Malaysia payroll compliance calendar: December 2026 to April 2027
Statutory due dates, year-end deadlines and public holidays that affect payroll over the next five months — in one place.
The five months from December to April are the busiest in the Malaysian payroll year: the December run, bonuses, Form EA, Form E, and two festive seasons that bring early salary requests and public holidays. Save this calendar and plan your payroll cut-offs around it.
Monthly statutory due dates
EPF, SOCSO, EIS, Lindung 24 Jam, PCB, CP38 and the HRDF levy for each month's wages are due by the 15th of the following month.
| Due date | For wages of | Pay by |
|---|---|---|
| Tue 15 December 2026 | November 2026 | EPF, SOCSO/EIS, PCB/CP38, HRDF |
| Fri 15 January 2027 | December 2026 | EPF, SOCSO/EIS, PCB/CP38, HRDF |
| Mon 15 February 2027 | January 2027 | EPF, SOCSO/EIS, PCB/CP38, HRDF |
| Mon 15 March 2027 | February 2027 | EPF, SOCSO/EIS, PCB/CP38, HRDF |
| Thu 15 April 2027 | March 2027 | EPF, SOCSO/EIS, PCB/CP38, HRDF |
Wages must be paid no later than the 7th day after the end of each wage period — for December 2026 wages, by Thursday 7 January 2027.
Year-end deadlines
| Date | Deadline |
|---|---|
| Sun 28 February 2027 | Form EA for 2026 to every employee (aim to issue by Fri 26 February) |
| Wed 31 March 2027 | Form E for 2026, with CP8D, to LHDN via e-Filing |
| To be confirmed | Any e-Filing grace period — LHDN publishes its 2027 filing programme around year-end |
More on each in Form EA and Form E deadlines 2027 and the year-end payroll checklist.
Public holidays that affect payroll
Work on a public holiday is paid at premium rates, and holidays can shift bank processing and payment dates. Dates below are provisional — Islamic holidays depend on moon sighting and states differ; check the official 2027 list from the Prime Minister's Department.
| Date | Holiday | Where |
|---|---|---|
| Fri 25 December 2026 | Christmas | National |
| Fri 1 January 2027 | New Year's Day | Most states (not Johor, Kedah, Kelantan, Perlis, Terengganu) |
| Fri 22 January 2027 | Thaipusam | Selected states |
| Mon 1 February 2027 | Federal Territory Day | Federal Territories |
| Sat 6 – Sun 7 February 2027 | Chinese New Year | National (replacement day expected on Mon 8 February in most states) |
| Wed 10 – Thu 11 March 2027 | Hari Raya Aidilfitri | National (subject to moon sighting) |
| Fri 26 March 2027 | Good Friday | Sabah, Sarawak |
Bonus and festive season
- Year-end and Chinese New Year bonuses are usually paid in December or January. Bonuses attract EPF, and PCB is calculated as additional remuneration.
- Hari Raya advances or early salary are often requested in early March 2027. If you pay March wages early, the statutory due date (15 April) doesn't change.
Coming up later in 2027
- June 2027: minimum wage rises to RM2,000 for non-exempt employers — see what it costs.
- 2027 PCB: watch for LHDN's 2027 specification reflecting Budget 2027's tax changes.
altomateHR tip
altomateHR's Download EPF, SOCSO & PCB (zip) gives you the month's statutory files in one click after approval, and the employee portal releases Form EA automatically once all 12 months are approved.
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