Pencen, Elaun Bersara dan Ganjaran

A charged expenditure (T) vote in Budget 2026: what the Ministry of Finance's budget book sets aside for it in 2026, beside the 2025 budget and what it spent in the two years before.

All votes in Budget 2026 · What it spent in 2024

Actual 2023Perbelanjaan Sebenar

RM 32.37 bn

Actual 2024Perbelanjaan Sebenar

RM 33.62 bn

Budget 2025Anggaran Asal

RM 39.08 bn

Budget 2026 as tabledAnggaran

RM 42.31 bn

+8.3% on the 2025 budget · MOF Budget 2026, p. 23

By programme

Each programme's total as the book prints it, in whole ringgit, with its established posts. Open a programme below for its activities.

CodeKod	ProgrammeProgram	Budget 2025Anggaran	Budget 2026Anggaran	Change	Posts 2026Bil. Jawatan	SourceSumber
010000	Gantian Cuti Rehat	RM 1,153,295,000	RM 1,171,609,000	+1.6%	–	MOF Budget 2026, p. 68
020000	Pencen Sedia Ada	RM 29,298,233,000	RM 30,670,312,000	+4.7%	–	MOF Budget 2026, p. 68
030000	Ganjaran	RM 7,477,380,000	RM 7,281,380,000	-2.6%	–	MOF Budget 2026, p. 69
040000	Elaun Bersara	RM 3,354,000	RM 3,354,000	+0.0%	–	MOF Budget 2026, p. 69
050000	Pencen Pesara Baharu	RM 1,015,099,000	RM 1,058,229,500	+4.2%	–	MOF Budget 2026, p. 69
060000	Ex-gratia	RM 136,800,000	RM 147,072,000	+7.5%	–	MOF Budget 2026, p. 70
070000	Dasar Baru	RM 0	RM 1,979,027,100	–	–	MOF Budget 2026, p. 71

Every activity

010000Gantian Cuti Rehat1 activityBudget 2026 RM 1.17 bn

CodeKod	ActivityAktiviti	Budget 2025Anggaran	Budget 2026Anggaran	Change	Posts 2026Bil. Jawatan	SourceSumber
010100	Gantian Cuti Rehat	RM 1,153,295,000	RM 1,171,609,000	+1.6%	–	MOF Budget 2026, p. 68

020000Pencen Sedia Ada10 activitiesBudget 2026 RM 30.67 bn

CodeKod	ActivityAktiviti	Budget 2025Anggaran	Budget 2026Anggaran	Change	Posts 2026Bil. Jawatan	SourceSumber
020100	Pencen dan Pencen Terbitan - Semenanjung Malaysia	RM 23,949,959,700	RM 22,514,311,000	-6.0%	–	MOF Budget 2026, p. 68
020200	Pencen dan Pencen Terbitan - Sarawak	RM 317,001,500	RM 1,250,300,000	+294.4%	–	MOF Budget 2026, p. 68
020300	Pencen dan Pencen Terbitan - Sabah	RM 648,600,000	RM 1,150,500,000	+77.4%	–	MOF Budget 2026, p. 68
020400	Pencen dan Pencen Terbitan - Polis	RM 1,481,704,000	RM 2,151,000,000	+45.2%	–	MOF Budget 2026, p. 68
020500	Pencen dan Pencen Terbitan - Angkatan Tentera Malaysia	RM 2,770,004,000	RM 3,450,000,000	+24.5%	–	MOF Budget 2026, p. 68
020600	Pencen dan Pencen Terbitan - Pasukan Askar Johor	RM 3,952,500	RM 3,600,000	-8.9%	–	MOF Budget 2026, p. 68
020700	Pencen dan Pencen Terbitan - Balu Anak Yatim di bawah Rancangan BAY (Semenanjung Malaysia)	RM 2,000,000	RM 200,000	-90.0%	–	MOF Budget 2026, p. 68
020800	Pencen dan Pencen Terbitan - Ahli Pasukan Sukarela dan Pasukan Pertahanan Awam dan Tanggungannya	RM 10,000	RM 1,000	-90.0%	–	MOF Budget 2026, p. 68
020900	Pencen dan Pencen Terbitan - Anggota Pentadbiran dan Ahli Parlimen	RM 85,001,300	RM 110,400,000	+29.9%	–	MOF Budget 2026, p. 68
021000	Pencen dan Pencen Terbitan - Hakim	RM 40,000,000	RM 40,000,000	+0.0%	–	MOF Budget 2026, p. 68

030000Ganjaran7 activitiesBudget 2026 RM 7.28 bn

CodeKod	ActivityAktiviti	Budget 2025Anggaran	Budget 2026Anggaran	Change	Posts 2026Bil. Jawatan	SourceSumber
030100	Ganjaran dan Ganjaran Terbitan - Semenanjung Malaysia	RM 5,510,630,000	RM 5,010,630,000	-9.1%	–	MOF Budget 2026, p. 69
030200	Ganjaran dan Ganjaran Terbitan - Polis	RM 675,000,000	RM 675,000,000	+0.0%	–	MOF Budget 2026, p. 69
030300	Ganjaran dan Ganjaran Terbitan - Angkatan Tentera Malaysia	RM 430,000,000	RM 680,000,000	+58.1%	–	MOF Budget 2026, p. 69
030400	Ganjaran dan Ganjaran Terbitan - Sarawak	RM 357,800,000	RM 401,800,000	+12.3%	–	MOF Budget 2026, p. 69
030500	Ganjaran dan Ganjaran Terbitan - Sabah	RM 488,950,000	RM 458,950,000	-6.1%	–	MOF Budget 2026, p. 69
030600	Ganjaran dan Ganjaran Terbitan - Anggota Pentadbiran dan Ahli Parlimen	RM 10,000,000	RM 50,000,000	+400.0%	–	MOF Budget 2026, p. 69
030700	Ganjaran dan Ganjaran Terbitan - Hakim	RM 5,000,000	RM 5,000,000	+0.0%	–	MOF Budget 2026, p. 69

040000Elaun Bersara3 activitiesBudget 2026 RM 3.35 m

CodeKod	ActivityAktiviti	Budget 2025Anggaran	Budget 2026Anggaran	Change	Posts 2026Bil. Jawatan	SourceSumber
040100	Elaun dan Pencen di bawah Aturan Darurat Kecederaan Diri (Polis Tambahan) - Semenanjung Malaysia	RM 150,000	RM 150,000	+0.0%	–	MOF Budget 2026, p. 69
040200	Elaun Yang Disatukan - Semenanjung Malaysia	RM 3,004,000	RM 3,004,000	+0.0%	–	MOF Budget 2026, p. 69
040300	Elaun Khas	RM 200,000	RM 200,000	+0.0%	–	MOF Budget 2026, p. 69

050000Pencen Pesara Baharu10 activitiesBudget 2026 RM 1.06 bn

CodeKod	ActivityAktiviti	Budget 2025Anggaran	Budget 2026Anggaran	Change	Posts 2026Bil. Jawatan	SourceSumber
050100	Pencen dan Pencen Terbitan - Semenanjung Malaysia	RM 755,252,000	RM 754,322,000	-0.1%	–	MOF Budget 2026, p. 69
050200	Pencen dan Pencen Terbitan - Sarawak	RM 51,057,000	RM 60,500,000	+18.5%	–	MOF Budget 2026, p. 70
050300	Pencen dan Pencen Terbitan - Sabah	RM 49,040,000	RM 60,500,000	+23.4%	–	MOF Budget 2026, p. 70
050400	Pencen dan Pencen Terbitan - Polis	RM 83,758,000	RM 60,500,000	-27.8%	–	MOF Budget 2026, p. 70
050500	Pencen dan Pencen Terbitan - Angkatan Tentera Malaysia	RM 74,400,000	RM 120,300,000	+61.7%	–	MOF Budget 2026, p. 70
050600	Pencen dan Pencen Terbitan - Pasukan Askar Johor	RM 40,000	RM 70,500	+76.3%	–	MOF Budget 2026, p. 70
050700	Pencen dan Pencen Terbitan - Balu Anak Yatim di bawah Rancangan BAY (Semenanjung Malaysia)	RM 1,000	RM 1,000	+0.0%	–	MOF Budget 2026, p. 70
050800	Pencen dan Pencen Terbitan - Ahli Pasukan Sukarela dan Pasukan Pertahanan Awam dan Tanggungannya	RM 1,000	RM 1,000	+0.0%	–	MOF Budget 2026, p. 70
050900	Pencen dan Pencen Terbitan - Anggota Pentadbiran dan Ahli Parlimen	RM 650,000	RM 1,135,000	+74.6%	–	MOF Budget 2026, p. 70
051000	Pencen dan Pencen Terbitan - Hakim	RM 900,000	RM 900,000	+0.0%	–	MOF Budget 2026, p. 70

060000Ex-gratia6 activitiesBudget 2026 RM 147.07 m

CodeKod	ActivityAktiviti	Budget 2025Anggaran	Budget 2026Anggaran	Change	Posts 2026Bil. Jawatan	SourceSumber
060100	Ex-Gratia - Semenanjung Malaysia	RM 126,370,000	RM 126,370,000	+0.0%	–	MOF Budget 2026, p. 70
060200	Ex-Gratia - Polis	RM 4,700,000	RM 7,700,000	+63.8%	–	MOF Budget 2026, p. 70
060300	Ex-Gratia - Sarawak	RM 3,500,000	RM 6,500,000	+85.7%	–	MOF Budget 2026, p. 70
060400	Ex-Gratia - Sabah	RM 2,228,000	RM 6,500,000	+191.7%	–	MOF Budget 2026, p. 71
060500	Ex-Gratia - Anggota Pentadbiran dan Ahli Parlimen	RM 1,000	RM 1,000	+0.0%	–	MOF Budget 2026, p. 71
060600	Ex-Gratia - Hakim	RM 1,000	RM 1,000	+0.0%	–	MOF Budget 2026, p. 71

070000Dasar Baru1 activityBudget 2026 RM 1.98 bn

CodeKod	ActivityAktiviti	Budget 2025Anggaran	Budget 2026Anggaran	Change	Posts 2026Bil. Jawatan	SourceSumber
070100	Pelarasan Pencen Sistem Saraan Perkhidmatan Awam (SSPA)	RM 0	RM 1,979,027,100	–	–	MOF Budget 2026, p. 71

Vote figures as printed in the budget summary. Activities and projects are listed as the 2026 budget defines them; codes are reused across years for different activities, so they are not matched to past spending line by line. Source: Kementerian Kewangan, Anggaran Perbelanjaan Persekutuan 2026.