Second Schedule SECOND SCHEDULESupplementary
[Section 18]
RATES OF CONTRIBUTION
1. For the purposes of this Schedule—
(a) “monthly wages” means the wages payable to an employee in respect of any wage period ending in the month; and
(b) “wage period” means the period in respect of which the wages earned by an employee are payable.
2. Contributions shall be calculated based on the monthly wages and shall be at the following rates:
Monthly Wages Employer’s Employee’s Total Contribution Contribution
1. Wages up to RM30 … … … 5 sen 5 sen 10 sen
2. When wages exceed RM30 10 sen 10 sen 20 sen but not exceed RM50
3. When wages exceed RM50 15 sen 15 sen 30 sen but not exceed RM70
4. When wages exceed RM70 20 sen 20 sen 40 sen but not exceed RM100
5. When wages exceed RM100 25 sen 25 sen 50 sen but not exceed RM140
6. When wages exceed RM140 35 sen 35 sen 70 sen but not exceed RM200
Monthly Wages Employer’s Employee’s Total Contribution Contribution
7. When wages exceed RM200 50 sen 50 sen RM1.00 but not exceed RM300
8. When wages exceed RM300 70 sen 70 sen RM1.40 but not exceed RM400
9. When wages exceed RM400 90 sen 90 sen RM1.80 but not exceed RM500
10. When wages exceed RM500 RM1.10 RM1.10 RM2.20 but not exceed RM600
11. When wages exceed RM600 RM1.30 RM1.30 RM2.60 but not exceed RM700
12. When wages exceed RM700 RM1.50 RM1.50 RM3.00 but not exceed RM800
13. When wages exceed RM800 RM1.70 RM1.70 RM3.40 but not exceed RM900
14. When wages exceed RM900 RM1.90 RM1.90 RM3.80 but not exceed RM1,000
15. When wages exceed RM2.10 RM2.10 RM4.20 RM1,000 but not exceed RM1,100
16. When wages exceed RM2.30 RM2.30 RM4.60 RM1,100 but not exceed RM1,200
17. When wages exceed RM2.50 RM2.50 RM5.00 RM1,200 but not exceed RM1,300 18. When wages exceed RM2.70 RM2.70 RM5.40 RM1,300 but not exceed RM1,400
Monthly Wages Employer’s Employee’s Total Contribution Contribution
19. When wages exceed RM2.90 RM2.90 RM5.80 RM1,400 but not exceed RM1,500
20. When wages exceed RM3.10 RM3.10 RM6.20 RM1,500 but not exceed RM1,600
21. When wages exceed RM3.30 RM3.30 RM6.60 RM1,600 but not exceed RM1,700
22. When wages exceed RM3.50 RM3.50 RM7.00 RM1,700 but not exceed RM1,800
23. When wages exceed RM3.70 RM3.70 RM7.40 RM1,800 but not exceed RM1,900
24. When wages exceed RM3.90 RM3.90 RM7.80 RM1,900 but not exceed RM2,000
25. When wages exceed RM4.10 RM4.10 RM8.20 RM2,000 but not exceed RM2,100
26. When wages exceed RM4.30 RM4.30 RM8.60 RM2,100 but not exceed RM2,200
27. When wages exceed RM4.50 RM4.50 RM9.00 RM2,200 but not exceed RM2,300
28. When wages exceed RM4.70 RM4.70 RM9.40 RM2,300 but not exceed RM2,400
Monthly Wages Employer’s Employee’s Total Contribution Contribution
29. When wages exceed RM4.90 RM4.90 RM9.80 RM2,400 but not exceed RM2,500
30. When wages exceed RM5.10 RM5.10 RM10.20 RM2,500 but not exceed RM2,600
31. When wages exceed RM5.30 RM5.30 RM10.60 RM2,600 but not exceed RM2,700
32. When wages exceed RM5.50 RM5.50 RM11.00 RM2,700 but not exceed RM2,800
33. When wages exceed RM5.70 RM5.70 RM11.40 RM2,800 but not exceed RM2,900
34. When wages exceed RM5.90 RM5.90 RM11.80 RM2,900 but not exceed RM3,000
35. When wages exceed RM6.10 RM6.10 RM12.20 RM3,000 but not exceed RM3,100
36. When wages exceed RM6.30 RM6.30 RM12.60 RM3,100 but not exceed RM3,200
37. When wages exceed RM6.50 RM6.50 RM13.00 RM3,200 but not exceed RM3,300
38. When wages exceed RM6.70 RM6.70 RM13.40 RM3,300 but not exceed RM3,400
Monthly Wages Employer’s Employee’s Total Contribution Contribution
39. When wages exceed RM6.90 RM6.90 RM13.80 RM3,400 but not exceed RM3,500
40. When wages exceed RM7.10 RM7.10 RM14.20 RM3,500 but not exceed RM3,600
41. When wages exceed RM7.30 RM7.30 RM14.60 RM3,600 but not exceed RM3,700
42. When wages exceed RM7.50 RM7.50 RM15.00 RM3,700 but not exceed RM3,800
43. When wages exceed RM7.70 RM7.70 RM15.40 RM3,800 but not exceed RM3,900
44. When wages exceed RM7.90 RM7.90 RM15.80 RM3,900 but not exceed RM4,000
45. When wages exceed RM7.90 RM7.90 RM15.80 RM4,000
Malay text (authoritative)
JADUAL KEDUA
[Seksyen 18]
KADAR CARUMAN
1. Bagi maksud Jadual ini—
(a) “gaji bulanan” ertinya gaji yang kena dibayar kepada seseorang pekerja berkenaan dengan apa-apa tempoh gaji yang berakhir dalam bulan itu; dan
(b) “tempoh gaji” ertinya tempoh yang berkenaan dengannya gaji yang diperoleh oleh seseorang pekerja kena dibayar.
2. Caruman hendaklah dikira berdasarkan gaji bulanan dan hendaklah pada kadar yang berikut:
Gaji Bulanan Caruman Caruman Jumlah Majikan Pekerja
1. Gaji hingga RM30 … … … 5 sen 5 sen 10 sen
2. Apabila gaji melebihi RM30 10 sen 10 sen 20 sen tetapi tidak melebihi RM50
3. Apabila gaji melebihi RM50 15 sen 15 sen 30 sen tetapi tidak melebihi RM70
4. Apabila gaji melebihi RM70 20 sen 20 sen 40 sen tetapi tidak melebihi RM100
Gaji Bulanan Caruman Caruman Jumlah Majikan Pekerja
5. Apabila gaji melebihi RM100 25 sen 25 sen 50 sen tetapi tidak melebihi RM140
6. Apabila gaji melebihi RM140 35 sen 35 sen 70 sen tetapi tidak melebihi RM200
7. Apabila gaji melebihi RM200 50 sen 50 sen RM1.00 tetapi tidak melebihi RM300
8. Apabila gaji melebihi RM300 70 sen 70 sen RM1.40 tetapi tidak melebihi RM400
9. Apabila gaji melebihi RM400 90 sen 90 sen RM1.80 tetapi tidak melebihi RM500
10. Apabila gaji melebihi RM500 RM1.10 RM1.10 RM2.20 tetapi tidak melebihi RM600
11. Apabila gaji melebihi RM600 RM1.30 RM1.30 RM2.60 tetapi tidak melebihi RM700
12. Apabila gaji melebihi RM700 RM1.50 RM1.50 RM3.00 tetapi tidak melebihi RM800
13. Apabila gaji melebihi RM800 RM1.70 RM1.70 RM3.40 tetapi tidak melebihi RM900
14. Apabila gaji melebihi RM900 RM1.90 RM1.90 RM3.80 tetapi tidak melebihi RM1,000
15. Apabila gaji melebihi RM2.10 RM2.10 RM4.20 RM1,000 tetapi tidak melebihi RM1,100
16. Apabila gaji melebihi RM2.30 RM2.30 RM4.60 RM1,100 tetapi tidak melebihi RM1,200
17. Apabila gaji melebihi RM2.50 RM2.50 RM5.00 RM1,200 tetapi tidak melebihi RM1,300
Gaji Bulanan Caruman Caruman Jumlah Majikan Pekerja
18. Apabila gaji melebihi RM2.70 RM2.70 RM5.40 RM1,300 tetapi tidak melebihi RM1,400
19. Apabila gaji melebihi RM2.90 RM2.90 RM5.80 RM1,400 tetapi tidak melebihi RM1,500
20. Apabila gaji melebihi RM3.10 RM3.10 RM6.20 RM1,500 tetapi tidak melebihi RM1,600
21. Apabila gaji melebihi RM3.30 RM3.30 RM6.60 RM1,600 tetapi tidak melebihi RM1,700
22. Apabila gaji melebihi RM3.50 RM3.50 RM7.00 RM1,700 tetapi tidak melebihi RM1,800
23. Apabila gaji melebihi RM3.70 RM3.70 RM7.40 RM1,800 tetapi tidak melebihi RM1,900
24. Apabila gaji melebihi RM3.90 RM3.90 RM7.80 RM1,900 tetapi tidak melebihi RM2,000
25. Apabila gaji melebihi RM4.10 RM4.10 RM8.20 RM2,000 tetapi tidak melebihi RM2,100
26. Apabila gaji melebihi RM4.30 RM4.30 RM8.60 RM2,100 tetapi tidak melebihi RM2,200
27. Apabila gaji melebihi RM4.50 RM4.50 RM9.00 RM2,200 tetapi tidak melebihi RM2,300
Gaji Bulanan Caruman Caruman Jumlah Majikan Pekerja
28. Apabila gaji melebihi RM4.70 RM4.70 RM9.40 RM2,300 tetapi tidak melebihi RM2,400
29. Apabila gaji melebihi RM4.90 RM4.90 RM9.80 RM2,400 tetapi tidak melebihi RM2,500
30. Apabila gaji melebihi RM5.10 RM5.10 RM10.20 RM2,500 tetapi tidak melebihi RM2,600
31. Apabila gaji melebihi RM5.30 RM5.30 RM10.60 RM2,600 tetapi tidak melebihi RM2,700
32. Apabila gaji melebihi RM5.50 RM5.50 RM11.00 RM2,700 tetapi tidak melebihi RM2,800
33. Apabila gaji melebihi RM5.70 RM5.70 RM11.40 RM2,800 tetapi tidak melebihi RM2,900
34. Apabila gaji melebihi RM5.90 RM5.90 RM11.80 RM2,900 tetapi tidak melebihi RM3,000
35. Apabila gaji melebihi RM6.10 RM6.10 RM12.20 RM3,000 tetapi tidak melebihi RM3,100
36. Apabila gaji melebihi RM6.30 RM6.30 RM12.60 RM3,100 tetapi tidak melebihi RM3,200
37. Apabila gaji melebihi RM6.50 RM6.50 RM13.00 RM3,200 tetapi tidak melebihi RM3,300
Gaji Bulanan Caruman Caruman Jumlah Majikan Pekerja
38. Apabila gaji melebihi RM6.70 RM6.70 RM13.40 RM3,300 tetapi tidak melebihi RM3,400
39. Apabila gaji melebihi RM6.90 RM6.90 RM13.80 RM3,400 tetapi tidak melebihi RM3,500
40. Apabila gaji melebihi RM7.10 RM7.10 RM14.20 RM3,500 tetapi tidak melebihi RM3,600
41. Apabila gaji melebihi RM7.30 RM7.30 RM14.60 RM3,600 tetapi tidak melebihi RM3,700
42. Apabila gaji melebihi RM7.50 RM7.50 RM15.00 RM3,700 tetapi tidak melebihi RM3,800
43. Apabila gaji melebihi RM7.70 RM7.70 RM15.40 RM3,800 tetapi tidak melebihi RM3,900
44. Apabila gaji melebihi RM7.90 RM7.90 RM15.80 RM3,900 tetapi tidak melebihi RM4,000
45. Apabila gaji melebihi RM7.90 RM7.90 RM15.80 RM4,000
_______________________
Text as at 1 November 2021 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
