SOCSO Contribution Table Malaysia 2026
✓ 2026Complete guide to SOCSO and EIS contribution rates by PERKESO - Employee & Employer tables
Coverage: Up to RM6,000 salary
Employee: ~0.5% (table-based)
Employer: ~1.75% (table-based)
Age Limit: Under 60 years
Coverage: Up to RM6,000 salary
Employee: ~0.2% (table-based)
Employer: ~0.2% (table-based)
Age Limit: 18-60 years
SOCSO: RM7.50 employee
EIS: RM10.00 employee
Total: RM17.50/month
See complete tables below ↓
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How to Read the SOCSO Table: Step-by-Step Example
The SOCSO contribution table can be confusing at first glance. Here is a practical worked example showing exactly how to find your SOCSO and EIS contributions using the official PERKESO tables below.
Example: Finding SOCSO Contributions for RM5,000 Monthly Salary
Find your salary bracket in the SOCSO table
RM5,000 falls in the bracket: RM4,900.01 - RM5,000.00
Read the First Category contributions (employees under 60)
Employee contribution: RM7.50
Employer contribution: RM72.50
Total SOCSO: RM80.00/month
Check EIS contributions (same salary bracket)
Employee: RM10.00
Employer: RM10.00
Total EIS: RM20.00/month
Calculate total social security cost
Total Employee
RM17.50
RM7.50 + RM10.00
Total Employer
RM82.50
RM72.50 + RM10.00
Grand Total
RM100.00
per month
This example uses official PERKESO rates for 2026. Your actual contributions depend on your exact monthly salary bracket. Use the full tables below to find your specific amounts.
Common Salary SOCSO & EIS Quick Lookup
Don't want to scroll through the entire table? Here are the SOCSO and EIS contributions for the most common salary levels in Malaysia, combining both deductions in one view.
| Monthly Salary | SOCSO Employee | SOCSO Employer | EIS Employee | EIS Employer | Total Employee | Total Employer |
|---|---|---|---|---|---|---|
| RM1,500 | RM2.25 | RM21.75 | RM3.00 | RM3.00 | RM5.25 | RM24.75 |
| RM2,000 | RM3.00 | RM29.00 | RM4.00 | RM4.00 | RM7.00 | RM33.00 |
| RM3,000 | RM4.50 | RM43.50 | RM6.00 | RM6.00 | RM10.50 | RM49.50 |
| RM4,000 | RM6.00 | RM58.00 | RM8.00 | RM8.00 | RM14.00 | RM66.00 |
| RM5,000 | RM7.50 | RM72.50 | RM10.00 | RM10.00 | RM17.50 | RM82.50 |
| RM6,000+ | RM9.00 | RM87.00 | RM12.00 | RM12.00 | RM21.00 | RM99.00 |
Note: SOCSO has a salary ceiling of RM6,000/month. For salaries above RM6,000, contributions are based on the RM6,000 bracket. EIS also caps contributions at the RM6,000 bracket. The exact amounts depend on which RM100 salary bracket your wage falls into -- see the full tables below for precise figures.
Calculate Your Complete Salary Breakdown
Use our complete Salary Calculator to see your exact take-home pay after SOCSO, EIS, EPF, and PCB deductions - all in one place.
What is SOCSO (PERKESO)? Complete Guide
SOCSO (Social Security Organisation) or PERKESO (Pertubuhan Keselamatan Sosial) is Malaysia's social security institution that was established in 1969 under the Employees' Social Security Act 1969 (Act 4). It provides financial protection and support to employees and their dependants against workplace injuries, occupational diseases, invalidity, and death.
SOCSO is administered by the Social Security Organisation of Malaysia and operates under the Ministry of Human Resources. It covers employees earning monthly wages up to RM6,000, though once an employee is registered, contributions continue even if their salary later exceeds this ceiling. Employers pay approximately 78% of total contributions, making it a largely employer-funded scheme.
Unlike EPF (Employees Provident Fund) which is a percentage-based savings system, SOCSO uses a table-based contribution structure. This means the contribution amount is determined by which salary bracket your monthly wage falls into, not by multiplying a percentage against your salary.
SOCSO's Two Main Schemes
SOCSO provides coverage through two distinct schemes, each serving a different purpose:
Covers all registered employees regardless of age. Provides protection against work-related accidents and occupational diseases.
- • Medical benefits -- full coverage of medical treatment costs for work injuries at SOCSO panel clinics and hospitals
- • Temporary disability benefit -- daily payments while unable to work due to work injury (up to 80% of average daily wages)
- • Permanent disability benefit -- monthly pension for permanent incapacity caused by work injury
- • Dependants' benefit -- monthly payments to spouse and children if employee dies from work injury
- • Funeral benefit -- lump sum payment to cover funeral expenses
- • Constant attendance allowance -- additional payment if injured employee needs constant care
- • Physical/vocational rehabilitation -- programs to help injured workers return to employment
Covers employees under 60 years old only. Provides protection against invalidity or death not caused by employment.
- • Invalidity pension -- monthly payments when employee becomes permanently unable to work due to non-work causes
- • Invalidity grant -- lump sum payment for partial invalidity
- • Survivors' pension -- monthly payments to dependants if employee dies from non-work causes
- • Funeral benefit -- lump sum to cover funeral expenses
- • Constant attendance allowance -- additional payment for those needing continuous care
- • Education benefit -- financial assistance for children of deceased/invalid employees
- • Rehabilitation -- physical and vocational rehabilitation to facilitate return to work
Key Difference: First Category vs Second Category
- • First Category (Employment Injury + Invalidity): Covers ALL employees, including those aged 60 and above. This is the standard category for employees under 60.
- • Second Category (Employment Injury only): Applies to employees aged 60 and above who only contribute to the Employment Injury Scheme, at lower contribution rates.
- • The contribution amounts differ between categories -- the full SOCSO table above shows First Category rates. Second Category rates are lower since they only cover employment injury protection.
Use the SOCSO contribution table above to find your exact monthly contribution based on your salary bracket. The table shows First Category rates applicable to the majority of Malaysian employees (those under 60 years old).
What is EIS (SIP)? Employment Insurance System Explained
The Employment Insurance System (EIS), known in Malay as Sistem Insurans Pekerjaan (SIP), was introduced in January 2018 under the Employment Insurance System Act 2017 (Act 800). It is Malaysia's unemployment benefit program, designed to provide a social safety net for workers who lose their employment.
EIS is administered by PERKESO (the same organisation that manages SOCSO), which handles the registration, contribution collection, and benefit payments. The system was created to provide short-term financial assistance to workers who lose their jobs through retrenchment, redundancy, or company closure, while actively helping them find new employment.
Key Facts About EIS
Applicable Age
Employees aged 18 to 60 years
Contribution Rate
~0.2% each for employee and employer
Salary Ceiling
Capped at RM5,000 assumed insured salary
Administering Body
PERKESO (Social Security Organisation)
EIS Benefits & Coverage
EIS provides four main types of benefits to retrenched workers:
Monthly financial assistance for 3 to 6 months depending on your contribution period. The allowance is calculated at 80% of assumed insured salary for the first month, reducing to 50% for subsequent months. This provides crucial financial relief while you search for new employment.
Financial support while attending approved training or upskilling courses. The allowance covers the training period and helps workers acquire new skills to improve their employability and adapt to changing job market demands.
A lump-sum incentive paid to workers who find new employment before their Job Search Allowance period expires. This encourages and rewards quick re-entry into the workforce, calculated as 25% of the remaining JSA balance.
Financial assistance for workers who accept new employment at a lower salary than their previous job. This bridges the income gap and encourages workers to accept available positions rather than remain unemployed.
Who is Exempt from EIS?
- • Self-employed individuals and sole proprietors
- • Domestic workers (maids, drivers, gardeners employed by individuals)
- • Civil servants and public sector employees
- • Employees aged below 18 or above 60
- • Workers who are already receiving SOCSO invalidity pension
Check the EIS contribution table above for your monthly contribution amount. To claim EIS benefits, register at the SIP portal (eis.perkeso.gov.my) within 60 days of losing your job.
Who is Covered by SOCSO?
SOCSO coverage in Malaysia is extensive, but not everyone is automatically covered. Understanding who is eligible -- and who is exempt -- helps both employers and employees ensure compliance with PERKESO regulations.
Mandatory Coverage
Private Sector Employees
All employees in the private sector earning monthly wages are mandatorily covered under SOCSO, regardless of salary level. Once registered, contributions continue even if salary exceeds the RM6,000 ceiling.
Contract-Based Public Sector Employees
Public sector employees on contract basis (not permanent pensionable positions) are also covered under SOCSO. Permanent government servants are covered under separate pension schemes.
Foreign Workers
Since 2019, foreign workers in Malaysia are covered under specific SOCSO schemes, including the Foreign Workers Compensation Scheme (FWCS). Employers must register foreign workers and make contributions on their behalf.
Company Directors
Directors of companies are covered by SOCSO if they receive a regular monthly salary and have a contract of service with the company. Directors who only receive fees or dividends are not covered.
Voluntary Coverage
Self-Employed Persons
Self-employed individuals can register voluntarily under the Self-Employment Social Security Scheme (SESSS). This covers taxi drivers, e-hailing drivers (Grab, etc.), farmers, fishermen, and other self-employed categories. Registration is done through PERKESO.
Domestic Workers
Domestic workers (maids, personal drivers, gardeners employed by households) are exempt from mandatory SOCSO contributions. However, employers can opt to register them voluntarily for coverage.
Age-Based Coverage Rules
| Age Group | SOCSO Coverage | EIS Coverage |
|---|---|---|
| Under 18 | First Category (both schemes) | Not covered |
| 18 - 59 | First Category (both schemes) | Covered (mandatory) |
| 60 and above | Second Category (Employment Injury only) | Not covered |
How to Claim SOCSO Benefits
Knowing how to file a SOCSO claim is essential for employees who experience work injuries, occupational diseases, or invalidity. Here is a practical guide on the claims process for different types of benefits.
Claiming for Work Injuries
Report to your employer within 48 hours of the accident or discovery of occupational disease. Provide details of the incident including date, time, location, and nature of injury.
Employer files the claim with SOCSO within 7 days of being notified, using Form 10 (Accident Report) or Form 34 (Occupational Disease).
Seek medical treatment at a SOCSO panel clinic or hospital. Keep all medical records and receipts.
SOCSO processes the claim and pays benefits directly to the employee's bank account once approved.
Claiming Invalidity Benefits
Apply through SOCSO office by submitting the invalidity claim application form along with comprehensive medical reports from your treating doctor.
SOCSO Medical Board will assess your condition and determine the level of invalidity. Additional medical examinations may be required.
Benefits are paid monthly to your bank account once the claim is approved. The pension amount depends on your contribution history.
Claiming EIS Benefits (Job Loss)
Register at the SIP portal (eis.perkeso.gov.my) within 60 days of losing your job. Late registration may result in reduced or denied benefits.
Attend an interview at the nearest Employment Service Centre where you will be assigned a case officer for job placement assistance.
Actively search for employment and attend training programs as directed. You must report your job search activities monthly.
Benefits are credited to your bank account monthly for the approved duration (3-6 months depending on contribution history).
Required Documents for Claims
For All Claims:
- • MyKad (IC) -- original and copy
- • SOCSO registration number
- • Bank account details
- • Employment details (latest payslip)
Additional (if applicable):
- • Medical reports and records
- • Police report (for accidents)
- • Termination letter (for EIS claims)
- • Death certificate (for dependant claims)
For assistance with claims, contact the PERKESO CareLine at 1-300-22-8000 or visit your nearest PERKESO office. You can also manage claims online at perkeso.gov.my.
SOCSO vs EPF: Key Differences
SOCSO and EPF are both mandatory deductions from Malaysian employees' salaries, but they serve fundamentally different purposes. Understanding these differences helps employees appreciate what each contribution provides.
| Feature | SOCSO (PERKESO) | EPF (KWSP) |
|---|---|---|
| Purpose | Social security and insurance (injury, invalidity, death) | Retirement savings fund |
| Rate Type | Fixed table-based (amount per salary bracket) | Percentage-based (11% employee / 12-13% employer) |
| Employee Rate | ~0.5% of salary (approx.) | 11% of monthly wages |
| Employer Rate | ~1.75% of salary (approx.) | 12% (salary >RM5,000) or 13% (salary ≤RM5,000) |
| Salary Ceiling | RM6,000/month (contributions capped) | No ceiling (percentage applied to full salary) |
| Withdrawal | Only on qualifying events (injury, invalidity, death) | At retirement (55), partial withdrawals for housing, education, medical |
| Administering Body | PERKESO (Social Security Organisation) | KWSP (Employees Provident Fund) |
| Nature of Fund | Insurance pool (shared risk) | Individual savings account (your money) |
| Returns/Dividends | None (insurance, not savings) | Annual dividends (typically 5-6%) |
In Simple Terms
Think of SOCSO as insurance -- you pay small premiums for protection against unforeseen events (like car insurance). Your money goes into a shared pool and you only receive benefits if something happens to you. Think of EPF as a savings account -- your contributions (plus employer contributions and dividends) accumulate in your personal account and you get them back at retirement.
For complete salary breakdown including all deductions (SOCSO, EPF, EIS, and PCB), use our Net Salary Calculator which shows your exact take-home pay.
SOCSO vs EPF vs EIS: Side-by-Side Comparison
While all three are mandatory deductions for Malaysian employees, SOCSO, EPF (Employees Provident Fund), and EIS serve different purposes and have distinct characteristics. Here is a complete side-by-side comparison.
| Feature | SOCSO | EPF | EIS |
|---|---|---|---|
| Purpose | Social security & injury protection | Retirement savings | Unemployment benefits |
| Salary Cap | RM6,000/month | No cap | RM6,000/month |
| Age Limit | Under 60 years | All ages (rates vary) | 18-60 years |
| Calculation | Table-based | Percentage (11%) | Table-based |
| Withdrawal | Benefits only (no withdrawal) | Age 55+ & special cases | Benefits only (unemployment) |
| Employer Share | ~78% of total | 12-13% | 50% (equal split) |
For complete salary breakdown including all deductions, use our Net Salary Calculator which calculates SOCSO, EPF, EIS, and PCB deductions together, showing your exact take-home pay.
Frequently Asked Questions About SOCSO & EIS
SOCSO Contribution Table 2026 (First Category)
Official SOCSO contribution rates by PERKESO for employees under 60 years old. Contributions are mandatory for all employees with salaries up to RM6,000. The table shows monthly wage brackets and corresponding employee and employer contributions.
Note: Swipe horizontally on mobile to see all columns →
| Monthly Wages (RM) | Employee (RM) | Employer (RM) | Total (RM) |
|---|
✓ Coverage Benefits
- • Employment Injury Scheme
- • Invalidity Pension Scheme
- • Medical & hospital benefits
- • Dependent benefits
📋 Important Notes
- • Mandatory for employees under 60
- • Salary ceiling: RM6,000/month
- • No contributions after age 60
- • Employer pays majority (~78%)
EIS Contribution Table 2026 (SIP - Skim Insurans Pekerjaan)
Employment Insurance System (EIS) or SIP (Skim Insurans Pekerjaan) contribution rates for employees aged 18-60. EIS provides financial assistance and re-employment support to retrenched workers.
Note: EIS contributions are split equally between employee and employer (0.2% each).
| Monthly Wages (RM) | Employee (RM) | Employer (RM) | Total (RM) |
|---|
💼 EIS Benefits
Job Loss Protection:
- • Monthly allowance for 3-6 months
- • Up to 80% of previous salary
- • Financial relief during job search
Re-employment Support:
- • Job search assistance
- • Skills training programs
- • Career counseling services