Maternity leave Malaysia 2026 entitles every eligible female employee to 98 consecutive days of paid maternity leave — a landmark change that came into effect on 1 September 2023 under the Employment (Amendment) Act 2022, nearly doubling the previous entitlement of 60 days. The same amendments introduced 7 days of paid paternity leave for married male employees — making Malaysia one of Southeast Asia's more progressive parental leave jurisdictions. Despite these changes having been in force for over two years, the maternity leave Malaysia 2026 rules are still widely misapplied by employers — particularly around pay calculation, the removal of the confinement cap, and the prohibition on terminating a pregnant employee. This complete guide covers every aspect of maternity leave Malaysia 2026: the full 98-day entitlement, paternity leave eligibility, how to calculate maternity allowance correctly using the ORP formula, employer obligations from the moment pregnancy is disclosed, the absolute prohibition on dismissing a pregnant employee, tax treatment of maternity pay, and how professional HR payroll outsourcing in Malaysia ensures every maternity event is handled legally and compliantly.

98 days Paid maternity leave Malaysia 2026 — effective 1 September 2023 (was 60 days)

7 days Paid paternity leave Malaysia 2026 for married male employees — new right

No cap Maximum confinements — the old 5-confinement limit was removed entirely

RM10K Fine for employer who dismisses a pregnant employee — per Section 41 Employment Act

What Changed in 2023 — Old vs New Maternity Leave Malaysia

The Employment (Amendment) Act 2022, which came into force on 1 September 2023, fundamentally overhauled maternity leave Malaysia 2026 — replacing provisions that had been largely unchanged for decades. Understanding what changed ensures employers are applying the current rules rather than the old ones:

❌ Before 1 September 2023

Maternity leave: 60 consecutive days
Maternity pay limited to first 5 confinements only — 6th+ confinement had no paid maternity leave entitlement
No statutory paternity leave — entirely at employer's discretion
No express flexible working arrangement provision in the EA
Pregnancy dismissal prohibition existed but more limited scope

✅ From 1 September 2023 (Current in 2026)

Maternity leave: 98 consecutive days UPDATED
No confinement cap — every pregnancy is entitled to full 98 days of paid maternity leave UPDATED
7 days paid paternity leave for all married male employees NEW
Explicit Flexible Working Arrangement (FWA) provisions added to the EA 2026
Strengthened pregnancy dismissal prohibition under Section 41

⚠️

Still Paying 60 Days? Your Company Is Non-Compliant: Employers who are still calculating or administering maternity leave Malaysia 2026 based on 60 days — even if their employment contracts or HR policies pre-date September 2023 — are in breach of the current Employment Act. Statutory minimums override contract terms that are less favourable than the law. If your employee handbook, employment contract, or payroll system still references 60 days maternity leave, update it immediately. The 98-day entitlement is non-negotiable for all employees under the Employment Act's jurisdiction.

Maternity Leave Entitlement Malaysia 2026 — 98 Days Full Rules

The current maternity leave Malaysia 2026 entitlement under Section 37 of the Employment Act 1955 (as amended) provides:

Maternity Leave Days

Consecutive calendar days including weekends and public holidays. Paid at the Ordinary Rate of Pay (ORP).

For female employees

Paternity Leave Days

Consecutive calendar days for the birth of each child. Must be a married employee.

For married male employees

∞

No Confinement Cap

Every pregnancy entitles the employee to full 98 days. The old 5-confinement limit is completely removed.

All confinements covered

Key Rules for Maternity Leave Malaysia 2026

Rule	Detail for Maternity Leave Malaysia 2026
Consecutive calendar days	The 98 days of maternity leave Malaysia 2026 run consecutively from the first day of leave — including Saturdays, Sundays, and public holidays. They cannot be broken up, taken non-consecutively, or split pre/post birth except as described below. The leave period spans calendar days, not working days.
When leave begins	The 98 days can begin up to 30 days before the expected confinement date (chosen by the employee) or on the actual confinement date. The employee notifies the employer of the intended leave start date — the employer cannot unilaterally determine when maternity leave begins without the employee's input.
Notification requirement	The employee should notify the employer of her pregnancy and intended maternity leave dates as early as reasonably practicable. There is no prescribed minimum notice period in the EA for maternity leave notification — unlike ordinary annual leave. However, reasonable advance notice (typically at least 1 month before the expected leave start) is recommended for HR planning purposes.
Miscarriage / stillbirth after 28 weeks	A stillbirth or pregnancy loss after 28 weeks of gestation is treated as a "confinement" under the EA 1955 — the mother is entitled to the full 98 days of paid maternity leave Malaysia 2026. The employee does not need to "use" annual leave for post-28-week pregnancy loss recovery.
Premature birth	A premature live birth — regardless of gestational age — constitutes a confinement. The mother is entitled to the full 98 days of maternity leave Malaysia 2026 even if the baby was born extremely premature. The leave period runs from the date of birth.
Employee works during maternity leave	An employee who performs work for pay during her statutory maternity leave Malaysia 2026 period forfeits her maternity allowance for any day on which she worked. This prevents an employer from calling an employee back to work and simultaneously counting those days as paid maternity leave.
Additional leave beyond 98 days	The 98-day statutory maternity leave Malaysia 2026 is the legal minimum. Employers are free — and encouraged — to offer more generous provisions. An employee who requires additional time beyond 98 days may apply for unpaid leave, annual leave, or any extended maternity leave under the company's own HR policy, subject to employer approval.
Source: Section 37, Employment Act 1955 as amended by the Employment (Amendment) Act 2022, effective 1 September 2023. The maternity leave Malaysia 2026 rules apply to all employees under the EA's jurisdiction.

Paternity Leave Malaysia 2026 — 7 Days Complete Guide

The introduction of paid paternity leave Malaysia 2026 as a statutory right under the Employment (Amendment) Act 2022 is one of the most significant changes to Malaysian labour law in decades. Previously, paternity leave was entirely at the employer's discretion. From 1 September 2023, every married male employee is entitled to 7 consecutive days of paid paternity leave for each child born to his wife.

Aspect	Paternity Leave Malaysia 2026 Rule
Duration	7 consecutive calendar days per confinement — including weekends and public holidays
Eligibility	Must be a married male employee. Unmarried fathers are not entitled to statutory paternity leave under the EA. Must have been continuously employed for at least 3 months at the date of the birth (same minimum service condition as maternity leave)
Number of confinements	Like maternity leave, there is no cap on the number of confinements for which paternity leave applies — the 7 days applies to every birth. An employee whose wife has their fourth child is entitled to 7 days paternity leave just as for the first
Pay	Paid at the employee's Ordinary Rate of Pay (ORP) — the same basis as maternity pay. The employer pays the full 7 days at ORP without deduction
When it must be taken	Paternity leave must be taken continuously commencing from or around the date of birth — it cannot be deferred to a later date. The EA does not specify the exact starting date, but best practice is commencement from the day of birth or within a few days, as agreed with the employer
Notification	The employee should notify the employer of the expected birth date as soon as reasonably practicable to allow for operational planning. As with maternity leave, no specific minimum notice period is prescribed by the EA for paternity leave

📌

Paternity Leave Is Paid — It Cannot Be Treated as Annual Leave: A common employer error is treating paternity leave claims as annual leave requests and deducting the 7 days from the employee's annual leave balance. The 7 days of paternity leave Malaysia 2026 is a separate statutory entitlement — it is paid by the employer in addition to annual leave, not instead of it. An employer who deducts annual leave for a paternity leave request, or declines the paternity leave request entirely, is in breach of the Employment Act and liable to a fine of up to RM10,000 and/or imprisonment up to 2 years per offence.

Who Is Eligible for Maternity Leave Malaysia 2026?

Not every employee automatically qualifies for the statutory 98-day paid maternity leave Malaysia 2026 entitlement under the Employment Act. There are specific eligibility criteria:

Minimum 3 months' continuous service: The employee must have been continuously employed with the same employer for at least 3 months before the confinement date. Employees who give birth within the first 3 months of their employment are not entitled to paid maternity leave under the EA (though employers may choose to provide it voluntarily, or under their own HR policy).
Female employee: Maternity leave Malaysia 2026 applies to female employees only. Adoptive mothers are not covered by the statutory 98-day entitlement (though some progressive employers extend similar provisions voluntarily). Same-sex partners are not covered under the current Malaysian legal framework.
Employment Act jurisdiction: The EA 1955 (as amended) covers employees whose wages do not exceed RM4,000/month for non-manual workers, and all manual workers regardless of wage. For employees whose wages exceed RM4,000/month (non-manual), the EA may not strictly apply — but many employment contracts and company policies extend equivalent maternity leave Malaysia 2026 provisions. Court decisions have also applied the EA's maternity provisions to higher-earning employees in certain circumstances.
The confinement must be covered: Under the current law, all confinements (pregnancies resulting in live birth or stillbirth after 28 weeks) are covered — there is no longer a confinement number limit.

⚠️

The 3-Month Rule and Early Hiring: The 3-month minimum service requirement for maternity leave Malaysia 2026 means that an employee who discloses pregnancy during their probation period (which is typically 3–6 months) may not yet have the 3-month service needed to qualify. However, dismissing or refusing to renew an employee's probation because she is pregnant is absolutely prohibited — see Section 7. Employers cannot use the 3-month requirement as a pretext for terminating a pregnant probationary employee. The correct approach is to continue the employment; if she reaches 3 months before confinement, she qualifies for paid maternity leave.

Maternity Pay Calculation Malaysia 2026 — ORP Formula

During the 98 days of maternity leave Malaysia 2026, the employee must receive her full Ordinary Rate of Pay (ORP) for each day of the leave period. The ORP formula under the Employment Act is:

Daily ORP = Monthly Basic Salary ÷ 26

The divisor of 26 — not 30 or the actual number of days in the month — is the statutory formula under the EA 1955. This applies uniformly regardless of the month in which leave falls. The maternity allowance payable across the full 98 days of maternity leave Malaysia 2026 is:

Total Maternity Allowance = (Monthly Basic Salary ÷ 26) × 98 days

🧮 Maternity Pay Calculation Examples Malaysia 2026

Example 1: Employee earning RM3,500/month basic salary

Daily ORP: RM3,500 ÷ 26RM134.62/day

98 days × RM134.62RM13,192.31

Total maternity allowance payable (98 days)RM13,192.31

Example 2: Employee earning RM6,000/month basic salary

Daily ORP: RM6,000 ÷ 26RM230.77/day

98 days × RM230.77RM22,615.38

Total maternity allowance payable (98 days)RM22,615.38

Example 3 (Paternity): Employee earning RM4,200/month, 7 days

Daily ORP: RM4,200 ÷ 26RM161.54/day

7 days × RM161.54RM1,130.77

Total paternity allowance payable (7 days)RM1,130.77

🚨

ORP Is Basic Salary Only — Not Total Salary Package: The maternity leave Malaysia 2026 allowance is calculated on basic salary only — the Ordinary Rate of Pay excludes: overtime pay, shift allowances, housing allowances, transport allowances, food allowances, commissions, and bonuses. These are all excluded from the ORP base for maternity pay calculation. However, fixed monthly allowances that form an inseparable part of the contractual remuneration (where the contract specifies no work = no allowance) are also excluded. If you are unsure whether a specific payment component should be included in the ORP for maternity leave Malaysia 2026 purposes, consult KC Group's HR payroll outsourcing team in Malaysia.

Payment Timing for Maternity Allowance Malaysia 2026

The maternity leave Malaysia 2026 allowance must be paid in the same manner as the employee's regular wages — in the same pay cycle. For an employee on a monthly payroll, the maternity allowance is paid monthly throughout the 98-day leave period (even if the leave spans two or three months). An employer cannot delay payment of maternity allowance until the employee returns to work — that constitutes an unlawful delay of wages under Section 25 of the EA 1955.

Employer Obligations During Maternity Leave Malaysia 2026

Managing a maternity leave Malaysia 2026 event involves more than just calculating the allowance. Employers have a series of statutory and practical obligations throughout the pregnancy, leave, and return-to-work process:

✅

Continue paying all statutory contributions during maternity leave: EPF, SOCSO, and EIS contributions must continue during the full 98 days of maternity leave Malaysia 2026. The maternity allowance paid is still "wages" for EPF/SOCSO purposes — compute contributions on the maternity allowance just as you would on regular wages. Stopping EPF contributions during maternity leave is a common compliance error.
✅

Do NOT require the employee to use annual leave during statutory maternity leave: The 98 days of maternity leave Malaysia 2026 is separate from annual leave, sick leave, and any other leave entitlement. Employers cannot force an employee to use annual leave to cover any portion of the 98 days. The employee's annual leave balance at the time of maternity leave must remain untouched.
✅

Do NOT contact the employee about work duties during maternity leave unless she chooses to engage: An employee on maternity leave Malaysia 2026 is legally protected from being required to perform work. Contacting an employee during maternity leave for work matters — even informally — and expecting her to respond creates a potential legal issue (if she performs work, her maternity allowance for that day is forfeited and she is owed wages instead).
✅

Maintain continuity of service and accrual of benefits: The 98-day maternity leave Malaysia 2026 period counts as continuous service for all purposes — annual leave accrual, seniority, increment eligibility, and all contractual benefits continue to accrue during maternity leave as if the employee were present at work.
✅

Update payroll and HR records accurately: Configure your payroll system to correctly handle the maternity leave period — paying maternity allowance (not regular wages) at the correct ORP rate, continuing EPF/SOCSO contributions, and flagging the leave period correctly in your HR system. Professional HR payroll outsourcing in Malaysia from KC Group handles all these configurations automatically, reducing the risk of calculation errors.
✅

Guarantee the same or equivalent position upon return: An employee returning from maternity leave Malaysia 2026 must be returned to her previous position or an equivalent position of the same grade and remuneration. Using the maternity leave period to restructure the employee out of her role — by eliminating her position while she is on leave — is a form of discriminatory dismissal that the Industrial Court treats very seriously.

Manage Maternity Leave Malaysia 2026 Correctly with KC Group

KC Group's HR payroll outsourcing team handles all maternity and paternity leave calculations, payroll processing, EPF/SOCSO contributions during leave, and return-to-work HR documentation.

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Pregnancy Termination Protection Malaysia 2026

The Employment Act 1955 provides absolute protection against dismissal related to pregnancy under Section 41. The provisions relevant to maternity leave Malaysia 2026 are:

Prohibition on dismissal during pregnancy or maternity leave: An employer must not dismiss a female employee on the grounds that she is pregnant, intends to become pregnant, or is on maternity leave. Any termination that coincides with an employee's pregnancy or maternity leave is presumed by the courts to be discriminatory unless the employer can prove beyond doubt that the dismissal was entirely unrelated to the pregnancy.
Prohibition on varying terms to her detriment: An employer must not vary the terms of employment of a pregnant employee to her detriment — reducing her salary, downgrading her position, removing benefits, or otherwise worsening her employment conditions because of her pregnancy.
Criminal sanction: An employer who breaches Section 41 of the EA 1955 commits a criminal offence — fine up to RM10,000 and/or imprisonment up to 2 years. This is a per-offence penalty — each affected employee's unlawful dismissal is a separate offence.
Civil remedy through Industrial Court: A female employee who is unlawfully dismissed due to pregnancy may file a representation under the Industrial Relations Act 1967 within 60 days of dismissal. The Industrial Court consistently awards reinstatement or substantial back-wages (up to 24 months) in proven pregnancy dismissal cases — among the most severe Industrial Court outcomes.
Retrenchment during pregnancy: This is one of the highest-risk scenarios in Malaysian HR. See the Retrenchment Malaysia 2026 guide for detailed guidance. The short version: proceed with extreme caution and seek legal advice before retrenching any pregnant employee or employee on maternity leave.

Breastfeeding, Flexible Work & Additional Maternity Provisions 2026

Beyond the core 98-day maternity leave Malaysia 2026 entitlement, the Employment (Amendment) Act 2022 and related provisions introduce several additional protections and rights:

Breastfeeding Breaks Malaysia 2026

An employee who is breastfeeding a child under the age of 2 years is entitled to reasonable breaks for breastfeeding or expressing milk during working hours. These breaks are treated as working time — not unpaid breaks. The employer must provide a suitable, private, and hygienic location for breastfeeding or expressing milk (not a toilet cubicle). The Employment Act does not specify the exact number or duration of breaks — "reasonable" is assessed based on the infant's age and feeding schedule. Best practice is 2 breaks of 20–30 minutes each during an 8-hour working day for infants under 6 months.

Flexible Working Arrangement (FWA) Malaysia 2026

The Employment (Amendment) Act 2022 added express provisions to the EA allowing employees — including returning mothers — to apply for a Flexible Working Arrangement. Under Section 60P, an employee may apply in writing for changes to their work hours, working days, or place of work. The employer must respond in writing within 60 days — either approving the FWA or providing written reasons for refusal. An employer cannot simply ignore an FWA request. While the employer is not obligated to approve every FWA request, the written process ensures accountability. For returning mothers, an FWA application requesting remote working or compressed working hours is a legitimate accommodation request that the employer must formally consider.

Sick Leave During or After Pregnancy Malaysia 2026

If an employee experiences a pregnancy complication — gestational diabetes, hypertension, restricted mobility, or other medical conditions — requiring additional sick leave beyond the 98-day maternity entitlement, she is entitled to her normal sick leave days under Section 60F of the EA 1955 (supported by a medical certificate from a registered medical practitioner). These sick leave days are separate from maternity leave Malaysia 2026 and cannot be counted as part of the 98 days.

Tax, EPF & SOCSO Treatment of Maternity Pay Malaysia 2026

Statutory Deduction / Obligation	Treatment During Maternity Leave Malaysia 2026
Income Tax (PCB/MTD)	Maternity allowance is treated as taxable employment income for PCB/MTD purposes. The employer continues to deduct PCB from the monthly maternity allowance payments using the same MTD schedule applied to regular wages. The employee's cumulative MTD for the year includes the maternity allowance — it is declared as employment income in Form BE. Maternity pay is NOT tax-exempt in Malaysia.
EPF (KWSP) Contributions	Both employer and employee EPF contributions must continue during maternity leave. The maternity allowance is "wages" for EPF purposes. Employee EPF is deducted from the maternity allowance at the applicable rate (11% for employees below age 60). Employer EPF is contributed at 13% (wages ≤RM5,000) or 12% (wages >RM5,000). EPF contributions during maternity leave continue to accumulate in the employee's three EPF accounts (Retirement, Wellbeing, Flexible) as normal.
SOCSO & EIS Contributions	SOCSO and EIS contributions must continue during maternity leave. The maternity allowance is included in the SOCSO/EIS contribution base. The employer contribution (1.75% SOCSO First Category + 0.2% EIS) and employee contribution (0.5% SOCSO + 0.2% EIS) apply to the monthly maternity allowance amount as normal.
HRD Corp Levy	HRD Corp levy (0.5%–1% of wages) continues to be payable on the maternity allowance during maternity leave for employers registered with HRD Corp. The maternity allowance is "wages" for HRD Corp levy calculation purposes.
Annual Leave Accrual	Annual leave continues to accrue during maternity leave Malaysia 2026 at the same rate as if the employee were at work. The 98-day maternity leave period does not "pause" annual leave accrual. An employee on maternity leave from January to April 2026 returns with 4 months of annual leave accrued during her absence.
Professional HR payroll outsourcing in Malaysia ensures all these deductions are correctly applied during the maternity leave period — preventing the common error of stopping EPF contributions or PCB deductions while an employee is on maternity leave.

Frequently Asked Questions — Maternity Leave Malaysia 2026

How many days is maternity leave in Malaysia 2026?

Maternity leave Malaysia 2026 is 98 consecutive calendar days — the entitlement that came into force on 1 September 2023 under the Employment (Amendment) Act 2022. Prior to this amendment, maternity leave was 60 days. The 98 days are calendar days (not working days), running consecutively including weekends and public holidays. There is no confinement number limit — every pregnancy entitles the eligible employee to the full 98 days of paid maternity leave Malaysia 2026 at her Ordinary Rate of Pay (ORP), calculated as monthly basic salary ÷ 26 × 98 days. Employers who are still paying 60 days are in breach of the current Employment Act.

How much is maternity pay in Malaysia 2026?

Maternity pay Malaysia 2026 is the employee's full Ordinary Rate of Pay (ORP) for every calendar day of the 98-day leave period. ORP = Monthly Basic Salary ÷ 26. For an employee earning RM3,000 basic salary: daily ORP = RM115.38; total maternity allowance = RM115.38 × 98 = RM11,307.69. For an employee earning RM5,000 basic salary: daily ORP = RM192.31; total = RM192.31 × 98 = RM18,846.15. ORP is based on basic salary only — allowances (transport, housing, food) are generally excluded. The maternity allowance is taxable as employment income; EPF, SOCSO, and PCB deductions apply as normal.

Is paternity leave in Malaysia 2026 paid or unpaid?

Paternity leave Malaysia 2026 is fully paid — 7 consecutive calendar days at the employee's Ordinary Rate of Pay (monthly basic salary ÷ 26 × 7). It is a statutory right under the Employment (Amendment) Act 2022 effective 1 September 2023 for all married male employees under the EA's jurisdiction with at least 3 months' continuous service. The employer cannot treat paternity leave as annual leave, deduct it from the leave balance, or refuse it. An employer who refuses a valid paternity leave claim commits a criminal offence under Section 41 of the Employment Act 1955, carrying a fine of up to RM10,000. Paternity leave Malaysia 2026 is separate from sick leave, annual leave, and compassionate leave — it is an independent entitlement.

Can an employee on maternity leave be retrenched in Malaysia 2026?

This is one of the highest-risk HR situations in Malaysian law. An employee who is on maternity leave Malaysia 2026 can technically be made redundant if: the retrenchment is genuinely driven by business necessity (not by her maternity absence); the LIFO selection process and documentation were completed entirely independently of her maternity status; and the retrenchment exercise was planned before the maternity leave began. In practice, the Industrial Court scrutinises any retrenchment of a pregnant or maternity-leave employee with extreme intensity — and will award reinstatement or substantial back-wages if there is any indication the maternity leave played any role in the selection. Most employment lawyers advise against retrenching any employee on maternity leave Malaysia 2026 except in the most genuinely unavoidable circumstances (company closure, mass retrenchment affecting entire departments). Seek urgent legal advice before proceeding.

Does maternity leave count towards annual leave accrual in Malaysia?

Yes — the 98 days of maternity leave Malaysia 2026 counts as continuous service for all purposes, including annual leave accrual, length-of-service increments, and all contractual benefits. An employee on maternity leave accrues annual leave during her absence at the same rate as if she were at work. When she returns, her annual leave balance will include the days accrued during the maternity leave period. Employers who "freeze" annual leave accrual during maternity leave — treating the 98 days as a leave-without-pay period for leave accrual purposes — are applying an incorrect policy that conflicts with the Employment Act's continuity-of-service principle. This common HR error is corrected through properly configured payroll outsourcing systems in Malaysia that automatically handle leave accrual during statutory leave periods.

Final Word: Maternity Leave Malaysia 2026 — Compliance Protects Both Employer and Employee

The maternity leave Malaysia 2026 framework — 98 days for mothers, 7 days for fathers, no confinement cap, absolute pregnancy dismissal protection — represents a genuinely significant improvement in Malaysian workplace protections. For employers, these changes require updated HR policies, correctly configured payroll systems, and clear internal processes for handling maternity events from the moment an employee discloses her pregnancy to the day she returns to work.

The operational cost of maternity leave Malaysia 2026 compliance is relatively modest — particularly when managed through professional payroll outsourcing that handles the ORP calculation, EPF/SOCSO continuation, PCB deduction, and HR documentation automatically. The cost of non-compliance, by contrast, is significant: criminal fines, Industrial Court back-wages awards, reputational damage, and the personal harm caused to employees who are denied entitlements they legally worked for.

For employees: know your rights. The 98 days are yours by law. Your employer cannot cap it at 60 days, force you to use annual leave, refuse to continue your EPF, or dismiss you because you are pregnant. If your employer does any of these things, you have clear legal remedies — at JTKSM, at the Industrial Court, and under the criminal enforcement powers of the Ministry of Human Resources.

KC Group's HR payroll outsourcing team in Malaysia manages every aspect of maternity leave Malaysia 2026 for Malaysian employers — from the moment of pregnancy notification to return-to-work payroll configuration — ensuring every statutory obligation is met correctly, every time.

👉 Speak to KC Group about maternity and paternity leave payroll management Malaysia 2026 — correct ORP calculations, EPF/SOCSO during leave, and compliant HR documentation →

Maternity Leave Malaysia 2026 — Handled Correctly by KC Group

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Maternity Leave Malaysia 2026: 98 Days, Pay & Employer BEST Guide