Salary Slip Template (Malaysia)
SALARY SLIP / SLIP GAJI
[Employer Name] (SSM No. [Employer SSM No.])
Pay Period: [Pay Period] Payment Date: [Payment Date]
Employee: [Employee Name] Employee ID: [Employee ID]
Designation: [Job Title]
EPF Member No.: [EPF Member No.] SOCSO No.: [SOCSO No.]
EARNINGS
Basic Salary: [Basic Salary]
Transport Allowance: [Transport Allowance]
Meal Allowance: [Meal Allowance]
Overtime Pay: [Overtime Pay]
Other Earnings: [Other Earnings]
GROSS SALARY: [Gross Salary]
DEDUCTIONS
EPF (Employee 11%): [EPF Employee]
SOCSO (Employee): [SOCSO Employee]
EIS (Employee 0.2%): [EIS Employee]
PCB / MTD (Income Tax): [PCB/MTD]
Other Deductions: [Other Deductions]
EMPLOYER CONTRIBUTIONS (for reference)
EPF (Employer 12%/13%): [EPF Employer]
SOCSO (Employer): [SOCSO Employer]
EIS (Employer 0.2%): [EIS Employer]
NET SALARY (TAKE-HOME PAY): [Net Salary]
This salary slip is issued in accordance with Section 61 of the Employment Act 1955 (Act 265). EPF contributions are remitted under the Employees Provident Fund Act 1991. SOCSO contributions are remitted under the Employees' Social Security Act 1969. PCB/MTD is remitted to LHDN under Section 107C of the Income Tax Act 1967.
Employer (Payroll Officer)
________________
Signature
What Is a Salary Slip Template (Malaysia)?
A Salary Slip Template in Malaysia records the wages, deductions, and contributions reportable for an employee.
Employers in Malaysia are obligated to provide a written salary statement to employees under the Employment Act 1955, and the salary slip is the standard mechanism for doing so. For EPF contribution purposes, the EPF Board (KWSP) requires that employer and employee contributions be based on the employee's wages as defined under the First Schedule of the EPF Act 1991, which includes basic salary, fixed allowances, commissions, and other payments that form part of the ordinary rate of pay — but excludes reimbursements, travelling allowances, overtime payments, and gratuities.
For Monthly Tax Deduction (MTD/PCB) purposes under Section 107C of the Income Tax Act 1967, the employer is the collecting agent of the Inland Revenue Board of Malaysia (LHDN) and must deduct PCB from the employee's monthly salary using the prescribed PCB calculation tables (Jadual PCB) or the LHDN's PCB Calculator. The PCB amount deducted must be remitted to LHDN by the 15th of the following month.
The Salary Slip is routinely required as financial documentation when an employee applies for bank loans, credit cards, or hire purchase finance — most Malaysian financial institutions require the three most recent salary slips to verify the applicant's income under the responsible lending guidelines issued by Bank Negara Malaysia under the Financial Services Act 2013.
The legal framework governing the Salary Slip Template (Malaysia) in Malaysia draws on several key statutes and regulatory bodies. Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Parties executing a Salary Slip Template (Malaysia) in Malaysia should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Employment Act 1955 (Act 265) sets the foundational requirements.
When Do You Need a Salary Slip Template (Malaysia)?
A Malaysia Salary Slip is required to be issued by every employer in Malaysia each time wages are paid, and is used by employees in a wide range of financial, government, and personal transactions.
A Salary Slip is needed when an employee applies for a housing loan, personal loan, or car financing from a Malaysian bank or financial institution — the lender requires the three most recent salary slips to verify the employee's income level, EPF contribution history, and tax deduction status before approving the loan.
A Salary Slip is required when an employee files the annual income tax return (Borang BE) with the Inland Revenue Board of Malaysia (LHDN) — the salary slip shows the total gross income, PCB deducted, and EPF contributions for the year, which are needed to complete the return accurately.
A Salary Slip is needed as supporting evidence when an employee disputes the amount of EPF contributions recorded in the EPF Member Statement (Penyata KWSP), enabling the employee to cross-check contributions reported by the employer against the monthly deductions shown on the salary slip.
A Salary Slip is required when an employee applies to rent residential property — landlords commonly request salary slips as proof of income before executing a Tenancy Agreement.
A Salary Slip is needed when an employee applies for a visa to travel overseas — foreign embassies, including those of the United Kingdom, Australia, and Schengen area countries, typically require salary slips as evidence of the applicant's financial standing and employment ties to Malaysia.
A Salary Slip is required for compliance purposes during inspections by the Department of Labour (Jabatan Tenaga Kerja Semenanjung Malaysia / JTKSM), which may audit wage records under Section 61 of the Employment Act 1955.
What to Include in Your Salary Slip Template (Malaysia)
A complete Malaysia Salary Slip must contain the following elements to satisfy Employment Act 1955 requirements and to be accepted by banks, LHDN, and EPF for verification purposes.
Employer details: Company name, SSM registration number, and address on the salary slip header.
Employee details: Full name (as per MyKad), employee ID, designation, department, and the pay period (month and year).
Gross earnings breakdown: Each component of the employee's gross pay itemised separately — basic salary, fixed allowances (transport, meal, housing), variable allowances, overtime pay (calculated at 1.5x the ordinary rate per Section 60A(3) of the Employment Act 1955), commission, and any other payments.
EPF deductions: Employee EPF contribution (11% of wages, or 9% for those who elected the reduced rate) and employer EPF contribution (12% or 13% depending on salary level) under the Employees Provident Fund Act 1991. Both amounts should be stated.
SOCSO deductions: Employee SOCSO contribution and employer SOCSO contribution under the Employees' Social Security Act 1969 (First Category — Employment Injury Scheme and Invalidity Scheme — for employees below 60 years of age).
EIS deductions: Employee EIS contribution and employer EIS contribution under the Employment Insurance System Act 2017 (0.2% each, subject to wage ceiling).
PCB/MTD deduction: Monthly Tax Deduction (PCB) amount deducted under Section 107C of the Income Tax Act 1967, calculated using the current Jadual PCB issued by LHDN.
Other deductions: Any authorised deductions — loan repayments, advances, cooperative (koperasi) deductions — that are permitted under Section 24 of the Employment Act 1955.
Net pay: The total net salary payable to the employee after all deductions, and the bank account to which it is credited.
Additional compliance elements for a Salary Slip Template (Malaysia) used in Malaysia include: Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Forms-legal.com provides this template as a starting point for Malaysia-compliant documentation.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Salary Slip Template (Malaysia) (Malaysia) [Legal document template]. Forms Legal. https://forms-legal.com/malaysia/employment/forms/salary-slip-template-malaysia
"Salary Slip Template (Malaysia) (Malaysia)." Forms Legal, 2026, https://forms-legal.com/malaysia/employment/forms/salary-slip-template-malaysia.
@misc{formslegal-salary-slip-template-malaysia,
author = {{Forms Legal}},
title = {Salary Slip Template (Malaysia) (Malaysia)},
year = {2026},
howpublished = {\url{https://forms-legal.com/malaysia/employment/forms/salary-slip-template-malaysia}},
note = {Free legal document template. Based on Employment Act 1955 (Act 265)}
}Frequently Asked Questions
Section 61 of the Employment Act 1955 (Act 265) requires every employer to keep and maintain proper wage records for each employee and to make those records available for inspection by the Director General of Labour. While the Act does not use the specific term 'salary slip', the practical obligation to maintain wage records means that issuing a written salary statement to each employee upon each payment of wages is standard compliance practice. The Employment (Amendment) Act 2022 did not alter this requirement. Employers who fail to maintain proper wage records commit an offence under Section 61(4) of the Employment Act 1955 and may be liable to a fine. In addition, employees who do not receive salary slips cannot verify whether their EPF contributions have been correctly made by the employer — an important enforcement mechanism under Section 43 of the EPF Act 1991.
Monthly Tax Deduction (PCB — Potongan Cukai Bulanan) is calculated under Section 107C of the Income Tax Act 1967 using the Jadual PCB (PCB Schedule) issued annually by the Inland Revenue Board of Malaysia (LHDN). The employer calculates PCB based on the employee's monthly gross taxable income (including basic salary, allowances, and commissions, minus EPF contributions and approved deductions), the employee's marital status and number of children (if declared to the employer via the TP1 form), and the applicable progressive income tax rates. Employers may use the LHDN's online PCB Calculator (Kalkulator PCB) at the LHDN website (hasil.gov.my) to compute the monthly deduction. PCB must be remitted to LHDN by the 15th of the following month via the e-PCB online system. Employers who over-deduct or under-deduct PCB are liable to penalties under the Income Tax Act 1967.
On a Malaysian salary slip, gross salary is the total employment remuneration before any deductions — it includes basic salary, fixed allowances (transport, meal, housing), variable allowances, overtime pay, and any other earnings. Net salary (also called take-home pay) is the amount the employee actually receives in their bank account after all mandatory and authorised deductions have been made. The main deductions on a Malaysian payslip are: employee EPF contribution (11% of wages under the EPF Act 1991), employee SOCSO contribution under the Employees' Social Security Act 1969, employee EIS contribution under the Employment Insurance System Act 2017 (0.2% of wages), and PCB/MTD income tax deduction under the Income Tax Act 1967. Other authorised deductions under Section 24 of the Employment Act 1955 — such as salary advances, cooperative loan repayments, or overpayment recovery — may further reduce net pay. The difference between gross and net salary typically represents 15–25% of gross pay for a Malaysian employee.
Electronic salary slips are widely used and accepted in Malaysia. The Employment Act 1955 does not prescribe that salary slips must be in paper format, and the Electronic Commerce Act 2006 (ECA 2006) recognises electronic records as legally valid equivalents to paper documents for most commercial and employment purposes. Many Malaysian employers issue salary slips via email, HR self-service portals (e.g., Oracle HCM, SAP SuccessFactors, or local systems such as IFCA MSC), or payroll management platforms. For purposes of bank loan applications and visa submissions, electronic salary slips printed from a company's HR portal are generally accepted, provided they are on official company letterhead or in the company's standard format showing the company name, employer stamp, and all required payroll details. LHDN accepts electronic records for PCB audit purposes under the Income Tax Act 1967.
A Salary Slip Template (Malaysia) does not legally require a lawyer in Malaysia, and individuals and businesses may draft and execute the document independently. The Employment Act 1955 (Act 265) does not mandate legal representation for the creation or signing of this type of document. However, seeking independent legal advice from a qualified Malaysia lawyer is recommended for transactions involving substantial financial value, complex regulatory requirements, or cross-border elements where multiple legal jurisdictions may apply. A lawyer can verify that the document complies with all applicable statutory requirements, identify potential risks specific to the transaction, and confirm that the terms adequately protect the interests of all parties involved. The Federal Court of Malaysia has jurisdiction over disputes arising from this type of document, and Companies Commission of Malaysia (SSM) may impose additional compliance obligations depending on the nature of the underlying transaction. Professional legal review is particularly advisable where the document will be submitted to government agencies or used as evidence in legal proceedings.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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