.00	19.00	42.00
340.01 – 360.00	24.00	20.00	44.00
360.01 – 380.00	25.00	21.00	46.00
380.01 – 400.00	26.00	22.00	48.00
400.01 – 420.00	28.00	24.00	52.00
420.01 – 440.00	29.00	25.00	54.00
440.01 – 460.00	30.00	26.00	56.00
460.01 – 480.00	32.00	27.00	59.00
480.01 – 500.00	33.00	28.00	61.00
500.01 – 520.00	34.00	29.00	63.00
520.01 – 540.00	36.00	30.00	66.00
540.01 – 560.00	37.00	31.00	68.00
560.01 – 580.00	38.00	32.00	70.00
580.01 – 600.00	39.00	33.00	72.00
600.01 – 620.00	41.00	35.00	76.00
620.01 – 640.00	42.00	36.00	78.00
640.01 – 660.00	43.00	37.00	80.00
660.01 – 680.00	45.00	38.00	83.00
680.01 – 700.00	46.00	39.00	85.00
700.01 – 720.00	47.00	40.00	87.00
720.01 – 740.00	49.00	41.00	90.00
740.01 – 760.00	50.00	42.00	92.00
760.01 – 780.00	51.00	43.00	94.00
780.01 – 800.00	52.00	44.00	96.00
800.01 – 820.00	54.00	46.00	100.00
820.01 – 840.00	55.00	47.00	102.00
840.01 – 860.00	56.00	48.00	104.00
860.01 – 880.00	58.00	49.00	107.00
880.01 – 900.00	59.00	50.00	109.00
900.01 – 920.00	60.00	51.00	111.00
920.01 – 940.00	62.00	52.00	114.00
940.01 – 960.00	63.00	53.00	116.00
960.01 – 980.00	64.00	54.00	118.00
980.01 – 1,000.00	65.00	55.00	120.00
1,000.01 – 1,020.00	67.00	57.00	124.00
1,020.01 – 1,040.00	68.00	58.00	126.00
1,040.01 – 1,060.00	69.00	59.00	128.00
1,060.01 – 1,080.00	71.00	60.00	131.00
1,080.01 – 1,100.00	72.00	61.00	133.00
1,100.01 – 1,120.00	73.00	62.00	135.00
1,120.01 – 1,140.00	75.00	63.00	138.00
1,140.01 – 1,160.00	76.00	64.00	140.00
1,160.01 – 1,180.00	77.00	65.00	142.00
1,180.01 – 1,200.00	78.00	66.00	144.00
1,200.01 – 1,220.00	80.00	68.00	148.00
1,220.01 – 1,240.00	81.00	69.00	150.00
1,240.01 – 1,260.00	82.00	70.00	152.00
1,260.01 – 1,280.00	84.00	71.00	155.00
1,280.01 – 1,300.00	85.00	72.00	157.00
1,300.01 – 1,320.00	86.00	73.00	159.00
1,320.01 – 1,340.00	88.00	74.00	162.00
1,340.01 – 1,360.00	89.00	75.00	164.00
1,360.01 – 1,380.00	90.00	76.00	166.00
1,380.01 – 1,400.00	91.00	77.00	168.00
1,400.01 – 1,420.00	93.00	79.00	172.00
1,420.01 – 1,440.00	94.00	80.00	174.00
1,440.01 – 1,460.00	95.00	81.00	176.00
1,460.01 – 1,480.00	97.00	82.00	179.00
1,480.01 – 1,500.00	98.00	83.00	181.00
1,500.01 – 1,520.00	99.00	84.00	183.00
1,520.01 – 1,540.00	101.00	85.00	186.00
1,540.01 – 1,560.00	102.00	86.00	188.00
1,560.01 – 1,580.00	103.00	87.00	190.00
1,580.01 – 1,600.00	104.00	88.00	192.00
1,600.01 – 1,620.00	106.00	90.00	196.00
1,620.01 – 1,640.00	107.00	91.00	198.00
1,640.01 – 1,660.00	108.00	92.00	200.00
1,660.01 – 1,680.00	110.00	93.00	203.00
1,680.01 – 1,700.00	111.00	94.00	205.00
1,700.01 – 1,720.00	112.00	95.00	207.00
1,720.01 – 1,740.00	114.00	96.00	210.00
1,740.01 – 1,760.00	115.00	97.00	212.00
1,760.01 – 1,780.00	116.00	98.00	214.00
1,780.01 – 1,800.00	117.00	99.00	216.00
1,800.01 – 1,820.00	119.00	101.00	220.00
1,820.01 – 1,840.00	120.00	102.00	222.00
1,840.01 – 1,860.00	121.00	103.00	224.00
1,860.01 – 1,880.00	123.00	104.00	227.00
1,880.01 – 1,900.00	124.00	105.00	229.00
1,900.01 – 1,920.00	125.00	106.00	231.00
1,920.01 – 1,940.00	127.00	107.00	234.00
1,940.01 – 1,960.00	128.00	108.00	236.00
1,960.01 – 1,980.00	129.00	109.00	238.00
1,980.01 – 2,000.00	130.00	110.00	240.00
2,000.01 – 2,020.00	132.00	112.00	244.00
2,020.01 – 2,040.00	133.00	113.00	246.00
2,040.01 – 2,060.00	134.00	114.00	248.00
2,060.01 – 2,080.00	136.00	115.00	251.00
2,080.01 – 2,100.00	137.00	116.00	253.00
2,100.01 – 2,120.00	138.00	117.00	255.00
2,120.01 – 2,140.00	140.00	118.00	258.00
2,140.01 – 2,160.00	141.00	119.00	260.00
2,160.01 – 2,180.00	142.00	120.00	262.00
2,180.01 – 2,200.00	143.00	121.00	264.00
2,200.01 – 2,220.00	145.00	123.00	268.00
2,220.01 – 2,240.00	146.00	124.00	270.00
2,240.01 – 2,260.00	147.00	125.00	272.00
2,260.01 – 2,280.00	149.00	126.00	275.00
2,280.01 – 2,300.00	150.00	127.00	277.00
2,300.01 – 2,320.00	151.00	128.00	279.00
2,320.01 – 2,340.00	153.00	129.00	282.00
2,340.01 – 2,360.00	154.00	130.00	284.00
2,360.01 – 2,380.00	155.00	131.00	286.00
2,380.01 – 2,400.00	156.00	132.00	288.00
2,400.01 – 2,420.00	158.00	134.00	292.00
2,420.01 – 2,440.00	159.00	135.00	294.00
2,440.01 – 2,460.00	160.00	136.00	296.00
2,460.01 – 2,480.00	162.00	137.00	299.00
2,480.01 – 2,500.00	163.00	138.00	301.00
2,500.01 – 2,520.00	164.00	139.00	303.00
2,520.01 – 2,540.00	166.00	140.00	306.00
2,540.01 – 2,560.00	167.00	141.00	308.00
2,560.01 – 2,580.00	168.00	142.00	310.00
2,580.01 – 2,600.00	169.00	143.00	312.00
2,600.01 – 2,620.00	171.00	145.00	316.00
2,620.01 – 2,640.00	172.00	146.00	318.00
2,640.01 – 2,660.00	173.00	147.00	320.00
2,660.01 – 2,680.00	175.00	148.00	323.00
2,680.01 – 2,700.00	176.00	149.00	325.00
2,700.01 – 2,720.00	177.00	150.00	327.00
2,720.01 – 2,740.00	179.00	151.00	330.00
2,740.01 – 2,760.00	180.00	152.00	332.00
2,760.01 – 2,780.00	181.00	153.00	334.00
2,780.01 – 2,800.00	182.00	154.00	336.00
2,800.01 – 2,820.00	184.00	156.00	340.00
2,820.01 – 2,840.00	185.00	157.00	342.00
2,840.01 – 2,860.00	186.00	158.00	344.00
2,860.01 – 2,880.00	188.00	159.00	347.00
2,880.01 – 2,900.00	189.00	160.00	349.00
2,900.01 – 2,920.00	190.00	161.00	351.00
2,920.01 – 2,940.00	192.00	162.00	354.00
2,940.01 – 2,960.00	193.00	163.00	356.00
2,960.01 – 2,980.00	194.00	164.00	358.00
2,980.01 – 3,000.00	195.00	165.00	360.00
3,000.01 – 3,020.00	197.00	167.00	364.00
3,020.01 – 3,040.00	198.00	168.00	366.00
3,040.01 – 3,060.00	199.00	169.00	368.00
3,060.01 – 3,080.00	201.00	170.00	371.00
3,080.01 – 3,100.00	202.00	171.00	373.00
3,100.01 – 3,120.00	203.00	172.00	375.00
3,120.01 – 3,140.00	205.00	173.00	378.00
3,140.01 – 3,160.00	206.00	174.00	380.00
3,160.01 – 3,180.00	207.00	175.00	382.00
3,180.01 – 3,200.00	208.00	176.00	384.00
3,200.01 – 3,220.00	210.00	178.00	388.00
3,220.01 – 3,240.00	211.00	179.00	390.00
3,240.01 – 3,260.00	212.00	180.00	392.00
3,260.01 – 3,280.00	214.00	181.00	395.00
3,280.01 – 3,300.00	215.00	182.00	397.00
3,300.01 – 3,320.00	216.00	183.00	399.00
3,320.01 – 3,340.00	218.00	184.00	402.00
3,340.01 – 3,360.00	219.00	185.00	404.00
3,360.01 – 3,380.00	220.00	186.00	406.00
3,380.01 – 3,400.00	221.00	187.00	408.00
3,400.01 – 3,420.00	223.00	189.00	412.00
3,420.01 – 3,440.00	224.00	190.00	414.00
3,440.01 – 3,460.00	225.00	191.00	416.00
3,460.01 – 3,480.00	227.00	192.00	419.00
3,480.01 – 3,500.00	228.00	193.00	421.00
3,500.01 – 3,520.00	229.00	194.00	423.00
3,520.01 – 3,540.00	231.00	195.00	426.00
3,540.01 – 3,560.00	232.00	196.00	428.00
3,560.01 – 3,580.00	233.00	197.00	430.00
3,580.01 – 3,600.00	234.00	198.00	432.00
3,600.01 – 3,620.00	236.00	200.00	436.00
3,620.01 – 3,640.00	237.00	201.00	438.00
3,640.01 – 3,660.00	238.00	202.00	440.00
3,660.01 – 3,680.00	240.00	203.00	443.00
3,680.01 – 3,700.00	241.00	204.00	445.00
3,700.01 – 3,720.00	242.00	205.00	447.00
3,720.01 – 3,740.00	244.00	206.00	450.00
3,740.01 – 3,760.00	245.00	207.00	452.00
3,760.01 – 3,780.00	246.00	208.00	454.00
3,780.01 – 3,800.00	247.00	209.00	456.00
3,800.01 – 3,820.00	249.00	211.00	460.00
3,820.01 – 3,840.00	250.00	212.00	462.00
3,840.01 – 3,860.00	251.00	213.00	464.00
3,860.01 – 3,880.00	253.00	214.00	467.00
3,880.01 – 3,900.00	254.00	215.00	469.00
3,900.01 – 3,920.00	255.00	216.00	471.00
3,920.01 – 3,940.00	257.00	217.00	474.00
3,940.01 – 3,960.00	258.00	218.00	476.00
3,960.01 – 3,980.00	259.00	219.00	478.00
3,980.01 – 4,000.00	260.00	220.00	480.00
4,000.01 – 4,020.00	262.00	222.00	484.00
4,020.01 – 4,040.00	263.00	223.00	486.00
4,040.01 – 4,060.00	264.00	224.00	488.00
4,060.01 – 4,080.00	266.00	225.00	491.00
4,080.01 – 4,100.00	267.00	226.00	493.00
4,100.01 – 4,120.00	268.00	227.00	495.00
4,120.01 – 4,140.00	270.00	228.00	498.00
4,140.01 – 4,160.00	271.00	229.00	500.00
4,160.01 – 4,180.00	272.00	230.00	502.00
4,180.01 – 4,200.00	273.00	231.00	504.00
4,200.01 – 4,220.00	275.00	233.00	508.00
4,220.01 – 4,240.00	276.00	234.00	510.00
4,240.01 – 4,260.00	277.00	235.00	512.00
4,260.01 – 4,280.00	279.00	236.00	515.00
4,280.01 – 4,300.00	280.00	237.00	517.00
4,300.01 – 4,320.00	281.00	238.00	519.00
4,320.01 – 4,340.00	283.00	239.00	522.00
4,340.01 – 4,360.00	284.00	240.00	524.00
4,360.01 – 4,380.00	285.00	241.00	526.00
4,380.01 – 4,400.00	286.00	242.00	528.00
4,400.01 – 4,420.00	288.00	244.00	532.00
4,420.01 – 4,440.00	289.00	245.00	534.00
4,440.01 – 4,460.00	290.00	246.00	536.00
4,460.01 – 4,480.00	292.00	247.00	539.00
4,480.01 – 4,500.00	293.00	248.00	541.00
4,500.01 – 4,520.00	294.00	249.00	543.00
4,520.01 – 4,540.00	296.00	250.00	546.00
4,540.01 – 4,560.00	297.00	251.00	548.00
4,560.01 – 4,580.00	298.00	252.00	550.00
4,580.01 – 4,600.00	299.00	253.00	552.00
4,600.01 – 4,620.00	301.00	255.00	556.00
4,620.01 – 4,640.00	302.00	256.00	558.00
4,640.01 – 4,660.00	303.00	257.00	560.00
4,660.01 – 4,680.00	305.00	258.00	563.00
4,680.01 – 4,700.00	306.00	259.00	565.00
4,700.01 – 4,720.00	307.00	260.00	567.00
4,720.01 – 4,740.00	309.00	261.00	570.00
4,740.01 – 4,760.00	310.00	262.00	572.00
4,760.01 – 4,780.00	311.00	263.00	574.00
4,780.01 – 4,800.00	312.00	264.00	576.00
4,800.01 – 4,820.00	314.00	266.00	580.00
4,820.01 – 4,840.00	315.00	267.00	582.00
4,840.01 – 4,860.00	316.00	268.00	584.00
4,860.01 – 4,880.00	318.00	269.00	587.00
4,880.01 – 4,900.00	319.00	270.00	589.00
4,900.01 – 4,920.00	320.00	271.00	591.00
4,920.01 – 4,940.00	322.00	272.00	594.00
4,940.01 – 4,960.00	323.00	273.00	596.00
4,960.01 – 4,980.00	324.00	274.00	598.00
4,980.01 – 5,000.00	325.00	275.00	600.00
5,000.01 – 5,100.00	306.00	281.00	587.00
5,100.01 – 5,200.00	312.00	286.00	598.00
5,200.01 – 5,300.00	318.00	292.00	610.00
5,300.01 – 5,400.00	324.00	297.00	621.00
5,400.01 – 5,500.00	330.00	303.00	633.00
5,500.01 – 5,600.00	336.00	308.00	644.00
5,600.01 – 5,700.00	342.00	314.00	656.00
5,700.01 – 5,800.00	348.00	319.00	667.00
5,800.01 – 5,900.00	354.00	325.00	679.00
5,900.01 – 6,000.00	360.00	330.00	690.00
6,000.01 – 6,100.00	366.00	336.00	702.00
6,100.01 – 6,200.00	372.00	341.00	713.00
6,200.01 – 6,300.00	378.00	347.00	725.00
6,300.01 – 6,400.00	384.00	352.00	736.00
6,400.01 – 6,500.00	390.00	358.00	748.00
6,500.01 – 6,600.00	396.00	363.00	759.00
6,600.01 – 6,700.00	402.00	369.00	771.00
6,700.01 – 6,800.00	408.00	374.00	782.00
6,800.01 – 6,900.00	414.00	380.00	794.00
6,900.01 – 7,000.00	420.00	385.00	805.00
7,000.01 – 7,100.00	426.00	391.00	817.00
7,100.01 – 7,200.00	432.00	396.00	828.00
7,200.01 – 7,300.00	438.00	402.00	840.00
7,300.01 – 7,400.00	444.00	407.00	851.00
7,400.01 – 7,500.00	450.00	413.00	863.00
7,500.01 – 7,600.00	456.00	418.00	874.00
7,600.01 – 7,700.00	462.00	424.00	886.00
7,700.01 – 7,800.00	468.00	429.00	897.00
7,800.01 – 7,900.00	474.00	435.00	909.00
7,900.01 – 8,000.00	480.00	440.00	920.00
8,000.01 – 8,100.00	486.00	446.00	932.00
8,100.01 – 8,200.00	492.00	451.00	943.00
8,200.01 – 8,300.00	498.00	457.00	955.00
8,300.01 – 8,400.00	504.00	462.00	966.00
8,400.01 – 8,500.00	510.00	468.00	978.00
8,500.01 – 8,600.00	516.00	473.00	989.00
8,600.01 – 8,700.00	522.00	479.00	1,001.00
8,700.01 – 8,800.00	528.00	484.00	1,012.00
8,800.01 – 8,900.00	534.00	490.00	1,024.00
8,900.01 – 9,000.00	540.00	495.00	1,035.00
9,000.01 – 9,100.00	546.00	501.00	1,047.00
9,100.01 – 9,200.00	552.00	506.00	1,058.00
9,200.01 – 9,300.00	558.00	512.00	1,070.00
9,300.01 – 9,400.00	564.00	517.00	1,081.00
9,400.01 – 9,500.00	570.00	523.00	1,093.00
9,500.01 – 9,600.00	576.00	528.00	1,104.00
9,600.01 – 9,700.00	582.00	534.00	1,116.00
9,700.01 – 9,800.00	588.00	539.00	1,127.00
9,800.01 – 9,900.00	594.00	545.00	1,139.00
9,900.01 – 10,000.00	600.00	550.00	1,150.00
10,000.01 – 10,100.00	606.00	556.00	1,162.00
10,100.01 – 10,200.00	612.00	561.00	1,173.00
10,200.01 – 10,300.00	618.00	567.00	1,185.00
10,300.01 – 10,400.00	624.00	572.00	1,196.00
10,400.01 – 10,500.00	630.00	578.00	1,208.00
10,500.01 – 10,600.00	636.00	583.00	1,219.00
10,600.01 – 10,700.00	642.00	589.00	1,231.00
10,700.01 – 10,800.00	648.00	594.00	1,242.00
10,800.01 – 10,900.00	654.00	600.00	1,254.00
10,900.01 – 11,000.00	660.00	605.00	1,265.00
11,000.01 – 11,100.00	666.00	611.00	1,277.00
11,100.01 – 11,200.00	672.00	616.00	1,288.00
11,200.01 – 11,300.00	678.00	622.00	1,300.00
11,300.01 – 11,400.00	684.00	627.00	1,311.00
11,400.01 – 11,500.00	690.00	633.00	1,323.00
11,500.01 – 11,600.00	696.00	638.00	1,334.00
11,600.01 – 11,700.00	702.00	644.00	1,346.00
11,700.01 – 11,800.00	708.00	649.00	1,357.00
11,800.01 – 11,900.00	714.00	655.00	1,369.00
11,900.01 – 12,000.00	720.00	660.00	1,380.00
12,000.01 – 12,100.00	726.00	666.00	1,392.00
12,100.01 – 12,200.00	732.00	671.00	1,403.00
12,200.01 – 12,300.00	738.00	677.00	1,415.00
12,300.01 – 12,400.00	744.00	682.00	1,426.00
12,400.01 – 12,500.00	750.00	688.00	1,438.00
12,500.01 – 12,600.00	756.00	693.00	1,449.00
12,600.01 – 12,700.00	762.00	699.00	1,461.00
12,700.01 – 12,800.00	768.00	704.00	1,472.00
12,800.01 – 12,900.00	774.00	710.00	1,484.00
12,900.01 – 13,000.00	780.00	715.00	1,495.00
13,000.01 – 13,100.00	786.00	721.00	1,507.00
13,100.01 – 13,200.00	792.00	726.00	1,518.00
13,200.01 – 13,300.00	798.00	732.00	1,530.00
13,300.01 – 13,400.00	804.00	737.00	1,541.00
13,400.01 – 13,500.00	810.00	743.00	1,553.00
13,500.01 – 13,600.00	816.00	748.00	1,564.00
13,600.01 – 13,700.00	822.00	754.00	1,576.00
13,700.01 – 13,800.00	828.00	759.00	1,587.00
13,800.01 – 13,900.00	834.00	765.00	1,599.00
13,900.01 – 14,000.00	840.00	770.00	1,610.00
14,000.01 – 14,100.00	846.00	776.00	1,622.00
14,100.01 – 14,200.00	852.00	781.00	1,633.00
14,200.01 – 14,300.00	858.00	787.00	1,645.00
14,300.01 – 14,400.00	864.00	792.00	1,656.00
14,400.01 – 14,500.00	870.00	798.00	1,668.00
14,500.01 – 14,600.00	876.00	803.00	1,679.00
14,600.01 – 14,700.00	882.00	809.00	1,691.00
14,700.01 – 14,800.00	888.00	814.00	1,702.00
14,800.01 – 14,900.00	894.00	820.00	1,714.00
14,900.01 – 15,000.00	900.00	825.00	1,725.00
15,000.01 – 15,100.00	906.00	831.00	1,737.00
15,100.01 – 15,200.00	912.00	836.00	1,748.00
15,200.01 – 15,300.00	918.00	842.00	1,760.00
15,300.01 – 15,400.00	924.00	847.00	1,771.00
15,400.01 – 15,500.00	930.00	853.00	1,783.00
15,500.01 – 15,600.00	936.00	858.00	1,794.00
15,600.01 – 15,700.00	942.00	864.00	1,806.00
15,700.01 – 15,800.00	948.00	869.00	1,817.00
15,800.01 – 15,900.00	954.00	875.00	1,829.00
15,900.01 – 16,000.00	960.00	880.00	1,840.00
16,000.01 – 16,100.00	966.00	886.00	1,852.00
16,100.01 – 16,200.00	972.00	891.00	1,863.00
16,200.01 – 16,300.00	978.00	897.00	1,875.00
16,300.01 – 16,400.00	984.00	902.00	1,886.00
16,400.01 – 16,500.00	990.00	908.00	1,898.00
16,500.01 – 16,600.00	996.00	913.00	1,909.00
16,600.01 – 16,700.00	1,002.00	919.00	1,921.00
16,700.01 – 16,800.00	1,008.00	924.00	1,932.00
16,800.01 – 16,900.00	1,014.00	930.00	1,944.00
16,900.01 – 17,000.00	1,020.00	935.00	1,955.00
17,000.01 – 17,100.00	1,026.00	941.00	1,967.00
17,100.01 – 17,200.00	1,032.00	946.00	1,978.00
17,200.01 – 17,300.00	1,038.00	952.00	1,990.00
17,300.01 – 17,400.00	1,044.00	957.00	2,001.00
17,400.01 – 17,500.00	1,050.00	963.00	2,013.00
17,500.01 – 17,600.00	1,056.00	968.00	2,024.00
17,600.01 – 17,700.00	1,062.00	974.00	2,036.00
17,700.01 – 17,800.00	1,068.00	979.00	2,047.00
17,800.01 – 17,900.00	1,074.00	985.00	2,059.00
17,900.01 – 18,000.00	1,080.00	990.00	2,070.00
18,000.01 – 18,100.00	1,086.00	996.00	2,082.00
18,100.01 – 18,200.00	1,092.00	1,001.00	2,093.00
18,200.01 – 18,300.00	1,098.00	1,007.00	2,105.00
18,300.01 – 18,400.00	1,104.00	1,012.00	2,116.00
18,400.01 – 18,500.00	1,110.00	1,018.00	2,128.00
18,500.01 – 18,600.00	1,116.00	1,023.00	2,139.00
18,600.01 – 18,700.00	1,122.00	1,029.00	2,151.00
18,700.01 – 18,800.00	1,128.00	1,034.00	2,162.00
18,800.01 – 18,900.00	1,134.00	1,040.00	2,174.00
18,900.01 – 19,000.00	1,140.00	1,045.00	2,185.00
19,000.01 – 19,100.00	1,146.00	1,051.00	2,197.00
19,100.01 – 19,200.00	1,152.00	1,056.00	2,208.00
19,200.01 – 19,300.00	1,158.00	1,062.00	2,220.00
19,300.01 – 19,400.00	1,164.00	1,067.00	2,231.00
19,400.01 – 19,500.00	1,170.00	1,073.00	2,243.00
19,500.01 – 19,600.00	1,176.00	1,078.00	2,254.00
19,600.01 – 19,700.00	1,182.00	1,084.00	2,266.00
19,700.01 – 19,800.00	1,188.00	1,089.00	2,277.00
19,800.01 – 19,900.00	1,194.00	1,095.00	2,289.00
19,900.01 – 20,000.00	1,200.00	1,100.00	2,300.00

Upah melebihi RM20,000: majikan 6%, pekerja 5.5%, sen dibundarkan ke ringgit berikutnya.

Bahagian F (bukan warganegara) tiada jadual baris. Majikan dan pekerja masing-masing carum 2% daripada upah bulan itu, dan sen dibundarkan ke ringgit berikutnya. Upah RM3,333.33 bermakna RM67 + RM67.

Jadual dan kadar caruman PERKESO 2026 (termasuk LINDUNG 24 Jam)

Jenis Pertama dan Jenis Kedua

Caruman untuk pekerja bawah 60 tahun ialah Jenis Pertama: Skim Bencana Pekerjaan dan Skim Keilatan. Umur 60 ke atas masuk Jenis Kedua, iaitu Skim Bencana Pekerjaan sahaja dengan syer majikan 1.25% dan tiada syer Keilatan pekerja. Pekerja yang mula mencarum pada umur 55 tahun ke atas, tanpa caruman sebelum 55, juga di bawah Jenis Kedua.

LINDUNG 24 Jam. Sejak caruman Jun 2026, pekerja dalam kedua-dua jenis membayar 0.75% gaji untuk skim kemalangan di luar waktu kerja ini (fasa pertama, hingga 31 Mei 2028). Skim ini wajib untuk pekerja asing. Pekerja tempatan yang tidak opt-out sehingga 31 Ogos 2026 kekal mencarum. Butiran di halaman LINDUNG 24 Jam PERKESO.

Jenis Pertama (bawah 60 tahun), RM sebulan
#	Gaji (RM)	Majikan	Keilatan	LINDUNG 24 Jam	Jumlah
1	Hingga 30	0.40	0.10	0.20	0.70
2	30.01–50	0.70	0.20	0.30	1.20
3	50.01–70	1.10	0.30	0.50	1.90
4	70.01–100	1.50	0.40	0.65	2.55
5	100.01–140	2.10	0.60	0.90	3.60
6	140.01–200	2.95	0.85	1.25	5.05
7	200.01–300	4.35	1.25	1.85	7.45
8	300.01–400	6.15	1.75	2.65	10.55
9	400.01–500	7.85	2.25	3.35	13.45
10	500.01–600	9.65	2.75	4.15	16.55
11	600.01–700	11.35	3.25	4.85	19.45
12	700.01–800	13.15	3.75	5.65	22.55
13	800.01–900	14.85	4.25	6.35	25.45
14	900.01–1,000	16.65	4.75	7.15	28.55
15	1,000.01–1,100	18.35	5.25	7.85	31.45
16	1,100.01–1,200	20.15	5.75	8.65	34.55
17	1,200.01–1,300	21.85	6.25	9.35	37.45
18	1,300.01–1,400	23.65	6.75	10.15	40.55
19	1,400.01–1,500	25.35	7.25	10.85	43.45
20	1,500.01–1,600	27.15	7.75	11.65	46.55
21	1,600.01–1,700	28.85	8.25	12.35	49.45
22	1,700.01–1,800	30.65	8.75	13.15	52.55
23	1,800.01–1,900	32.35	9.25	13.85	55.45
24	1,900.01–2,000	34.15	9.75	14.65	58.55
25	2,000.01–2,100	35.85	10.25	15.35	61.45
26	2,100.01–2,200	37.65	10.75	16.15	64.55
27	2,200.01–2,300	39.35	11.25	16.85	67.45
28	2,300.01–2,400	41.15	11.75	17.65	70.55
29	2,400.01–2,500	42.85	12.25	18.35	73.45
30	2,500.01–2,600	44.65	12.75	19.15	76.55
31	2,600.01–2,700	46.35	13.25	19.85	79.45
32	2,700.01–2,800	48.15	13.75	20.65	82.55
33	2,800.01–2,900	49.85	14.25	21.35	85.45
34	2,900.01–3,000	51.65	14.75	22.15	88.55
35	3,000.01–3,100	53.35	15.25	22.85	91.45
36	3,100.01–3,200	55.15	15.75	23.65	94.55
37	3,200.01–3,300	56.85	16.25	24.35	97.45
38	3,300.01–3,400	58.65	16.75	25.15	100.55
39	3,400.01–3,500	60.35	17.25	25.85	103.45
40	3,500.01–3,600	62.15	17.75	26.65	106.55
41	3,600.01–3,700	63.85	18.25	27.35	109.45
42	3,700.01–3,800	65.65	18.75	28.15	112.55
43	3,800.01–3,900	67.35	19.25	28.85	115.45
44	3,900.01–4,000	69.15	19.75	29.65	118.55
45	4,000.01–4,100	70.85	20.25	30.35	121.45
46	4,100.01–4,200	72.65	20.75	31.15	124.55
47	4,200.01–4,300	74.35	21.25	31.85	127.45
48	4,300.01–4,400	76.15	21.75	32.65	130.55
49	4,400.01–4,500	77.85	22.25	33.35	133.45
50	4,500.01–4,600	79.65	22.75	34.15	136.55
51	4,600.01–4,700	81.35	23.25	34.85	139.45
52	4,700.01–4,800	83.15	23.75	35.65	142.55
53	4,800.01–4,900	84.85	24.25	36.35	145.45
54	4,900.01–5,000	86.65	24.75	37.15	148.55
55	5,000.01–5,100	88.35	25.25	37.85	151.45
56	5,100.01–5,200	90.15	25.75	38.65	154.55
57	5,200.01–5,300	91.85	26.25	39.35	157.45
58	5,300.01–5,400	93.65	26.75	40.15	160.55
59	5,400.01–5,500	95.35	27.25	40.85	163.45
60	5,500.01–5,600	97.15	27.75	41.65	166.55
61	5,600.01–5,700	98.85	28.25	42.35	169.45
62	5,700.01–5,800	100.65	28.75	43.15	172.55
63	5,800.01–5,900	102.35	29.25	43.85	175.45
64	5,900.01–6,000	104.15	29.75	44.65	178.55
65	Melebihi 6,000	104.15	29.75	44.65	178.55

Keilatan dan LINDUNG 24 Jam ialah syer pekerja. Jumlah = majikan + pekerja.

Sumber: Jadual Caruman Akta 4 termasuk SKBBK (PDF, PERKESO), disemak dengan Jadual Ketiga Akta A1788.

Jenis Kedua (60 tahun ke atas, atau mula mencarum pada 55 ke atas)

Jenis Kedua, RM sebulan
#	Gaji (RM)	Majikan	LINDUNG 24 Jam	Jumlah
1	Hingga 30	0.30	0.20	0.50
2	30.01–50	0.50	0.30	0.80
3	50.01–70	0.80	0.50	1.30
4	70.01–100	1.10	0.65	1.75
5	100.01–140	1.50	0.90	2.40
6	140.01–200	2.10	1.25	3.35
7	200.01–300	3.10	1.85	4.95
8	300.01–400	4.40	2.65	7.05
9	400.01–500	5.60	3.35	8.95
10	500.01–600	6.90	4.15	11.05
11	600.01–700	8.10	4.85	12.95
12	700.01–800	9.40	5.65	15.05
13	800.01–900	10.60	6.35	16.95
14	900.01–1,000	11.90	7.15	19.05
15	1,000.01–1,100	13.10	7.85	20.95
16	1,100.01–1,200	14.40	8.65	23.05
17	1,200.01–1,300	15.60	9.35	24.95
18	1,300.01–1,400	16.90	10.15	27.05
19	1,400.01–1,500	18.10	10.85	28.95
20	1,500.01–1,600	19.40	11.65	31.05
21	1,600.01–1,700	20.60	12.35	32.95
22	1,700.01–1,800	21.90	13.15	35.05
23	1,800.01–1,900	23.10	13.85	36.95
24	1,900.01–2,000	24.40	14.65	39.05
25	2,000.01–2,100	25.60	15.35	40.95
26	2,100.01–2,200	26.90	16.15	43.05
27	2,200.01–2,300	28.10	16.85	44.95
28	2,300.01–2,400	29.40	17.65	47.05
29	2,400.01–2,500	30.60	18.35	48.95
30	2,500.01–2,600	31.90	19.15	51.05
31	2,600.01–2,700	33.10	19.85	52.95
32	2,700.01–2,800	34.40	20.65	55.05
33	2,800.01–2,900	35.60	21.35	56.95
34	2,900.01–3,000	36.90	22.15	59.05
35	3,000.01–3,100	38.10	22.85	60.95
36	3,100.01–3,200	39.40	23.65	63.05
37	3,200.01–3,300	40.60	24.35	64.95
38	3,300.01–3,400	41.90	25.15	67.05
39	3,400.01–3,500	43.10	25.85	68.95
40	3,500.01–3,600	44.40	26.65	71.05
41	3,600.01–3,700	45.60	27.35	72.95
42	3,700.01–3,800	46.90	28.15	75.05
43	3,800.01–3,900	48.10	28.85	76.95
44	3,900.01–4,000	49.40	29.65	79.05
45	4,000.01–4,100	50.60	30.35	80.95
46	4,100.01–4,200	51.90	31.15	83.05
47	4,200.01–4,300	53.10	31.85	84.95
48	4,300.01–4,400	54.40	32.65	87.05
49	4,400.01–4,500	55.60	33.35	88.95
50	4,500.01–4,600	56.90	34.15	91.05
51	4,600.01–4,700	58.10	34.85	92.95
52	4,700.01–4,800	59.40	35.65	95.05
53	4,800.01–4,900	60.60	36.35	96.95
54	4,900.01–5,000	61.90	37.15	99.05
55	5,000.01–5,100	63.10	37.85	100.95
56	5,100.01–5,200	64.40	38.65	103.05
57	5,200.01–5,300	65.60	39.35	104.95
58	5,300.01–5,400	66.90	40.15	107.05
59	5,400.01–5,500	68.10	40.85	108.95
60	5,500.01–5,600	69.40	41.65	111.05
61	5,600.01–5,700	70.60	42.35	112.95
62	5,700.01–5,800	71.90	43.15	115.05
63	5,800.01–5,900	73.10	43.85	116.95
64	5,900.01–6,000	74.40	44.65	119.05
65	Melebihi 6,000	74.40	44.65	119.05

Jumlah sen dalam jadual ini tidak selalu sama dengan peratus tepat, jadi gunakan baris jadual, bukan kalkulator peratus. Gaji untuk PERKESO termasuk bayaran cuti, cuti umum, OT dan kerja hari cuti, tetapi tidak termasuk caruman berkanun majikan, elaun perjalanan, perbelanjaan khas, ganjaran semasa berhenti atau bersara, dan bonus tahunan.

Pekerja asing dilindungi Skim Bencana Pekerjaan (sejak 1 Januari 2019), Skim Keilatan (sejak 1 Julai 2024) dan LINDUNG 24 Jam (sejak 1 Jun 2026): majikan 1.75%, pekerja 1.25%.

Jadual caruman SIP (EIS) 2026

SIP (Sistem Insurans Pekerjaan) wajib untuk pekerja sektor swasta berumur 18 hingga bawah 60 tahun. Yang dikecualikan: penjawat awam Persekutuan dan Negeri, pekerja pihak berkuasa tempatan dan badan berkanun, pekerja asing selain pemastautin tetap, dan pekerja yang mula mencarum pada umur 57 tahun ke atas tanpa caruman SIP sebelum itu.

Pekerja domestik tempatan pula dilindungi SIP sejak 1 Jun 2021, kecuali yang merupakan saudara terdekat majikan. Ada halaman PERKESO yang masih guna ayat lama yang mengecualikan pekhidmat domestik.

Jadual Kedua Akta 800, dipinda Akta A1725 (RM sebulan)
#	Gaji (RM)	Majikan	Pekerja	Jumlah
1	Hingga 30	0.05	0.05	0.10
2	30.01–50	0.10	0.10	0.20
3	50.01–70	0.15	0.15	0.30
4	70.01–100	0.20	0.20	0.40
5	100.01–140	0.25	0.25	0.50
6	140.01–200	0.35	0.35	0.70
7	200.01–300	0.50	0.50	1.00
8	300.01–400	0.70	0.70	1.40
9	400.01–500	0.90	0.90	1.80
10	500.01–600	1.10	1.10	2.20
11	600.01–700	1.30	1.30	2.60
12	700.01–800	1.50	1.50	3.00
13	800.01–900	1.70	1.70	3.40
14	900.01–1,000	1.90	1.90	3.80
15	1,000.01–1,100	2.10	2.10	4.20
16	1,100.01–1,200	2.30	2.30	4.60
17	1,200.01–1,300	2.50	2.50	5.00
18	1,300.01–1,400	2.70	2.70	5.40
19	1,400.01–1,500	2.90	2.90	5.80
20	1,500.01–1,600	3.10	3.10	6.20
21	1,600.01–1,700	3.30	3.30	6.60
22	1,700.01–1,800	3.50	3.50	7.00
23	1,800.01–1,900	3.70	3.70	7.40
24	1,900.01–2,000	3.90	3.90	7.80
25	2,000.01–2,100	4.10	4.10	8.20
26	2,100.01–2,200	4.30	4.30	8.60
27	2,200.01–2,300	4.50	4.50	9.00
28	2,300.01–2,400	4.70	4.70	9.40
29	2,400.01–2,500	4.90	4.90	9.80
30	2,500.01–2,600	5.10	5.10	10.20
31	2,600.01–2,700	5.30	5.30	10.60
32	2,700.01–2,800	5.50	5.50	11.00
33	2,800.01–2,900	5.70	5.70	11.40
34	2,900.01–3,000	5.90	5.90	11.80
35	3,000.01–3,100	6.10	6.10	12.20
36	3,100.01–3,200	6.30	6.30	12.60
37	3,200.01–3,300	6.50	6.50	13.00
38	3,300.01–3,400	6.70	6.70	13.40
39	3,400.01–3,500	6.90	6.90	13.80
40	3,500.01–3,600	7.10	7.10	14.20
41	3,600.01–3,700	7.30	7.30	14.60
42	3,700.01–3,800	7.50	7.50	15.00
43	3,800.01–3,900	7.70	7.70	15.40
44	3,900.01–4,000	7.90	7.90	15.80
45	4,000.01–4,100	8.10	8.10	16.20
46	4,100.01–4,200	8.30	8.30	16.60
47	4,200.01–4,300	8.50	8.50	17.00
48	4,300.01–4,400	8.70	8.70	17.40
49	4,400.01–4,500	8.90	8.90	17.80
50	4,500.01–4,600	9.10	9.10	18.20
51	4,600.01–4,700	9.30	9.30	18.60
52	4,700.01–4,800	9.50	9.50	19.00
53	4,800.01–4,900	9.70	9.70	19.40
54	4,900.01–5,000	9.90	9.90	19.80
55	5,000.01–5,100	10.10	10.10	20.20
56	5,100.01–5,200	10.30	10.30	20.60
57	5,200.01–5,300	10.50	10.50	21.00
58	5,300.01–5,400	10.70	10.70	21.40
59	5,400.01–5,500	10.90	10.90	21.80
60	5,500.01–5,600	11.10	11.10	22.20
61	5,600.01–5,700	11.30	11.30	22.60
62	5,700.01–5,800	11.50	11.50	23.00
63	5,800.01–5,900	11.70	11.70	23.40
64	5,900.01–6,000	11.90	11.90	23.80
65	Melebihi 6,000	11.90	11.90	23.80

Sumber: Kadar Caruman Akta 800 (PDF, PERKESO) dan Akta A1725. Gaji untuk SIP sama asasnya dengan PERKESO: termasuk OT, tidak termasuk bonus tahunan dan elaun perjalanan.

Siling gaji RM6,000 dan tarikh bayar caruman

Mulai 1 Oktober 2024, PERKESO menaikkan siling gaji dari RM5,000 ke RM6,000 sebulan untuk Akta 4 dan Akta 800. Gaji lebih RM6,000 dicarum seolah-olah RM6,000, sebab itu baris 65 dalam kedua-dua jadual sama dengan baris 64. KWSP tiada siling.

Caruman KWSP dan PERKESO untuk sesuatu bulan gaji perlu dibayar selewat-lewatnya 15 hari bulan berikutnya. Caruman PERKESO untuk gaji Jun 2026, contohnya, perlu dibayar selewat-lewatnya 15 Julai 2026.

IN ENGLISH

EPF, SOCSO and EIS contribution table 2026

EPF contribution rates (wages from October 2025): employee 11%; employer contribution 13% on wages up to RM5,000 and 12% above that, taken from the band rows of the Third Schedule. SOCSO: employer 1.75%; employee 1.25% since June 2026, made up of 0.5% invalidity and 0.75% for LINDUNG 24 Jam. EIS: 0.2% each. SOCSO and EIS stop at a RM6,000 wage ceiling.

The lookup above works as an EPF, SOCSO and EIS calculator: enter a salary to get the exact row. Full tables: EPF contribution table, SOCSO contribution table and EIS contribution table.

Jadual Caruman KWSP, PERKESO dan SIP 2026

Kalkulator caruman: semak KWSP, PERKESO dan SIP ikut gaji