Payroll and labour rule updates
When a rule from KWSP (EPF), PERKESO (SOCSO) or LHDN changes, we write it here: what changed, from which date, and how Boss already calculates it. Every entry links the official source. This page only lists what Boss does today.
We are watching Budget 2027
Budget 2027 mentions changes to income tax rates and the personal relief. We are watching the version Parliament passes and the LHDN 2027 PCB calculation specification. When they are official we will write it here, and Boss will follow the official tables.
2026-06
LINDUNG 24 Jam: employee pays 0.75%
PERKESO's LINDUNG 24 Jam started in June 2026. The employee pays 0.75% until May 2028, then 1% and 1.25%.
Boss already includes it in the employee deductions when it calculates pay.
Official sources: PERKESO press release
2024-07
Foreign worker SOCSO
Foreign employees pay SOCSO for employment injury and invalidity from July 2024, on the same table as local employees: employer 1.75%, employee 0.5%, wage ceiling RM6,000.
Boss calculates it this way for foreign employees. Foreign employees do not pay EIS.
Official sources: PERKESO
2025-10
Foreign worker EPF: 2% plus 2%
For foreign employees, EPF is 2% from the employee and 2% from the employer since October 2025.
Boss calculates 2% plus 2% for foreign employees.
Official sources: KWSP Third Schedule
See how Boss does payroll