Malaysia legislation

Section 3

of EMPLOYEES’ SOCIAL SECURITY (AMENDMENT) ACT 2026

Section 3

Section 6 of the principal Act is amended—

(a)

by substituting for subsection (2) the following subsection:

“(2)  The contributions under subsection (1) shall consist of the following categories:

(a)

the contributions of the first category being the contributions payable by or on behalf of the employees insured against the contingencies of invalidity, employment injury and non-employment injury; and

(b)

the contributions of the second category being the contributions payable by or on behalf of employees insured against the contingencies of employment injury and non-employment injury.”;

(b)

by substituting for subsection (4) the following subsection:

“(4)  The contributions of the first category shall be paid by the employer and the employee based on the following phases:

(a)

First Phase as specified in Part I of the Third Schedule;

(b)

Second Phase as specified in Part II of the Third Schedule; and

(c)

Third Phase as specified in Part III of the Third Schedule.”;

Employees’ Social Security (Amendment)

(c)

by substituting for subsection (5) the following subsection:

“(5)  The contributions of the second category shall be paid by the employer and the employee based on the following phases:

(a)

First Phase as specified in Part IV of the Third Schedule;

(b)

Second Phase as specified in Part V of the Third Schedule; and

(c)

Third Phase as specified in Part VI of the Third Schedule.”; and

(d)

by inserting after subsection (10) the following subsection:

“(11)  For the purposes of this section—

(a)

“First Phase” means effective period of the application of paragraphs 4(a) and 5(a);

(b)

“Second Phase” means effective period of the application of paragraphs 4(b)

and 5(b) which shall commence after the expiry of application of paragraphs 4(a)

and 5(a);

(c)

“Third Phase” means effective period of the application of paragraphs 4(c)

and 5(c) which shall commence after the expiry of application of paragraphs 4(b)

and 5(b).”.

Amendment of section 9

Section 3 — EMPLOYEES’ SOCIAL SECURITY (AMENDMENT) ACT 2026