SOCSO Contribution Calculator (SOCSO + EIS, PERKESO Table)
Enter a monthly wage to read the exact SOCSO contribution from the PERKESO contribution table, plus the EIS contribution and the new LINDUNG 24 Jam (non-employment injury) share. Figures are the 2026 schedules published by PERKESO; no separate 2027 table has been published. The wage ceiling is RM6,000 a month.
A SOCSO contribution is the monthly amount an employer and an employee pay to PERKESO (the Social Security Organisation of Malaysia) under the Employees' Social Security Act 1969. It is not a flat percentage: PERKESO publishes a contribution table with 65 wage bands, and the amount is fixed for each band up to a wage ceiling of RM6,000 a month.
SOCSO Contribution Table 2026 (selected wage bands)
These rows are copied from the PERKESO schedule for the First Category, which now includes the Non-Employment Injury Scheme (SKBBK, branded LINDUNG 24 Jam). EIS is from the Act 800 schedule. The calculator holds all 65 bands.
| Monthly wage | SOCSO employer | Employee: Invalidity | Employee: LINDUNG 24 Jam | EIS (each side) |
|---|---|---|---|---|
| RM1,400 to RM1,500 | RM25.35 | RM7.25 | RM10.85 | RM2.90 |
| RM2,900 to RM3,000 | RM51.65 | RM14.75 | RM22.15 | RM5.90 |
| RM4,400 to RM4,500 | RM77.85 | RM22.25 | RM33.35 | RM8.90 |
| RM5,900 to RM6,000 | RM104.15 | RM29.75 | RM44.65 | RM11.90 |
| Above RM6,000 | RM104.15 | RM29.75 | RM44.65 | RM11.90 |
Worked Example: RM4,500 a Month
A wage of RM4,500 falls in the band "exceeds RM4,400 but does not exceed RM4,500". The employer pays RM77.85 SOCSO and RM8.90 EIS, a total of RM86.75. The employee pays RM22.25 for the Invalidity Scheme, RM33.35 for LINDUNG 24 Jam and RM8.90 EIS, a total of RM64.50. PERKESO receives RM151.25 for the month. An employee who has opted out of LINDUNG 24 Jam pays RM31.15 instead of RM64.50.
What Changed: Wage Ceiling and LINDUNG 24 Jam
Two things on older SOCSO calculators are out of date. First, the wage ceiling rose from RM5,000 to RM6,000 a month from 1 October 2024, for both SOCSO (Act 4) and EIS (Act 800). Second, the Employees' Social Security (Amendment) Act 2026 added the Non-Employment Injury Scheme from 1 June 2026. Its contribution is paid entirely by the employee, at 0.75% for the first two years, 1.0% for the next three years and 1.25% from the sixth year. Following a Cabinet decision on 8 July 2026 the scheme is voluntary for local employees, who are enrolled by default and may opt out, and mandatory for foreign workers.
First Category or Second Category?
The First Category covers the Employment Injury Scheme and the Invalidity Scheme, with contributions from both employer and employee. The Second Category covers the Employment Injury Scheme only, so the employee pays no Invalidity share and the employer pays a lower amount (RM55.60 instead of RM77.85 at RM4,500). Which category applies to an employee is set by the Act and recorded by PERKESO; check the employee's record in the ASSIST portal before choosing.
Source and Disclaimer
This calculator reads the schedules as published in October 2026. It does not cover the separate schedule for foreign workers, domestic workers or the self-employed scheme, and it is not payroll advice.
Sources: PERKESO — Contribution Rate (Act 4 schedule including SKBBK, Act 800 schedule); PERKESO — LINDUNG 24 Jam and its FAQ. Last updated: October 2026.