Malaysia SOCSO Perkeso Calculator 2026
Calculate Malaysia SOCSO (Social Security Organisation, PERKESO) and EIS (Employment Insurance Scheme) contributions for 2026. SOCSO: Employment Injury Scheme 1.25% (employer only) + Invalidity Scheme 0.5% (employer + employee). EIS: 0.2% each side. Wage ceiling RM5,000/month (raised to RM6,000 effective Oct 2024 — verify current).
SOCSO Schemes 2026
Employment Injury Scheme (EIS-injury): covers workplace accidents, occupational disease. Employer pays 1.25% of wages (capped). Employee pays nothing. Invalidity Scheme: covers permanent disability + death from any cause. Employer pays 0.5%, employee pays 0.5%. Self-Employed Social Security Scheme (SKSPS): voluntary for self-employed — RM13.10 to RM69.05/month based on tier selection. Coverage similar to employed.
EIS — Employment Insurance Scheme
Separate from SOCSO schemes. Under EIS Act 800/2017. Provides job-seeking allowance (50-80% of insured wage for 3-6 months) + retraining + early-warning benefits if retrenched. Employee 0.2% + Employer 0.2% of wages, capped. Covers all private-sector employees in companies with at least one employee.
Wage Ceiling — Effective Oct 2024
PERKESO raised the assumed wage ceiling from RM4,000 to RM5,000/month effective 1 Oct 2024 (Budget 2024 announcement). Some sources cite further raise to RM6,000 in 2026 — verify with PERKESO. Above the ceiling, contributions plateau at the ceiling rate. Means high-income employees and employers pay fixed contributions regardless of actual salary.
Foreign Workers Coverage
Foreign workers in Malaysia: covered under SOCSO Employment Injury Scheme (employer pays 1.25%). NOT covered under Invalidity Scheme (private insurance recommended). NOT covered under EIS. Self-employed foreigners: not eligible for SKSPS (Malaysian citizens only). Foreign worker injury claim: file via foreign worker's employer to PERKESO branch.
Sources: Pertubuhan Keselamatan Sosial (PERKESO) Acts 4/1969 + 800/2017, Budget 2024 wage ceiling raise. Last updated: May 2026.
Frequently Asked Questions
What does SOCSO cover?
Two schemes: (1) Employment Injury Scheme — workplace accidents, occupational disease (employer only 1.25%). (2) Invalidity Scheme — permanent disability + death from any cause (employer + employee 0.5% each). Self-employed: voluntary SKSPS scheme.
What is EIS in Malaysia?
Employment Insurance Scheme — separate from SOCSO. Provides job-seeking allowance (50-80% wage for 3-6 months) if retrenched, plus retraining + early-warning. Employee 0.2% + Employer 0.2%. All private-sector employees in companies with at least one worker.
What is the SOCSO wage ceiling?
RM5,000/month (raised from RM4,000 effective 1 Oct 2024 per Budget 2024). Above ceiling, contributions plateau. Some sources cite further increase to RM6,000 in 2026 — verify with PERKESO.
Are foreign workers covered by SOCSO?
Yes for Employment Injury Scheme (employer 1.25%). NOT for Invalidity Scheme. NOT for EIS. NOT for self-employed SKSPS. Foreign worker injury claim filed via employer to PERKESO branch.
What about employees aged 60+?
Only Employment Injury Scheme applies (employer 1.25%). No Invalidity Scheme or EIS contributions for either side. Designed because elderly workers near retirement face limited retraining benefit.