Key takeaways
- On a RM3,000 wage, SOCSO is RM51.65 from the employer and RM14.75 from the employee, and EIS is RM5.90 each.
- Contributions stop rising at the RM6,000 wage ceiling: RM104.15 employer and RM29.75 employee for SOCSO, RM11.90 each for EIS.
- From age 60 only the employer pays SOCSO (Employment Injury Scheme), at about 1.25%, and EIS no longer applies.
- PERKESO calculates on RM100 wage bands, so the amounts differ slightly from a straight percentage.
- Employers must pay each month’s contributions by the 15th of the following month.
How SOCSO and EIS are calculated
- SOCSO first category (under 60): about 1.75% employer and 0.5% employee, covering employment injury and invalidity.
- SOCSO second category (60 and above, or first joining at 55 or older): about 1.25%, paid by the employer only, covering employment injury.
- EIS: 0.2% employer and 0.2% employee, for employees aged 18 to 60. Workers aged 57 or older who never contributed before 57 are exempt.
- Wage ceiling: RM6,000 a month, since 1 October 2024.
PERKESO’s schedule uses RM100 wage bands and works out each band from its midpoint, which is why RM3,000 gives RM51.65 rather than exactly 1.75%. The calculator above follows the same method.
SOCSO and EIS contribution table 2026 (examples)
| Monthly wage | SOCSO employer | SOCSO employee | SOCSO total | Age 60+ (employer only) | EIS each |
|---|---|---|---|---|---|
| RM1,700 | RM28.85 | RM8.25 | RM37.10 | RM20.60 | RM3.30 |
| RM2,000 | RM34.15 | RM9.75 | RM43.90 | RM24.40 | RM3.90 |
| RM2,500 | RM42.85 | RM12.25 | RM55.10 | RM30.60 | RM4.90 |
| RM3,000 | RM51.65 | RM14.75 | RM66.40 | RM36.90 | RM5.90 |
| RM3,500 | RM60.35 | RM17.25 | RM77.60 | RM43.10 | RM6.90 |
| RM4,000 | RM69.15 | RM19.75 | RM88.90 | RM49.40 | RM7.90 |
| RM5,000 | RM86.65 | RM24.75 | RM111.40 | RM61.90 | RM9.90 |
| RM6,000 | RM104.15 | RM29.75 | RM133.90 | RM74.40 | RM11.90 |
| Above RM6,000 | RM104.15 | RM29.75 | RM133.90 | RM74.40 | RM11.90 |
Worked out with PERKESO’s band method; check PERKESO’s official schedule for payroll.
What SOCSO covers, and what it does not
SOCSO pays for work and commuting injuries, occupational diseases, and invalidity or death from any cause before 60; EIS supports you after involuntary job loss. It does not pay private hospital bills for illness, or a lump sum to clear your housing loan. Read the full PERKESO (SOCSO) guide for benefits and how to claim, and see where a medical card and life insurance fill the gaps.
Self-employed? LINDUNG KENDIRI plans
| Insured monthly income | Monthly contribution | Yearly contribution |
|---|---|---|
| RM1,050 | RM13.10 | RM157.20 |
| RM1,550 | RM19.40 | RM232.80 |
| RM2,950 | RM36.90 | RM442.80 |
| RM3,950 | RM49.40 | RM592.80 |
Self-employed people in the listed sectors, including e-hailing and p-hailing, choose one plan under LINDUNG KENDIRI (Act 789).