In the Malaysian social security landscape, is one of the most critical yet often misunderstood documents for employers. Officially known as the Borang Caruman Bulanan (Monthly Contribution Statement), this form is the mandatory return that every employer registered with the Social Security Organisation (PERKESO) must submit every month.
(Must be a PERKESO-approved bank like Maybank, CIMB, RHB, BSN, or Public Bank). 4. Submission Process borang 34 perkeso
PERKESO is actively working toward with the national HRIS (Human Resource Information System). By late 2026 or 2027, employers may no longer need to “submit” Borang 34 manually – contributions will be auto-calculated and deducted at the same time as EPF via a unified portal (similar to the Centralised Payment Node concept). In the Malaysian social security landscape, is one
Foreign workers (excluding foreign domestic servants) are covered only under the – not the Invalidity Scheme. Therefore, the contribution is lower: Employer’s share = 1.25%, Employee’s share = 0%. This must be shown separately on Borang 34. In the Malaysian social security landscape
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