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. The amounts appear as separate lines on a Malaysian payslip, next to EPF, EIS and PCB.
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.
How to read the table
SOCSO is not a flat percentage of your salary. Every monthly wage falls into a fixed band, and each band has a fixed ringgit amount. Find your wage band in the first column, then read across: the employer’s amount, the employee’s amount, the SKBBK (LINDUNG 24 Jam) amount, and the total. The percentages above (1.75%, 0.5%, 1.25%) are approximations only — the table’s ringgit amounts are what is actually deducted. The SKBBK column is the separate LINDUNG 24 Jam employee contribution; it is included in the Total column.
Category 1 contribution table — June 2026
Amounts in RM per month. Total = employer + employee + SKBBK.
| Monthly wage (RM) | Employer (RM) | Employee (RM) | SKBBK (RM) | Total (RM) |
|---|---|---|---|---|
| Up to RM30 | 0.40 | 0.10 | 0.20 | 0.70 |
| RM30.01 – RM50 | 0.70 | 0.20 | 0.30 | 1.20 |
| RM50.01 – RM70 | 1.10 | 0.30 | 0.50 | 1.90 |
| RM70.01 – RM100 | 1.50 | 0.40 | 0.65 | 2.55 |
| RM100.01 – RM140 | 2.10 | 0.60 | 0.90 | 3.60 |
| RM140.01 – RM200 | 2.95 | 0.85 | 1.25 | 5.05 |
| RM200.01 – RM300 | 4.35 | 1.25 | 1.85 | 7.45 |
| RM300.01 – RM400 | 6.15 | 1.75 | 2.65 | 10.55 |
| RM400.01 – RM500 | 7.85 | 2.25 | 3.35 | 13.45 |
| RM500.01 – RM600 | 9.65 | 2.75 | 4.15 | 16.55 |
| RM600.01 – RM700 | 11.35 | 3.25 | 4.85 | 19.45 |
| RM700.01 – RM800 | 13.15 | 3.75 | 5.65 | 22.55 |
| RM800.01 – RM900 | 14.85 | 4.25 | 6.35 | 25.45 |
| RM900.01 – RM1,000 | 16.65 | 4.75 | 7.15 | 28.55 |
| RM1,000.01 – RM1,100 | 18.35 | 5.25 | 7.85 | 31.45 |
| RM1,100.01 – RM1,200 | 20.15 | 5.75 | 8.65 | 34.55 |
| RM1,200.01 – RM1,300 | 21.85 | 6.25 | 9.35 | 37.45 |
| RM1,300.01 – RM1,400 | 23.65 | 6.75 | 10.15 | 40.55 |
| RM1,400.01 – RM1,500 | 25.35 | 7.25 | 10.85 | 43.45 |
| RM1,500.01 – RM1,600 | 27.15 | 7.75 | 11.65 | 46.55 |
| RM1,600.01 – RM1,700 | 28.85 | 8.25 | 12.35 | 49.45 |
| RM1,700.01 – RM1,800 | 30.65 | 8.75 | 13.15 | 52.55 |
| RM1,800.01 – RM1,900 | 32.35 | 9.25 | 13.85 | 55.45 |
| RM1,900.01 – RM2,000 | 34.15 | 9.75 | 14.65 | 58.55 |
| RM2,000.01 – RM2,100 | 35.85 | 10.25 | 15.35 | 61.45 |
| RM2,100.01 – RM2,200 | 37.65 | 10.75 | 16.15 | 64.55 |
| RM2,200.01 – RM2,300 | 39.35 | 11.25 | 16.85 | 67.45 |
| RM2,300.01 – RM2,400 | 41.15 | 11.75 | 17.65 | 70.55 |
| RM2,400.01 – RM2,500 | 42.85 | 12.25 | 18.35 | 73.45 |
| RM2,500.01 – RM2,600 | 44.65 | 12.75 | 19.15 | 76.55 |
| RM2,600.01 – RM2,700 | 46.35 | 13.25 | 19.85 | 79.45 |
| RM2,700.01 – RM2,800 | 48.15 | 13.75 | 20.65 | 82.55 |
| RM2,800.01 – RM2,900 | 49.85 | 14.25 | 21.35 | 85.45 |
| RM2,900.01 – RM3,000 | 51.65 | 14.75 | 22.15 | 88.55 |
| RM3,000.01 – RM3,100 | 53.35 | 15.25 | 22.85 | 91.45 |
| RM3,100.01 – RM3,200 | 55.15 | 15.75 | 23.65 | 94.55 |
| RM3,200.01 – RM3,300 | 56.85 | 16.25 | 24.35 | 97.45 |
| RM3,300.01 – RM3,400 | 58.65 | 16.75 | 25.15 | 100.55 |
| RM3,400.01 – RM3,500 | 60.35 | 17.25 | 25.85 | 103.45 |
| RM3,500.01 – RM3,600 | 62.15 | 17.75 | 26.65 | 106.55 |
| RM3,600.01 – RM3,700 | 63.85 | 18.25 | 27.35 | 109.45 |
| RM3,700.01 – RM3,800 | 65.65 | 18.75 | 28.15 | 112.55 |
| RM3,800.01 – RM3,900 | 67.35 | 19.25 | 28.85 | 115.45 |
| RM3,900.01 – RM4,000 | 69.15 | 19.75 | 29.65 | 118.55 |
| RM4,000.01 – RM4,100 | 70.85 | 20.25 | 30.35 | 121.45 |
| RM4,100.01 – RM4,200 | 72.65 | 20.75 | 31.15 | 124.55 |
| RM4,200.01 – RM4,300 | 74.35 | 21.25 | 31.85 | 127.45 |
| RM4,300.01 – RM4,400 | 76.15 | 21.75 | 32.65 | 130.55 |
| RM4,400.01 – RM4,500 | 77.85 | 22.25 | 33.35 | 133.45 |
| RM4,500.01 – RM4,600 | 79.65 | 22.75 | 34.15 | 136.55 |
| RM4,600.01 – RM4,700 | 81.35 | 23.25 | 34.85 | 139.45 |
| RM4,700.01 – RM4,800 | 83.15 | 23.75 | 35.65 | 142.55 |
| RM4,800.01 – RM4,900 | 84.85 | 24.25 | 36.35 | 145.45 |
| RM4,900.01 – RM5,000 | 86.65 | 24.75 | 37.15 | 148.55 |
| RM5,000.01 – RM5,100 | 88.35 | 25.25 | 37.85 | 151.45 |
| RM5,100.01 – RM5,200 | 90.15 | 25.75 | 38.65 | 154.55 |
| RM5,200.01 – RM5,300 | 91.85 | 26.25 | 39.35 | 157.45 |
| RM5,300.01 – RM5,400 | 93.65 | 26.75 | 40.15 | 160.55 |
| RM5,400.01 – RM5,500 | 95.35 | 27.25 | 40.85 | 163.45 |
| RM5,500.01 – RM5,600 | 97.15 | 27.75 | 41.65 | 166.55 |
| RM5,600.01 – RM5,700 | 98.85 | 28.25 | 42.35 | 169.45 |
| RM5,700.01 – RM5,800 | 100.65 | 28.75 | 43.15 | 172.55 |
| RM5,800.01 – RM5,900 | 102.35 | 29.25 | 43.85 | 175.45 |
| RM5,900.01 – RM6,000 | 104.15 | 29.75 | 44.65 | 178.55 |
| Above RM6,000 | 104.15 | 29.75 | 44.65 | 178.55 |
Category 2 contribution table — June 2026
Amounts in RM per month. Category 2 has no employee SOCSO deduction — the employer pays, plus the SKBBK amount. Total = employer + SKBBK.
| Monthly wage (RM) | Employer (RM) | SKBBK (RM) | Total (RM) |
|---|---|---|---|
| Up to RM30 | 0.30 | 0.20 | 0.50 |
| RM30.01 – RM50 | 0.50 | 0.30 | 0.80 |
| RM50.01 – RM70 | 0.80 | 0.50 | 1.30 |
| RM70.01 – RM100 | 1.10 | 0.65 | 1.75 |
| RM100.01 – RM140 | 1.50 | 0.90 | 2.40 |
| RM140.01 – RM200 | 2.10 | 1.25 | 3.35 |
| RM200.01 – RM300 | 3.10 | 1.85 | 4.95 |
| RM300.01 – RM400 | 4.40 | 2.65 | 7.05 |
| RM400.01 – RM500 | 5.60 | 3.35 | 8.95 |
| RM500.01 – RM600 | 6.90 | 4.15 | 11.05 |
| RM600.01 – RM700 | 8.10 | 4.85 | 12.95 |
| RM700.01 – RM800 | 9.40 | 5.65 | 15.05 |
| RM800.01 – RM900 | 10.60 | 6.35 | 16.95 |
| RM900.01 – RM1,000 | 11.90 | 7.15 | 19.05 |
| RM1,000.01 – RM1,100 | 13.10 | 7.85 | 20.95 |
| RM1,100.01 – RM1,200 | 14.40 | 8.65 | 23.05 |
| RM1,200.01 – RM1,300 | 15.60 | 9.35 | 24.95 |
| RM1,300.01 – RM1,400 | 16.90 | 10.15 | 27.05 |
| RM1,400.01 – RM1,500 | 18.10 | 10.85 | 28.95 |
| RM1,500.01 – RM1,600 | 19.40 | 11.65 | 31.05 |
| RM1,600.01 – RM1,700 | 20.60 | 12.35 | 32.95 |
| RM1,700.01 – RM1,800 | 21.90 | 13.15 | 35.05 |
| RM1,800.01 – RM1,900 | 23.10 | 13.85 | 36.95 |
| RM1,900.01 – RM2,000 | 24.40 | 14.65 | 39.05 |
| RM2,000.01 – RM2,100 | 25.60 | 15.35 | 40.95 |
| RM2,100.01 – RM2,200 | 26.90 | 16.15 | 43.05 |
| RM2,200.01 – RM2,300 | 28.10 | 16.85 | 44.95 |
| RM2,300.01 – RM2,400 | 29.40 | 17.65 | 47.05 |
| RM2,400.01 – RM2,500 | 30.60 | 18.35 | 48.95 |
| RM2,500.01 – RM2,600 | 31.90 | 19.15 | 51.05 |
| RM2,600.01 – RM2,700 | 33.10 | 19.85 | 52.95 |
| RM2,700.01 – RM2,800 | 34.40 | 20.65 | 55.05 |
| RM2,800.01 – RM2,900 | 35.60 | 21.35 | 56.95 |
| RM2,900.01 – RM3,000 | 36.90 | 22.15 | 59.05 |
| RM3,000.01 – RM3,100 | 38.10 | 22.85 | 60.95 |
| RM3,100.01 – RM3,200 | 39.40 | 23.65 | 63.05 |
| RM3,200.01 – RM3,300 | 40.60 | 24.35 | 64.95 |
| RM3,300.01 – RM3,400 | 41.90 | 25.15 | 67.05 |
| RM3,400.01 – RM3,500 | 43.10 | 25.85 | 68.95 |
| RM3,500.01 – RM3,600 | 44.40 | 26.65 | 71.05 |
| RM3,600.01 – RM3,700 | 45.60 | 27.35 | 72.95 |
| RM3,700.01 – RM3,800 | 46.90 | 28.15 | 75.05 |
| RM3,800.01 – RM3,900 | 48.10 | 28.85 | 76.95 |
| RM3,900.01 – RM4,000 | 49.40 | 29.65 | 79.05 |
| RM4,000.01 – RM4,100 | 50.60 | 30.35 | 80.95 |
| RM4,100.01 – RM4,200 | 51.90 | 31.15 | 83.05 |
| RM4,200.01 – RM4,300 | 53.10 | 31.85 | 84.95 |
| RM4,300.01 – RM4,400 | 54.40 | 32.65 | 87.05 |
| RM4,400.01 – RM4,500 | 55.60 | 33.35 | 88.95 |
| RM4,500.01 – RM4,600 | 56.90 | 34.15 | 91.05 |
| RM4,600.01 – RM4,700 | 58.10 | 34.85 | 92.95 |
| RM4,700.01 – RM4,800 | 59.40 | 35.65 | 95.05 |
| RM4,800.01 – RM4,900 | 60.60 | 36.35 | 96.95 |
| RM4,900.01 – RM5,000 | 61.90 | 37.15 | 99.05 |
| RM5,000.01 – RM5,100 | 63.10 | 37.85 | 100.95 |
| RM5,100.01 – RM5,200 | 64.40 | 38.65 | 103.05 |
| RM5,200.01 – RM5,300 | 65.60 | 39.35 | 104.95 |
| RM5,300.01 – RM5,400 | 66.90 | 40.15 | 107.05 |
| RM5,400.01 – RM5,500 | 68.10 | 40.85 | 108.95 |
| RM5,500.01 – RM5,600 | 69.40 | 41.65 | 111.05 |
| RM5,600.01 – RM5,700 | 70.60 | 42.35 | 112.95 |
| RM5,700.01 – RM5,800 | 71.90 | 43.15 | 115.05 |
| RM5,800.01 – RM5,900 | 73.10 | 43.85 | 116.95 |
| RM5,900.01 – RM6,000 | 74.40 | 44.65 | 119.05 |
| Above RM6,000 | 74.40 | 44.65 | 119.05 |
EIS (SIP): the rate, not a band table
EIS — the Employment Insurance System, or SIP (Sistem Insurans Pekerjaan) — is a separate contribution: 0.2% from the employer and 0.2% from the employee, on monthly wages up to the RM6,000 ceiling, capped at RM11.90 each (RM23.80 in total). It covers employees aged 18 to 60.
This page does not publish a band-by-band EIS table: the exact ringgit amounts follow the EIS Second Schedule (Act 800) bands, which were not transcribed for this page. The rate above is what the site’s calculators use, and two worked values from the site’s EIS calculator are: on a RM3,000 wage, EIS is RM5.90 each; on a RM6,000 wage, EIS is RM11.90 each (the cap). Try the net-salary calculator for a full payslip breakdown including EIS.
LINDUNG 24 Jam (SKBBK)
LINDUNG 24 Jam (SKBBK) is the 24-hour non-work accident cover added in 2026. It is paid by the employee: 0.75% of wages in Phase 1 (1 June 2026 – 31 May 2028), rising to 1.00% from 1 June 2028 and 1.25% from 1 June 2031, with the same RM6,000 wage ceiling. It is mandatory for foreign workers and voluntary for local employees (local voluntary participation effective 8 July 2026, per the PERKESO FAQ).
The SKBBK amounts are already in the tables above as their own column. Note that 0.75% is an approximation — the table’s band amounts are the exact figures: RM22.15 on a RM3,000 wage (not RM22.50) and RM44.65 at the ceiling (not RM45.00). Read the full LINDUNG 24 Jam guide or try the SKBBK calculator.
Worked examples: RM3,000 and RM6,000
Category 1, RM3,000 monthly wage (band RM2,900.01 – RM3,000): employer RM51.65, employee RM14.75, SKBBK RM22.15 — total RM88.55. EIS adds RM5.90 each (per the site’s EIS calculator).
Category 1, RM6,000 monthly wage (band RM5,900.01 – RM6,000, the ceiling row): employer RM104.15, employee RM29.75, SKBBK RM44.65 — total RM178.55. EIS adds RM11.90 each (the cap).
These figures match the site’s verified payroll examples: on RM6,000, the payroll calculator shows SOCSO RM29.75 (employee) / RM104.15 (employer) and EIS RM11.90. See the methodology page for the full test cases.
When contributions are due
Statutory contributions are generally payable by the 15th of the following month — SOCSO, EIS and SKBBK to PERKESO through the ASSIST portal. Late payment attracts charges, so payroll calendars are usually built around the 15th.
FAQ — SOCSO contribution table 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: 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 row 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 in the table?
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 table and the site’s calculators are independent estimates — use the net-salary calculator for a full payslip breakdown.
Related tools and guides
Net-salary calculator · Payroll calculator · EPF calculator · SKBBK calculator · PCB vs EPF, SOCSO and EIS · PCB tax bracket table 2026 · Reading a Malaysian payslip · LINDUNG 24 Jam guide · Methodology · All payroll tools
About these figures — read before relying on them
The amounts in both tables 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)