EPF, SOCSO and EIS Employer Obligations
A one-day programme on the statutory contributions every Malaysian employer owes, aimed at the people who actually process them. EPF, SOCSO and EIS look like settled payroll admin until an audit asks why a particular allowance was left out of contributory wages, why a foreign worker was registered under the wrong category, or why a workplace accident was never reported. The rules are not complicated, but they are specific, and the penalties attach to the employer rather than to the person who made the entry.
The session works through each of the three schemes in turn: who must be registered, what counts as wages for each, the current contribution rates and how they differ by age, residency and salary band, and the filing and payment deadlines. The afternoon covers the parts that only come up when something goes wrong, which is where most employers discover their exposure: SOCSO claims for accident and invalidity, EIS claims when someone is retrenched, correcting historical underpayment, and what an inspection asks to see.
HRD Corp SBL-Khas Claimable
Programme Agenda
9:00 AM - 9:15 AM
Welcome and Programme Overview
Introduction to the session, objectives, and housekeeping.
9:15 AM - 10:15 AM
The Three Schemes and Who They Cover
EPF under the Employees Provident Fund Act 1991, SOCSO under the Employees' Social Security Act 1969, and EIS under the Employment Insurance System Act 2017. Who must be registered under each, and the differences that catch employers out: directors, part-timers, interns, contract staff, domestic servants and foreign workers. Registration duties and the deadlines that run from the first day of employment.
10:15 AM - 10:30 AM
Break
10:30 AM - 11:10 AM
What Counts as Wages
The wage definition for each scheme, and why it is not the same across all three. Which allowances, commissions, bonuses and benefits are contributory and which are excluded. The recurring errors: treating an allowance as non-contributory because it is labelled one, and excluding overtime or commission that should have been included. Working through a real payslip and deciding each line.
11:10 AM - 11:50 AM
EPF Contribution Rates and Mechanics
Employer and employee rates, and how they change with age band, salary threshold and residency status. Voluntary contributions above the statutory rate. The third schedule and reading the contribution table correctly rather than applying a flat percentage. Payment deadlines, the i-Akaun employer portal, and the form and record obligations.
11:50 AM - 12:30 PM
SOCSO and the Two Schemes
The Employment Injury Scheme and the Invalidity Scheme, who each covers, and the contribution categories that follow. Rates and the salary ceiling. Registration through the ASSIST portal. The reporting duty when an accident happens, including commuting accidents, and the timeline for submitting it.
12:30 PM - 1:30 PM
Lunch
1:30 PM - 2:20 PM
EIS and Loss of Employment
Contribution rates and coverage. What counts as loss of employment for a claim, and the exclusions including resignation, expiry of a fixed term contract and dismissal for misconduct. The employer's role when a claim is filed, and the documentation the claimant needs from you. How EIS interacts with a retrenchment exercise and with termination benefits.
2:20 PM - 3:15 PM
Claims, Benefits and the Employer's Part
Walking a SOCSO employment injury claim through from the accident to the benefit, and the employer submissions at each step. Medical board and appeal. Invalidity claims. Return to work programmes. What an employer must do, what it must not do, and where a delayed or incomplete submission costs the employee their benefit and the employer its credibility.
3:15 PM - 3:30 PM
Break
3:30 PM - 4:10 PM
Errors, Arrears, Inspections and Penalties
Correcting under-contribution and over-contribution, and the interest and dividend consequences of each. Voluntary disclosure versus waiting for an inspection. What EPF and SOCSO inspections ask to see, and the records that must be produced. Late payment penalties, prosecution, and personal liability for directors. Building a monthly statutory calendar with owners and checkpoints.
4:10 PM - 4:45 PM
Payroll Clinic
Participants bring their own payroll scenarios, edge cases and unresolved questions, and the group works through the treatment together. Common ones include allowances of uncertain status, staff who cross a rate boundary mid-year, and workers with more than one employer.
4:45 PM - 5:00 PM
Wrap-Up and Q&A
Key takeaways, next steps, and close.
Key Outcomes
- Determine who must be registered under EPF, SOCSO and EIS, including the categories that catch employers out
- Apply the correct wage definition for each scheme and classify allowances, commission and bonuses
- Calculate contributions across age band, salary threshold and residency, and file on time
- Report a workplace or commuting accident to SOCSO within the required timeline
- Support an employment injury, invalidity or loss of employment claim properly
- Correct historical under-contribution and prepare for an inspection
Training Mode Physical / Online / Hybrid / e-learning
HRD Corp SBL-Khas Claimable
Level Basic. Suitable for HR and payroll executives, finance and accounts staff, office managers and business owners. No prior training required.
Duration 1 Day (8 Hours) | 9:00 AM to 5:00 PM
Venue In-house at the client's premises, or delivered via the client's preferred platform (Microsoft Teams, Zoom, or equivalent)
Assessment A worked contribution calculation across all three schemes plus a monthly statutory compliance calendar
Certificate Certificate of Completion issued to all participants upon full attendance