What SOCSO (PERKESO) is
SOCSO — the Social Security Organisation, known in Malay as PERKESO (Pertubuhan Keselamatan Sosial) — is Malaysia’s mandatory social-security scheme under the Employees’ Social Security Act 1969 (Act 4). It protects employees against loss of income from work-related accidents and invalidity. Both the employer and the employee contribute every month, based on the employee’s monthly wage.
Band amounts, not flat percentages
SOCSO is not a flat percentage of your salary. Every monthly wage falls into a fixed band with fixed ringgit amounts — this calculator looks up your band and returns its exact amounts. The wage ceiling is RM6,000 a month (raised from RM5,000 on 1 October 2024); wages above RM6,000 use the ceiling row. Category 2 has no employee SOCSO deduction — the employer pays, plus the SKBBK amount.
Calculate your SOCSO contribution
Worked examples
Category 1 and Category 2, June 2026 bands. The employee column for Category 2 is always RM0.00 — only the employer pays, plus SKBBK.
| Monthly wage (RM) | Category | Employer (RM) | Employee (RM) | SKBBK (RM) | Total (RM) |
|---|---|---|---|---|---|
| 3,000 | Category 1 | 51.65 | 14.75 | 22.15 | 88.55 |
| 3,000 | Category 2 | 36.90 | 0.00 | 22.15 | 59.05 |
| 6,000 | Category 1 | 104.15 | 29.75 | 44.65 | 178.55 |
| 6,000 | Category 2 | 74.40 | 0.00 | 44.65 | 119.05 |
The two categories
Category 1 — employees below 60: covers both the Employment Injury Scheme and the Invalidity Scheme. The employer pays about 1.75% of the wage-band amount and the employee about 0.5%.
Category 2 — employees aged 60 and above, and employees aged 55 and above with no prior SOCSO history: covers the Employment Injury Scheme only. The employer alone pays, about 1.25% — there is no employee deduction.
Wage ceiling RM6,000 a month (raised from RM5,000 on 1 October 2024). Wages above RM6,000 use the RM6,000 row — contributions stop rising at the ceiling.
Foreign workers: per published PERKESO guidance summaries, foreign workers moved to Category 1 from July 2024. If you are unsure which category applies to you, confirm with your employer or PERKESO — the wrong category means the wrong row.
SOCSO vs PCB vs EIS
SOCSO is social security for workplace injury and invalidity. PCB is monthly income tax deducted by your employer. EIS (SIP) is employment insurance for job loss. EPF is retirement savings. They are four different deductions on the same payslip — see the PCB vs contributions guide for the full distinction, and the net salary calculator for all four combined.
This is an independent estimate aid, not a PERKESO publication and not financial advice. Verify personal figures on your payslip and at perkeso.gov.my.
FAQ — SOCSO calculator 2026
Q: Is SOCSO a flat percentage of my salary?
A: No. SOCSO uses fixed wage bands with fixed ringgit amounts. A RM3,000 wage pays RM14.75 (employee, Category 1) and a RM6,000 wage pays RM29.75 — the percentages (about 0.5% employee, 1.75% employer) are approximations only.
Q: Which category am I — Category 1 or Category 2?
A: Category 1 if you are below 60, and Category 2 if you are 60 or above (or 55 and above with no prior SOCSO history). Category 1 covers the Employment Injury Scheme and the Invalidity Scheme; Category 2 covers the Employment Injury Scheme only, and has no employee deduction.
Q: What is the most SOCSO I can pay in a month?
A: At the RM6,000 ceiling, Category 1: employee RM29.75 plus SKBBK RM44.65 (RM74.40 from the employee side), employer RM104.15 — RM178.55 in total. Category 2 at the ceiling: employer RM74.40 plus SKBBK RM44.65 — RM119.05 in total.
Q: I earn more than RM6,000 — which band do I use?
A: The RM6,000 row. The wage ceiling is RM6,000 a month (raised from RM5,000 on 1 October 2024); contributions stop rising above the ceiling, so the “Above RM6,000” row is identical to the RM5,900.01–RM6,000 row.
Q: What is the SKBBK column?
A: SKBBK is the LINDUNG 24 Jam (24-hour non-work accident cover) employee contribution: 0.75% in Phase 1 (1 June 2026 – 31 May 2028). It is shown as its own column and included in the Total.
Q: Where do I check my exact SOCSO amount?
A: Your payslip and the PERKESO ASSIST portal are authoritative. This calculator is an independent estimate — use the net-salary calculator for a full payslip breakdown.
About these figures — read before relying on them
The amounts this calculator returns come from two June 2026 third-party tables that agree on all component amounts for all 65 bands: PayrollPanda, “Jadual Caruman SOCSO” (effective June 2026), and PandaHRMS, “SOCSO + SKBBK Contribution Table 2026” (PDF, August 2026). One printed total was corrected by arithmetic: band 8 (RM300.01 – RM400), Category 1 total is RM10.55 (6.15 + 1.75 + 2.65) — PayrollPanda prints RM7.90 there, which is the old employer-plus-employee-only total and omits SKBBK.
These are not the official PERKESO schedule. The official Employees’ Social Security Act 1969 (Act 4) Third Schedule and the SKBBK schedule (Lampiran 1) were not available to us — perkeso.gov.my was unreachable when this page was prepared. Check the official schedule for filing. One open point: an October 2024 pre-SKBBK table reports different ceiling components (RM104.65 / RM29.90 instead of RM104.15 / RM29.75), and that difference is not explained by SKBBK alone.
This page is an independent estimate aid, not a PERKESO publication and not tax advice. It covers standard cases only; verify personal figures with your payslip and the PERKESO ASSIST portal.
Sources: PayrollPanda — Jadual Caruman SOCSO (June 2026) · PandaHRMS — SOCSO + SKBBK Contribution Table 2026 (PDF, August 2026) · PERKESO — official site (schedule not obtainable at preparation time)
Official references
Related tools and guides
Net-salary calculator · Payroll calculator · SOCSO contribution table · EIS calculator · EIS contribution table · PCB vs contributions guide · All payroll tools
