What Is the EIS (SIP) Contribution Table?
The EIS contribution table is the official PERKESO schedule that shows the exact monthly contribution amounts for employees and employers based on the employee's wage. EIS stands for Employment Insurance System; in Malay it is called Sistem Insurans Pekerjaan (SIP). The scheme was established under the Employment Insurance System Act 2017 and began collecting contributions on 1 January 2018.
Unlike EPF — which is a personal savings account — EIS is an insurance pool. Contributions fund a collective scheme that pays out Job Search Allowance, Training Allowance, and other benefits to employees who lose their jobs involuntarily. The contribution amount is the same for both the employee and the employer: 0.2% of insured wages each, subject to a wage ceiling of RM4,000 per month.
The table uses wage bands rather than exact percentages to avoid rounding issues in payroll calculations. If your salary is RM3,500, for example, you look up the RM3,500–RM3,999.99 band, not multiply RM3,500 × 0.2%.
EIS Contribution Rate 2026
The EIS contribution rate has remained unchanged since the scheme's introduction in 2018:
- Employee contribution: 0.2% of insured wages
- Employer contribution: 0.2% of insured wages
- Insured wage ceiling: RM4,000 per month
- Maximum employee contribution: RM8.00 per month
- Maximum employer contribution: RM8.00 per month
- Maximum total monthly contribution: RM16.00
At first glance, EIS looks like a very small deduction — RM8.00 per month for most salaried employees. But the scheme provides meaningful protection: if you are retrenched after contributing for at least 12 months in the past 24 months, you can receive Job Search Allowance for up to 6 months while you look for a new job.
Full EIS Contribution Table 2026
| Salary Range (RM) | Employee (RM) | Employer (RM) | Total (RM) |
|---|---|---|---|
| RM 30 – RM 49.99 | 0.10 | 0.10 | 0.20 |
| RM 50 – RM 99.99 | 0.20 | 0.20 | 0.40 |
| RM 100 – RM 199.99 | 0.40 | 0.40 | 0.80 |
| RM 200 – RM 299.99 | 0.60 | 0.60 | 1.20 |
| RM 300 – RM 399.99 | 0.70 | 0.70 | 1.40 |
| RM 400 – RM 499.99 | 0.90 | 0.90 | 1.80 |
| RM 500 – RM 699.99 | 1.20 | 1.20 | 2.40 |
| RM 700 – RM 899.99 | 1.60 | 1.60 | 3.20 |
| RM 900 – RM 1,099.99 | 2.00 | 2.00 | 4.00 |
| RM 1,100 – RM 1,299.99 | 2.40 | 2.40 | 4.80 |
| RM 1,300 – RM 1,499.99 | 2.80 | 2.80 | 5.60 |
| RM 1,500 – RM 1,999.99 | 3.50 | 3.50 | 7.00 |
| RM 2,000 – RM 2,499.99 | 4.50 | 4.50 | 9.00 |
| RM 2,500 – RM 2,999.99 | 5.50 | 5.50 | 11.00 |
| RM 3,000 – RM 3,499.99 | 6.50 | 6.50 | 13.00 |
| RM 3,500 – RM 3,999.99 | 7.50 | 7.50 | 15.00 |
| RM 4,000 and above | 8.00 | 8.00 | 16.00 |
Source: PERKESO EIS contribution schedule. Verify latest rates at perkeso.gov.my.
How the RM4,000 Wage Ceiling Works
The insured wage ceiling of RM4,000 means that contributions are calculated on a maximum of RM4,000, regardless of how much higher your actual salary might be. A software engineer earning RM8,000/month pays the same EIS contribution as someone earning RM4,000 — both have a maximum employee deduction of RM8.00.
This ceiling also means that EIS Job Search Allowance — which is calculated as a percentage of your insured wages — is also capped at the RM4,000 level. The first month of Job Search Allowance is 80% of insured wages (maximum RM3,200), reducing in steps over subsequent months. High-income earners should be aware that EIS replaces only a fraction of their actual salary.
EIS Benefits Explained
Understanding what EIS provides helps you appreciate why the contribution matters even when the monthly amount is small.
Job Search Allowance (JSA) is the main benefit. If you are retrenched — meaning your employer terminates your employment, your contract expires without renewal, or you accept a Voluntary Separation Scheme (VSS) — you can claim JSA for up to 6 months. The amount is calculated as a percentage of your last insured wages: 80% in month 1, 50% in month 2, 40% in months 3–6. You must have contributed for at least 12 months within the past 24 months.
Training Allowance pays for approved upskilling or reskilling programmes while you are between jobs. PERKESO reimburses training fees and pays a daily training allowance during the programme period.
Early Re-employment Allowance rewards you if you find a new job before your JSA period runs out. PERKESO pays a lump sum for the remaining months you would have received JSA — incentivising faster re-employment.
Reduced Income Allowance applies if your employer reduces your working hours or pay (not full retrenchment). PERKESO tops up a portion of the income reduction.
EIS vs SOCSO vs EPF: Quick Comparison
All three schemes are deducted from your salary and appear on your payslip, but they serve very different purposes:
- EPF: Retirement savings. Builds in your personal account. Withdrawable at age 55/60 or for housing/medical. Employee 11%, employer 12–13%.
- SOCSO: Workplace accident and invalidity insurance. Pays if you are injured at work or become permanently disabled. Employee 0.5%, employer 1.75% (First Category).
- EIS: Job loss insurance. Pays if you are retrenched. Employee 0.2%, employer 0.2%. Wage ceiling RM4,000.
Use our EIS Calculator Malaysia to see your exact EIS deduction, or try the Salary Calculator for a complete payslip breakdown including EPF, SOCSO, EIS, and PCB tax. To compare SOCSO rates, see the SOCSO Contribution Table 2026.
Employer Obligations Under EIS
Every employer with one or more eligible employees must register with PERKESO for EIS and make monthly contributions by the 15th of the following month. Contributions are submitted via the e-CARUMAN portal along with SOCSO contributions using the same Form 8A. Failure to register or contribute on time results in late payment penalties of 6% per annum on the outstanding sum, and persistent non-compliance can result in prosecution.
Employers must also ensure that they correctly categorise employees who are exempt (such as those above 57 who have never contributed) versus those who must contribute, and report any employment terminations to PERKESO within the required timeframe so that retrenched employees can make their claims without unnecessary delays.