SOCSO Calculator Malaysia 2026

SOCSO Contribution Rates for 2026

PERKESO revised its contribution rates on 1 January 2026, the first significant change since 2020. Two schemes make up a SOCSO deduction, and only one of them is shared with the employee.

The Employment Injury Scheme covers accidents at work and commuting accidents, and is funded entirely by your employer. The Invalidity Scheme covers non-work-related invalidity and death before age 60, and is split evenly. LINDUNG 24 Jam covers accidents outside work and is funded entirely by you, which is why the employee share rose from 0.5% to 1.25% in June 2026 while the employer share stayed at 1.75%.

SOCSO Contribution Table 2026

Contributions follow PERKESO wage bands, not an exact percentage of your salary. These are the gazetted amounts for Category 1 — Malaysian citizens and permanent residents below 60 — including LINDUNG 24 Jam (SKBBK) and EIS. "You Pay" is the total deducted from your salary; "Employer" is SOCSO plus employer EIS paid on top.

SOCSO and SKBBK amounts are taken directly from the gazetted PERKESO schedule (Jadual Caruman Akta 4, including SKBBK), not calculated from percentages — the published table does not follow the headline rates exactly in every band. EIS is derived at 0.2% of the band wage.

Category 1 vs Category 2

Which category you fall into decides whether anything is deducted from your salary at all.

The switch at 60 exists because the Invalidity Scheme protects against loss of earning capacity before retirement age. Once you pass 60 that cover no longer applies, so the Invalidity deduction stops. Note that Category 2 is no longer employer-only: since 1 June 2026 the SKBBK deduction applies to every Act 4 employee, including those aged 60 and above and foreign workers.

LINDUNG 24 Jam (SKBBK): The New 0.75% Deduction

If your PERKESO deduction went up in June 2026, this is why. LINDUNG 24 Jam — formally the Skim Kemalangan Bukan Bencana Kerja (SKBBK), or Non-Work Accident Scheme — took effect on 1 June 2026 and applies automatically to every employee covered by the Employees' Social Security Act 1969. Around nine million workers were enrolled without any registration by them or their employer.

It closes a long-standing gap. Before June 2026, PERKESO only covered accidents that arose out of your employment, plus your commute. An accident at home, on a weekend drive, or while playing football was not covered at all. LINDUNG 24 Jam extends cover to those situations, anywhere in Malaysia.

The Rate Rises In Phases

PERKESO has published the full schedule in advance, so you can plan for it:

The calculator on this page uses the Phase 1 rate of 0.75%, which is what applies today.

What It Covers

Cover mirrors the Employment Injury Scheme: temporary and permanent disablement benefit, medical treatment, constant attendance allowance of RM500 a month, physical and vocational rehabilitation, dependants' benefit, funeral benefit of RM3,000, and an education benefit for dependent children. Accidents must occur inside Malaysia and outside the course of your work — a work accident is still handled under the Employment Injury Scheme, and you cannot claim under both for the same incident.

Excluded are self-inflicted injuries, accidents during criminal activity, anything occurring overseas, and illnesses not caused by an accident. Claims are made through the LINDUNG Faedah portal.

If Your Employer Has Not Started Deducting It

PERKESO allowed employers a six-month grace period from 1 June 2026 before penalties apply, so some payrolls were slow to add the line. The contribution itself was still due from the June 2026 wage month. Employers who fail to deduct and remit face up to two years' imprisonment, a fine of up to RM10,000, or both. You can check whether contributions have been paid on your behalf through the PRIHATIN portal.

The RM6,000 Wage Ceiling

SOCSO, SKBBK and EIS are all capped. Since October 2024 the contribution wage ceiling has been RM6,000 a month, raised from RM5,000. Wages above that figure contribute exactly the same as RM6,000.

This is why these deductions barely change between a RM6,000 and a RM20,000 salary, while EPF keeps rising — EPF has no ceiling. It also means PERKESO becomes a progressively smaller share of pay as salary increases. Use the salary calculator to see every deduction together.

How EIS Differs From SOCSO

EIS, also called SIP, is administered by PERKESO but is a separate scheme with its own purpose. SOCSO covers injury and invalidity; EIS provides support if you lose your job.

SOCSO for Foreign Workers

Since January 2019 foreign workers have been covered by PERKESO under the Employment Injury Scheme. The employer pays 1.25% of wages and nothing is deducted from the worker's salary.

Foreign workers are not covered by the Invalidity Scheme or by EIS. For a foreign worker on RM2,000, the employer contributes about RM26.32 a month and the employee contributes nothing. Employers budgeting for foreign hires can model the full cost in the payroll calculator.

When SOCSO and EIS Must Be Paid