What Must Be Inside a Malaysian Payslip? A Simple Employer Guide

A payslip should help the employee understand how the final salary was calculated. If the payslip creates more questions than answers, it is not doing its job.

Show the basic salary clearly

Start with the agreed salary and then show additions and deductions separately.

Typical items

• Basic salary
• Allowances
• Overtime where applicable
• Unpaid leave where applicable
• Employee deductions

Statutory deductions should be visible

Where applicable, show items such as EPF, SOCSO, EIS and tax deductions clearly instead of hiding everything inside one number.

Make it easy to check

• Contribution description
• Amount deducted
• Pay period
• Net salary

Keep proper records

Payslip requirements can depend on current employment regulations and the employee's situation.

Good practice

• Use the correct employee name
• Show the salary period
• Keep copies securely
• Protect salary information from unnecessary access

My view

Use a payroll system or a proper template instead of editing random spreadsheets every month. For the exact legal requirements, check the latest JTKSM guidance or ask your payroll professional.

Checked 4 Oct 2026 against official sources: jtksm.mohr.gov.my. Rules and rates can change, so always confirm the latest before acting.