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# Employer costs and duties: levy, PERKESO, EPF, minimum wage and housing

## Levy (paid by the employer, every year)

The levy is paid with the PLKS renewal and cannot be deducted from wages.

| Sector | Peninsular | Sabah / Sarawak |
| ---- | ---- | ---- |
| Manufacturing, construction | RM1,850 | RM1,010 |
| Services | RM1,850 | RM1,490 |
| Plantation | RM640 | RM590 |
| Agriculture | RM640 | RM410 |

Each PLKS also has a pass fee of RM60, a processing fee of RM125 and a visa fee by nationality. A multi-tier levy has been announced but, as of October 2026, not gazetted.

## PERKESO (SOCSO)

Compulsory. It is separate from SPIKPA: SPIKPA pays hospital bills; PERKESO pays for injury, disability and death.

1. **Covers:** employment injury (since 2019), invalidity (since 1 July 2024) and **LINDUNG 24 Jam**, accidents outside working hours (since 1 June 2026).
2. **Monthly contributions** (wage ceiling RM6,000): employer **1.75%**; worker **1.25%**, deducted from wages. The LINDUNG 24 Jam share rises to 1% from June 2028 and 1.25% from June 2031.
3. **Penalty** for not registering or not paying: up to RM10,000, up to 2 years' jail, or both.

## EPF (KWSP)

Compulsory since **October 2025 wages**: employer 2% and worker 2%. It covers non-citizens aged 14–75 with a valid work pass, including PLKS holders, part-time and casual workers; domestic helpers may join voluntarily. PLKS holders are registered automatically; pay by the 15th of the following month.

## Minimum wage

**RM1,700 a month** for all employers since 1 August 2025. Domestic helpers are not covered by the Minimum Wages Order. Budget 2027 announced RM2,000 from June 2027, with an exemption for micro, small and medium businesses; details are still to be gazetted. Breaking the rule can mean a fine of RM1,000 to RM20,000 per worker.

## Housing (Act 446)

If you house your workers:

1. Get a **Certificate for Accommodation** from the Labour Department (JTKSM) before they move in, and notify JTKSM within 30 days of them moving in.
2. **Minimum standards:** at least 3 m² of sleeping space per worker; 1 toilet and 1 bathroom for every 15 workers; a bed, mattress, pillow and locker each; separate housing for men and women; fire and electrical safety.
3. **Penalty:** up to RM50,000 for housing workers without a certificate.

*Sources: Immigration Department (levy table); PERKESO; KWSP; Minimum Wages Order P.U.(A) 376/2024; Act 446; news reports Jul 2025 – Oct 2026. Checked 12 Oct 2026.*

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