What EIS (SIP) is
EIS — the Employment Insurance System, or SIP (Sistem Insurans Pekerjaan) — is Malaysia’s employment insurance scheme under the Employment Insurance System Act 2017 (Act 800). It pays benefits if you lose your job. The employee and the employer each contribute 0.2% of the monthly wage, up to the RM6,000 ceiling. New table, November 2026.
How this table is calculated
EIS uses RM100 assumed-wage bands. For each band, take the band top, subtract RM50, and take 0.2% of that — that is the employee amount, and the employer amount is the same. The total is twice that amount. At the RM6,000 ceiling each side pays RM11.90 (RM23.80 in total), and contributions stop rising above the ceiling.
Wages below RM400 use the small-band amounts in the Act 800 Second Schedule, which are not shown in this table. Verify the exact amount on your payslip and the PERKESO ASSIST portal.
EIS contribution table — 2026
Amounts in RM per month. Total = employee + employer.
| Wage band (RM) | Employee (RM) | Employer (RM) | Total (RM) |
|---|---|---|---|
| RM400.01 – RM500 | 0.90 | 0.90 | 1.80 |
| RM500.01 – RM600 | 1.10 | 1.10 | 2.20 |
| RM600.01 – RM700 | 1.30 | 1.30 | 2.60 |
| RM700.01 – RM800 | 1.50 | 1.50 | 3.00 |
| RM800.01 – RM900 | 1.70 | 1.70 | 3.40 |
| RM900.01 – RM1,000 | 1.90 | 1.90 | 3.80 |
| RM1,000.01 – RM1,100 | 2.10 | 2.10 | 4.20 |
| RM1,100.01 – RM1,200 | 2.30 | 2.30 | 4.60 |
| RM1,200.01 – RM1,300 | 2.50 | 2.50 | 5.00 |
| RM1,300.01 – RM1,400 | 2.70 | 2.70 | 5.40 |
| RM1,400.01 – RM1,500 | 2.90 | 2.90 | 5.80 |
| RM1,500.01 – RM1,600 | 3.10 | 3.10 | 6.20 |
| RM1,600.01 – RM1,700 | 3.30 | 3.30 | 6.60 |
| RM1,700.01 – RM1,800 | 3.50 | 3.50 | 7.00 |
| RM1,800.01 – RM1,900 | 3.70 | 3.70 | 7.40 |
| RM1,900.01 – RM2,000 | 3.90 | 3.90 | 7.80 |
| RM2,000.01 – RM2,100 | 4.10 | 4.10 | 8.20 |
| RM2,100.01 – RM2,200 | 4.30 | 4.30 | 8.60 |
| RM2,200.01 – RM2,300 | 4.50 | 4.50 | 9.00 |
| RM2,300.01 – RM2,400 | 4.70 | 4.70 | 9.40 |
| RM2,400.01 – RM2,500 | 4.90 | 4.90 | 9.80 |
| RM2,500.01 – RM2,600 | 5.10 | 5.10 | 10.20 |
| RM2,600.01 – RM2,700 | 5.30 | 5.30 | 10.60 |
| RM2,700.01 – RM2,800 | 5.50 | 5.50 | 11.00 |
| RM2,800.01 – RM2,900 | 5.70 | 5.70 | 11.40 |
| RM2,900.01 – RM3,000 | 5.90 | 5.90 | 11.80 |
| RM3,000.01 – RM3,100 | 6.10 | 6.10 | 12.20 |
| RM3,100.01 – RM3,200 | 6.30 | 6.30 | 12.60 |
| RM3,200.01 – RM3,300 | 6.50 | 6.50 | 13.00 |
| RM3,300.01 – RM3,400 | 6.70 | 6.70 | 13.40 |
| RM3,400.01 – RM3,500 | 6.90 | 6.90 | 13.80 |
| RM3,500.01 – RM3,600 | 7.10 | 7.10 | 14.20 |
| RM3,600.01 – RM3,700 | 7.30 | 7.30 | 14.60 |
| RM3,700.01 – RM3,800 | 7.50 | 7.50 | 15.00 |
| RM3,800.01 – RM3,900 | 7.70 | 7.70 | 15.40 |
| RM3,900.01 – RM4,000 | 7.90 | 7.90 | 15.80 |
| RM4,000.01 – RM4,100 | 8.10 | 8.10 | 16.20 |
| RM4,100.01 – RM4,200 | 8.30 | 8.30 | 16.60 |
| RM4,200.01 – RM4,300 | 8.50 | 8.50 | 17.00 |
| RM4,300.01 – RM4,400 | 8.70 | 8.70 | 17.40 |
| RM4,400.01 – RM4,500 | 8.90 | 8.90 | 17.80 |
| RM4,500.01 – RM4,600 | 9.10 | 9.10 | 18.20 |
| RM4,600.01 – RM4,700 | 9.30 | 9.30 | 18.60 |
| RM4,700.01 – RM4,800 | 9.50 | 9.50 | 19.00 |
| RM4,800.01 – RM4,900 | 9.70 | 9.70 | 19.40 |
| RM4,900.01 – RM5,000 | 9.90 | 9.90 | 19.80 |
| RM5,000.01 – RM5,100 | 10.10 | 10.10 | 20.20 |
| RM5,100.01 – RM5,200 | 10.30 | 10.30 | 20.60 |
| RM5,200.01 – RM5,300 | 10.50 | 10.50 | 21.00 |
| RM5,300.01 – RM5,400 | 10.70 | 10.70 | 21.40 |
| RM5,400.01 – RM5,500 | 10.90 | 10.90 | 21.80 |
| RM5,500.01 – RM5,600 | 11.10 | 11.10 | 22.20 |
| RM5,600.01 – RM5,700 | 11.30 | 11.30 | 22.60 |
| RM5,700.01 – RM5,800 | 11.50 | 11.50 | 23.00 |
| RM5,800.01 – RM5,900 | 11.70 | 11.70 | 23.40 |
| RM5,900.01 – RM6,000 | 11.90 | 11.90 | 23.80 |
| Above RM6,000 | 11.90 | 11.90 | 23.80 |
Worked examples: RM3,000 and RM6,000
RM3,000 monthly wage (band RM2,900.01 – RM3,000): employee RM5.90, employer RM5.90 — total RM11.80.
RM6,000 monthly wage (band RM5,900.01 – RM6,000, the ceiling row): employee RM11.90, employer RM11.90 — total RM23.80 (the cap).
Who is covered
EIS covers employees aged 18 to 60. Employees aged 60 and above and foreign workers are not covered, so no EIS amount is due for them. Try the EIS calculator for your own wage, or the net-salary calculator for a full payslip breakdown including EIS.
This is an independent estimate aid, not a PERKESO publication and not financial advice. Verify personal figures on your payslip and at perkeso.gov.my.
FAQ — EIS contribution table 2026
Q: How do I read this table?
A: Find your monthly wage band in the first column, then read across: the employee amount, the employer amount and the total. Both sides always pay the same amount — 0.2% of the assumed wage (the band top minus RM50).
Q: What is the maximum EIS per month?
A: RM11.90 each, RM23.80 in total, at the RM6,000 ceiling. The “Above RM6,000” row is identical to the RM5,900.01–RM6,000 row.
Q: Why are the employee and employer amounts always equal?
A: Because EIS is 0.2% from each side on the same assumed wage. Unlike SOCSO, there is no separate employee-only column such as SKBBK.
Q: What about wages below RM400?
A: Wages below RM400 use the small-band amounts in the Act 800 Second Schedule, which are not shown in this table. Check your payslip or the PERKESO ASSIST portal.
Q: Who is covered by EIS?
A: Employees aged 18 to 60. Employees aged 60 and above and foreign workers are not covered, so no EIS amount is due for them.
Q: Where do I check my exact EIS amount?
A: Your payslip and the PERKESO ASSIST portal are authoritative. This table is an independent estimate — use the net-salary calculator for a full payslip breakdown.
About these figures — read before relying on them
Every amount on this page is derived from the EIS rate — 0.2% from the employee and 0.2% from the employer — applied to the RM100 assumed-wage bands in the Employment Insurance System Act 2017 (Act 800) Second Schedule, with the RM6,000 wage ceiling and a cap of RM11.90 each (RM23.80 in total). The assumed wage is the band top: the next RM100 above your wage, capped at RM6,000, minus RM50. Wages below RM400 use the Act 800 small-band amounts, which are not shown here.
This page is an independent estimate aid, not a PERKESO publication and not tax advice. Verify personal figures on your payslip and the PERKESO ASSIST portal.
Official references
Related tools and guides
Net-salary calculator · Payroll calculator · SOCSO contribution table · EIS calculator · SOCSO calculator · PCB vs contributions guide · All payroll tools