Year-End Bonus in Malaysia 2026: How Much Goes to Tax, EPF and SOCSO, With Worked Examples
A year-end bonus in Malaysia is taxed in the year you receive it, not the year it rewards, so a bonus paid in December 2026 falls under the 2026 tax rules and one paid in January 2027 under Budget 2027's new rates and RM12,000 personal relief. EPF takes 11% of it, SOCSO and EIS take nothing, and the monthly tax deduction in the bonus month is only an estimate. Here is how each deduction works, with two worked examples.
