How is EPF calculated in Malaysia?

EPF (Employees Provident Fund) is calculated based on a fixed percentage of the employee's gross monthly wage. The standard rate is typically 11% for employees and 12% to 13% for employers, depending on the wage amount and age.

What are SOCSO and EIS deductions?

SOCSO (PERKESO) provides social security protection. The deduction is capped at a salary ceiling (currently RM6,000). EIS (Employment Insurance System) provides support for retrenched workers and is calculated at 0.2% for both employer and employee.

How is LHDN PCB (MTD) calculated?

Monthly Tax Deduction (PCB) is calculated by LHDN based on an individual's taxable income, taking into account tax reliefs, rebates, marital status, and number of dependents.

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SOCSO Calculator Malaysia (PERKESO) 2026

Q: What happens if my employer doesn't pay SOCSO contributions?

Employers who fail to register employees or pay SOCSO contributions face penalties of up to RM10,000 fine and/or 2 years imprisonment under the Employees' Social Security Act 1969. Non-compliance can be reported via PERKESO's ASSIST Portal.

Q: Can I withdraw my SOCSO contributions like EPF?

No. SOCSO functions strictly as a mandatory social insurance scheme rather than an individual savings account. Benefits are paid out only upon filing valid claims under the Employment Injury Scheme or Invalidity Scheme.

Q: Does SOCSO coverage continue after I resign?

No. Standard coverage under the Employment Injury Scheme ends upon resignation, though historical claims for injuries during employment remain valid and new employers will resume contributions.

Q: Are self-employed and gig workers eligible for SOCSO?

Yes. Self-employed individuals, freelancers, and gig workers can enroll in the Self-Employment Social Security Scheme (SKSPS) to receive statutory protection and medical benefits.

Q: Does SOCSO cover foreign workers in Malaysia?

Yes. SOCSO coverage is mandatory for all documented foreign workers under the Employment Injury Scheme, funded via a 1.25% employer contribution rate.

Calculate employee and employer SOCSO & EIS contributions instantly for FREE.

Enter Details

Gross Monthly Salary *

Age Group

Below 60 Above 60

Nationality

Malaysian Foreigner

Include Lindung 24 Jam contribution Voluntary — opt out by 31 Aug 2026

Calculation Results

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Employee contribution (Monthly)

RM 0.00

Employer contribution (Monthly)

RM 0.00

Lindung 24 Jam (Monthly)

RM 0.00

Estimate only — actual amount follows PERKESO's official salary-band table. Rate rises in phases: 0.75% (Jun 2026–May 2028) → 1.00% (Jun 2028–May 2031) → 1.25% (from Jun 2031).

Total Contribution RM 0.00

Annual Employee Contribution RM 0.00

Annual Employer Contribution RM 0.00

This calculator is for reference only.
Please check official PERKESO guidelines for accurate deductions.

What is SOCSO (PERKESO)?

SOCSO (Social Security Organization), known as PERKESO, provides essential social security protection to Malaysian employees through comprehensive coverage schemes.

🏥 Work-related injuries

♿ Disability protection

🩺 Medical support

💰 Loss of income coverage

How SOCSO Contribution Works

SOCSO contribution is calculated based on two main variables: your monthly gross salary and your age.

Gross Monthly Salary

SOCSO is structured by contribution bands:

✓ Uses official contribution tables.
✓ Salaries mapped to specific bands.
✓ Ceiling capped at RM6,000.

Age Factor

Your age determines protection scope:

✓ Below 60: Full protection coverage.
✓ 60 & Above: Employment injury only.

Coverage Categories (Act 4)

The Employees’ Social Security Act 1969 provides protection to all Malaysian employees, regardless of religion, nationality, or permanent status.

Category 1

Below 60 Years Old

Full coverage: Employment Injury & Invalidity Schemes. Employer and employee contribute.

Employer

~1.75%

Employee

~0.5%

Category 2

60 Years & Above

Limited coverage: Employment Injury Scheme only. Only employer contributes; Employee pays RM0.

Employer

~1.25%

Employee

The 10 Types of SOCSO Claims in Malaysia

1. Temporary Disablement Benefit (Faedah Hilang Upaya Sementara)

When: Employee temporarily unable to work due to work-related injury or illness

Benefit: Daily cash allowance until recovery

Example: Arm injury during machine operation requiring rest

2. Permanent Disablement Benefit (Faedah Hilang Upaya Kekal)

When: Permanent loss of function due to workplace accident

Benefit: Monthly pension or lump sum based on disability level

Example: Permanent hearing loss from loud machinery

3. Dependants’ Benefit (Faedah Orang Tanggungan)

When: Employee dies due to work-related accident or disease

Benefit: Monthly pension for dependants

Example: Family supported after workplace accident death

4. Funeral Benefit (Faedah Pengurusan Mayat)

When: Death due to work-related causes

Benefit: One-off payment for funeral costs

Example: Financial aid for funeral arrangements

5. Education Benefit (Faedah Pendidikan)

When: Children of eligible employees receive support

Benefit: Covers education fees and expenses

Example: University tuition support for employee’s child

6. Medical Benefit (Faedah Perubatan)

When: Treatment for work-related injuries or diseases

Benefit: Covers hospital, surgery, and medication

Example: Surgery for work-related injury

7. Rehabilitation Benefit (Faedah Pemulihan)

When: Employee needs recovery support after injury

Benefit: Rehab services, training, or prosthetics

Example: Physiotherapy or prosthetic support

8. Constant Attendance Allowance (Elaun Layan Sentiasa)

When: Employee requires constant care due to disability

Benefit: Monthly allowance for caregiver support

Example: Paralysis requiring full-time care

9. Invalidity Pension (Pencen Ilat)

When: Unable to work due to non-work-related illness

Benefit: Monthly pension

Example: Severe illness preventing continued work

10. Invalidity Grant (Geran Ilat)

When: Does not qualify for invalidity pension

Benefit: One-off lump sum

Example: Early financial support due to illness

Payment Schedule & Compliance

📅

Monthly Deadline

Contributions must be paid by the 15th of the following month.

⚠️

Late Payment Penalty

Late interest of 6% per annum applies to overdue payments.

SOCSO & EIS Salary Ceiling Update

Effective 1st October 2024, the monthly salary ceiling for both SOCSO and EIS contributions has increased.

Old

RM5,000

→

New

RM6,000

SOCSO Contribution Table (2026 Updated)

Official contribution rates mapped to salary bands.

No	Salary Range	Employer	Employee	Total	Employer Only
1	Wages up to RM30	RM0.40	RM0.10	RM0.50	RM0.30
2	Exceed RM30 but not exceed RM50	RM0.70	RM0.20	RM0.90	RM0.50
3	Exceed RM50 but not exceed RM70	RM1.10	RM0.30	RM1.40	RM0.80
4	Exceed RM70 but not exceed RM100	RM1.50	RM0.40	RM1.90	RM1.10
5	Exceed RM100 but not exceed RM140	RM2.10	RM0.60	RM2.70	RM1.50
6	Exceed RM140 but not exceed RM200	RM2.95	RM0.85	RM3.80	RM2.10
7	Exceed RM200 but not exceed RM300	RM4.35	RM1.25	RM5.60	RM3.10
8	Exceed RM300 but not exceed RM400	RM6.15	RM1.75	RM7.90	RM4.40
9	Exceed RM400 but not exceed RM500	RM7.85	RM2.25	RM10.10	RM5.60
10	Exceed RM500 but not exceed RM600	RM9.65	RM2.75	RM12.40	RM6.90
11	Exceed RM600 but not exceed RM700	RM11.35	RM3.25	RM14.60	RM8.10
12	Exceed RM700 but not exceed RM800	RM13.15	RM3.75	RM16.90	RM9.40
13	Exceed RM800 but not exceed RM900	RM14.85	RM4.25	RM19.10	RM10.60
14	Exceed RM900 but not exceed RM1,000	RM16.65	RM4.75	RM21.40	RM11.90
15	Exceed RM1,000 but not exceed RM1,100	RM18.35	RM5.25	RM23.60	RM13.10
16	Exceed RM1,100 but not exceed RM1,200	RM20.15	RM5.75	RM25.90	RM14.40
17	Exceed RM1,200 but not exceed RM1,300	RM21.85	RM6.25	RM28.10	RM15.60
18	Exceed RM1,300 but not exceed RM1,400	RM23.65	RM6.75	RM30.40	RM16.90
19	Exceed RM1,400 but not exceed RM1,500	RM25.35	RM7.25	RM32.60	RM18.10
20	Exceed RM1,500 but not exceed RM1,600	RM27.15	RM7.75	RM34.90	RM19.40
21	Exceed RM1,600 but not exceed RM1,700	RM28.85	RM8.25	RM37.10	RM20.60
22	Exceed RM1,700 but not exceed RM1,800	RM30.65	RM8.75	RM39.40	RM21.90
23	Exceed RM1,800 but not exceed RM1,900	RM32.35	RM9.25	RM41.60	RM23.10
24	Exceed RM1,900 but not exceed RM2,000	RM34.15	RM9.75	RM43.90	RM24.40
25	Exceed RM2,000 but not exceed RM2,100	RM35.85	RM10.25	RM46.10	RM25.60
26	Exceed RM2,100 but not exceed RM2,200	RM37.65	RM10.75	RM48.40	RM26.90
27	Exceed RM2,200 but not exceed RM2,300	RM39.35	RM11.25	RM50.60	RM28.10
28	Exceed RM2,300 but not exceed RM2,400	RM41.15	RM11.75	RM52.90	RM29.40
29	Exceed RM2,400 but not exceed RM2,500	RM42.85	RM12.25	RM55.10	RM30.60
30	Exceed RM2,500 but not exceed RM2,600	RM44.65	RM12.75	RM57.40	RM31.90
31	Exceed RM2,600 but not exceed RM2,700	RM46.35	RM13.25	RM59.60	RM33.10
32	Exceed RM2,700 but not exceed RM2,800	RM48.15	RM13.75	RM61.90	RM34.40
33	Exceed RM2,800 but not exceed RM2,900	RM49.85	RM14.25	RM64.10	RM35.60
34	Exceed RM2,900 but not exceed RM3,000	RM51.65	RM14.75	RM66.40	RM36.90
35	Exceed RM3,000 but not exceed RM3,100	RM53.35	RM15.25	RM68.60	RM38.10
36	Exceed RM3,100 but not exceed RM3,200	RM55.15	RM15.75	RM70.90	RM39.40
37	Exceed RM3,200 but not exceed RM3,300	RM56.85	RM16.25	RM73.10	RM40.60
38	Exceed RM3,300 but not exceed RM3,400	RM58.65	RM16.75	RM75.40	RM41.90
39	Exceed RM3,400 but not exceed RM3,500	RM60.35	RM17.25	RM77.60	RM43.10
40	Exceed RM3,500 but not exceed RM3,600	RM62.15	RM17.75	RM79.90	RM44.40
41	Exceed RM3,600 but not exceed RM3,700	RM63.85	RM18.25	RM82.10	RM45.60
42	Exceed RM3,700 but not exceed RM3,800	RM65.65	RM18.75	RM84.40	RM46.90
43	Exceed RM3,800 but not exceed RM3,900	RM67.35	RM19.25	RM86.60	RM48.10
44	Exceed RM3,900 but not exceed RM4,000	RM69.15	RM19.75	RM88.90	RM49.40
45	Exceed RM4,000 but not exceed RM4,100	RM70.85	RM20.25	RM91.10	RM50.60
46	Exceed RM4,100 but not exceed RM4,200	RM72.65	RM20.75	RM93.40	RM51.90
47	Exceed RM4,200 but not exceed RM4,300	RM74.35	RM21.25	RM95.60	RM53.10
48	Exceed RM4,300 but not exceed RM4,400	RM76.15	RM21.75	RM97.90	RM54.40
49	Exceed RM4,400 but not exceed RM4,500	RM77.85	RM22.25	RM100.10	RM55.60
50	Exceed RM4,500 but not exceed RM4,600	RM79.65	RM22.75	RM102.40	RM56.90
51	Exceed RM4,600 but not exceed RM4,700	RM81.35	RM23.25	RM104.60	RM58.10
52	Exceed RM4,700 but not exceed RM4,800	RM83.15	RM23.75	RM106.90	RM59.40
53	Exceed RM4,800 but not exceed RM4,900	RM84.85	RM24.25	RM109.10	RM60.60
54	Exceed RM4,900 but not exceed RM5,000	RM86.65	RM24.75	RM111.40	RM61.90
55	Exceed RM5,000 but not exceed RM5,100	RM88.35	RM25.25	RM113.60	RM63.10
56	Exceed RM5,100 but not exceed RM5,200	RM90.15	RM25.75	RM115.90	RM64.40
57	Exceed RM5,200 but not exceed RM5,300	RM91.85	RM26.25	RM118.10	RM65.60
58	Exceed RM5,300 but not exceed RM5,400	RM93.65	RM26.75	RM120.40	RM66.90
59	Exceed RM5,400 but not exceed RM5,500	RM95.35	RM27.25	RM122.60	RM68.10
60	Exceed RM5,500 but not exceed RM5,600	RM97.15	RM27.75	RM124.90	RM69.40
61	Exceed RM5,600 but not exceed RM5,700	RM98.85	RM28.25	RM127.10	RM70.60
62	Exceed RM5,700 but not exceed RM5,800	RM100.65	RM28.75	RM129.40	RM71.90
63	Exceed RM5,800 but not exceed RM5,900	RM102.35	RM29.25	RM131.60	RM73.10
64	Exceed RM5,900 but not exceed RM6,000	RM104.15	RM29.75	RM133.90	RM74.40
65	Wages exceed RM6,000	RM104.15	RM29.75	RM133.90	RM74.40

SOCSO Contribution Table 2026 (PERKESO)

SOCSO contributions are based on your monthly salary bracket. The contribution ceiling was updated from RM5,000 to RM6,000 in October 2024. Employees earning above RM6,000 pay the same maximum amount as RM6,000.

Category	Details
Malaysian below 60	Both schemes (Employee + Employer)
Malaysian above 60	Employment Injury only (Employer only)
Foreigner	Employment Injury only (Employer only)
Salary ceiling	RM6,000/month (Updated Oct 2024)

Key SOCSO Amounts:

Salary	Employee	Employer
RM 1,000	RM 3.90	RM 14.10
RM 2,000	RM 9.75	RM 35.25
RM 3,000	RM 14.75	RM 53.25
RM 4,000	RM 19.75	RM 71.25
RM 5,000	RM 24.75	RM 86.65
RM 6,000+	RM 24.75	RM 86.65

Note: For salaries above RM6,000, SOCSO contribution remains at the RM6,000 ceiling amount.

EIS Rates 2026:

Salary	Employee	Employer
RM 1,000	RM 2.00	RM 2.00
RM 2,000	RM 3.90	RM 3.90
RM 3,000	RM 5.90	RM 5.90
RM 4,000	RM 7.90	RM 7.90
RM 5,000	RM 9.90	RM 9.90
RM 6,000+	RM 11.90	RM 11.90

💳

Payment Methods

• FPX online banking
• PERKESO ASSIST Portal
• Direct Debit Authorisation
• Bank portals (Maybank, CIMB)
• Over-the-counter payments

💻

ASSIST Portal

• Register new employees
• Submit monthly contributions
• Track payment history
• Manage employer records

🎯

Who Should Use This?

• HR Managers & Payroll Teams
• Business Owners & SMEs
• Accounting Professionals
• Employees verifying deductions

What is PERKESO LINDUNG 24 Jam?

PERKESO LINDUNG 24 Jam (Skim Kemalangan Bukan Bencana Kerja) is a social protection scheme introduced by PERKESO to provide financial protection for employees who suffer non-work-related accidents.

It may cover eligible accidents occurring outside working hours, such as:

Accidents at home
Personal travel within Malaysia
Sports and recreational activities
Other eligible non-work-related accidents

Eligible benefits may include:

Medical Benefits
Temporary Disablement Benefit
Permanent Disablement Benefit
Dependants' Benefit
Funeral Benefit
Rehabilitation and Return to Work (RTW)

Coverage is subject to PERKESO's terms and eligibility requirements.

PERKESO LINDUNG 24 Jam Contributions

Contributions are currently fully borne by employees, while employers are responsible for deducting and remitting the contributions together with monthly SOCSO contributions.

Period	Employee Contribution
1 June 2026 – 31 May 2028	0.75% of monthly wages
1 June 2028 – 31 May 2031	1.00% of monthly wages
From 1 June 2031	1.25% of monthly wages

Is LINDUNG 24 Jam Mandatory?

Malaysian employees: Participation is voluntary.
Foreign employees: Participation remains mandatory under current PERKESO requirements.

Does LINDUNG 24 Jam Affect SOCSO Contributions?

LINDUNG 24 Jam does not replace or change existing SOCSO employer contribution rates. It is an additional employee contribution for eligible participants while existing SOCSO schemes continue as normal.

Frequently Asked Questions

Got questions about SOCSO (PERKESO) contributions in Malaysia? Find the answers to the most common questions below.

What happens if my employer doesn't pay SOCSO contributions?

Non-compliance with statutory PERKESO contribution regulations incurs strict statutory penalties under the Employees' Social Security Act 1969:

Legal Penalties: Non-compliant employers face fines of up to RM10,000 fine, imprisonment of up to 2 years imprisonment, or both.
Loss of Coverage: Failure to pay compromises employee eligibility for vital Employment Injury Scheme and Invalidity Scheme protection.
Reporting Non-Compliance: Employees can report non-paying employers online via PERKESO's ASSIST Portal or by visiting any physical PERKESO branch nationwide.

Can I withdraw my SOCSO contributions like EPF?

No. Unlike KWSP (EPF), SOCSO functions strictly as a mandatory social insurance scheme rather than an individual savings account:

No Lump-Sum Withdrawals: Contributions pooled into national protection funds cannot be withdrawn upon resignation, retirement, or job change.
Claim-Based Benefits: Financial payouts and medical benefits are disbursed only upon filing valid claims under the Employment Injury Scheme or Invalidity Scheme.
Comprehensive Protection: Provides lifelong medical treatment, temporary/permanent disablement allowances, pensions, and dependants' benefits following workplace accidents or severe illnesses.

Does SOCSO coverage continue after I resign?

No. Standard employment-based coverage ends once active contributions cease, subject to specific claim conditions:

Active Employment Term: Standard protection under the Employment Injury Scheme ends on your last day of employment.
Historical Claims: You remain eligible to file claims for injuries, occupational diseases, or disabilities incurred during your period of active coverage.
New Job Continuation: Your new employer automatically resumes contributions under your existing PERKESO registration.

Are self-employed and gig workers eligible for SOCSO?

Yes! Self-employed workers, e-hailing drivers, delivery riders, and freelancers are covered under dedicated statutory protection:

Self-Employment Social Security Scheme (SKSPS): Enables self-employed individuals and gig workers to register and contribute voluntarily.
Occupational Protection: Provides medical, temporary disablement, permanent disablement, and dependants' benefits tailored for independent work environments.
Online Registration: Convenient enrollment and contribution payments can be processed directly via the PERKESO Matrix Portal or ASSIST Portal.

Does SOCSO cover foreign workers in Malaysia?

Yes. Protection under PERKESO is mandatory for all documented non-citizens and foreign workers:

Mandatory Registration: Employers are legally required to register and contribute for all foreign employees under the Employees' Social Security Act 1969.
Employment Injury Scheme: Covers foreign workers against workplace accidents, commuting accidents, and occupational diseases.
Contribution Rates: Employers contribute 1.25% of the foreign employee's monthly wage, while foreign employees are exempt from employee-side deductions.

Official PERKESO Calculator

Use the official PERKESO calculator for the most accurate SOCSO contribution reference.

Go to PERKESO Calculator

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SOCSO Calculator Malaysia (PERKESO) 2026

Enter Details

What is SOCSO (PERKESO)?

How SOCSO Contribution Works

Gross Monthly Salary

Age Factor

Coverage Categories (Act 4)

Below 60 Years Old

60 Years & Above

The 10 Types of SOCSO Claims in Malaysia

1. Temporary Disablement Benefit (Faedah Hilang Upaya Sementara)

2. Permanent Disablement Benefit (Faedah Hilang Upaya Kekal)

3. Dependants’ Benefit (Faedah Orang Tanggungan)

4. Funeral Benefit (Faedah Pengurusan Mayat)

5. Education Benefit (Faedah Pendidikan)

6. Medical Benefit (Faedah Perubatan)

7. Rehabilitation Benefit (Faedah Pemulihan)

8. Constant Attendance Allowance (Elaun Layan Sentiasa)

9. Invalidity Pension (Pencen Ilat)

10. Invalidity Grant (Geran Ilat)

Payment Schedule & Compliance

SOCSO & EIS Salary Ceiling Update

SOCSO Contribution Table (2026 Updated)

SOCSO Contribution Table 2026 (PERKESO)

Payment Methods

ASSIST Portal

Who Should Use This?

What is PERKESO LINDUNG 24 Jam?

PERKESO LINDUNG 24 Jam Contributions

Is LINDUNG 24 Jam Mandatory?

Does LINDUNG 24 Jam Affect SOCSO Contributions?

Frequently Asked Questions

Official PERKESO Calculator

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