

This factsheet aims to provide a basic overview of payroll essentials for Malaysian SMEs.
It covers:
- Wages and working hours
- Holidays and leave
- Income tax
- Social security, levies and insurance
Disclaimer: While due care has been taken in preparing this article, no responsibility is accepted by the author for the accuracy or suitability of the information contained. All liability is expressly disclaimed for any loss or damage which may arise from any person relying on, using or acting on any information contained therein. Please seek expert advice for your personal situation or find more information at malaysia.gov.my