Contributions are fully borne by employees. Employee contribution rates will be implemented in phases:
Phase 1 (2026 – 2027 (First 2 years) | 0.75% |
2028 – 2030 | 1.0% |
2031 onwards | 1.25% |
ATNA amounts are added on top of existing EE contributions for both Category 1 (EIS + Invalidity) and Category 2 (EIS only).
Category 2 employees who previously had zero EE contribution now contribute the ATNA amount.
Example 1: Malaysian employee, age 35, wage RM3,000/month
Category 1 (Employment Injury + Invalidity)
Component | Before June 2026 | From June 2026 |
ER (Invalidity) | 14.75 | 14.75 |
ER (Employment Injury) | 36.90 | 36.90 |
Total ER | 51.65 | 51.65 (unchanged) |
EE (Invalidity) | 14.75 | 14.75 |
EE (Non-Employment Injury / ATNA) | — | 22.15 |
Total EE | 14.75 | 36.90 |
Grand Total | 66.40 | 88.55 |
Employee take-home impact: RM22.15 less per month
Example 2: Malaysian employee, age 35, wage RM5,000/month
Category 1 (Employment Injury + Invalidity)
Component | Before June 2026 | From June 2026 |
Total ER | 86.65 | 86.65 (unchanged) |
EE (Invalidity) | 24.75 | 24.75 |
EE (ATNA) | — | 37.15 |
Total EE | 24.75 | 61.90 |
Grand Total | 111.40 | 148.55 |
Employee take-home impact: RM37.15 less per month
Example 3: Malaysian employee, age 63, wage RM3,000/month
Category 2 (Employment Injury only) — currently pays ZERO employee contribution
Component | Before June 2026 | From June 2026 |
Total ER | 36.90 | 36.90 (unchanged) |
EE (ATNA) | — | 22.15 |
Total EE | 0 | 22.15 |
Grand Total | 36.90 | 59.05 |
Employee take-home impact: RM22.15 less per month (was zero before)
Example 4: Malaysian employee, age 35, wage RM6,500/month (above ceiling)
Category 1 — ceiling applies at RM6,000
Component | Before June 2026 | From June 2026 |
Total ER | 104.15 | 104.15 (unchanged) |
EE (Invalidity) | 29.75 | 29.75 |
EE (ATNA) | — | 44.65 |
Total EE | 29.75 | 74.40 |
Grand Total | 133.90 | 178.55 |
Employee take-home impact: RM44.65 less per month (maximum ATNA)
Quick Reference: ATNA EE amounts at common wage levels
Monthly Wage | ATNA EE (new) | Old EE (Cat 1) | New EE Total (Cat 1) |
RM1,500 | 10.85 | 7.25 | 18.10 |
RM2,000 | 14.65 | 9.75 | 24.40 |
RM2,500 | 18.35 | 12.25 | 30.60 |
RM3,000 | 22.15 | 14.75 | 36.90 |
RM3,500 | 25.85 | 17.25 | 43.10 |
RM4,000 | 29.65 | 19.75 | 49.40 |
RM5,000 | 37.15 | 24.75 | 61.90 |
RM6,000+ | 44.65 | 29.75 | 74.40 |