Malaysia legislation
Section 6
Section 6
(2)
The contributions shall fall into the following two categories, namely:
(a)
the contributions of the first category, being the contributions payable by or on behalf of the employees insured against the contingencies of invalidity and employment injury; and
(b)
the contributions of the second category, being the contributions payable by or on behalf of employees insured only against the contingency of employment injury.
*NOTE—Previously “five thousand ringgit”—see the Employees’ Social Security (Amendment) Act 2024 [Act A1724].
Employees’ Social Security 19
(3)
The contributions of the various categories shall be paid at the rates specified in the Third Schedule.
(4)
The contributions of the first category shall be shared by the employer and the employee in the ratio specified in Part I of the Third
Schedule.
(5)
The contributions of the second category shall be paid wholly by the employer.
(6)
The Minister, in consultation with the Minister of Finance may, by notification in the Gazette, amend, add to, vary or revise the rates of contributions specified in the Third Schedule.
(7)
A month shall be the unit in respect of which all contributions shall be payable under this Act.
(8)
The contributions payable in respect of each month shall ordinarily fall due on the last day of the month, and where an employee is employed by an employer for part of a month the contribution in respect of such month shall fall due on the last day of employment by such employer in that month.
(9)
Where two or more contributions are paid in respect of the same insured person for the same month, they shall be counted as a single monthly contribution.
(10)
In computing the average of assumed wage for the purpose of calculating the rate of pension or benefit payable under this Act, two or more monthly contributions paid in respect of the same insured person for the same month shall be treated as a single monthly contribution corresponding to the aggregate of the different assumed monthly wages to which the different contributions correspond:
Provided that where the aggregate of the different assumed monthly wages to which the different contributions correspond exceed the maximum assumed monthly wage, the assumed monthly wage shall be such maximum monthly wage.
20
Principal employer to pay contributions in the first instance