SOCSO and EIS Contribution Table 2026: How Much Is Deducted From Your Salary

Quick Answer: In 2026, Malaysian employees under 60 pay about 0.5% of wages to SOCSO and 0.2% to EIS, while employers pay about 1.75% and 0.2%. Both stop rising at RM6,000 of monthly wages. On a RM3,000 salary, RM14.75 SOCSO and RM5.90 EIS are deducted, RM20.65 in total.

Key fact	Rule in 2026
SOCSO, employee under 60	About 0.5% of wages (invalidity scheme)
SOCSO, employer, employee under 60	About 1.75% (employment injury and invalidity)
SOCSO, employee 60 and above	Nothing; employer pays about 1.25%
EIS	About 0.2% each, ages 18 to 60
Wage ceiling	RM6,000 a month, since 1 October 2024
LINDUNG 24 Jam	Voluntary for Malaysian employees; 0.75% of wages in its first phase
Example: RM3,000 salary	RM20.65 from you, RM57.55 from your employer

From PERKESO's contribution tables under the Employees' Social Security Act 1969 (Act 4) and the Employment Insurance System Act 2017 (Act 800); checked 1 October 2026. The same tables power the SuperJobs salary calculator.

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What is the SOCSO contribution rate in 2026?

SOCSO (PERKESO) contributions depend on your age:

Category	Who	Employer	Employee	Schemes covered
First category	Employees under 60	About 1.75%	About 0.5%	Employment injury and invalidity
Second category	Employees 60 and above	About 1.25%	Nothing	Employment injury only

PERKESO does not apply an exact percentage. It uses a table of wage bands, and each band has a fixed contribution, which is why the amounts are not exactly 0.5% or 1.75% of your salary. Contributions are worked out on your monthly wages up to a ceiling of RM6,000, raised from RM5,000 on 1 October 2024.

SOCSO and EIS contribution table 2026

Monthly wages	Your SOCSO	Your EIS	Total from you	Employer SOCSO	Employer EIS	Total from employer
RM1,700	RM8.25	RM3.30	RM11.55	RM28.85	RM3.30	RM32.15
RM2,000	RM9.75	RM3.90	RM13.65	RM34.15	RM3.90	RM38.05
RM2,500	RM12.25	RM4.90	RM17.15	RM42.85	RM4.90	RM47.75
RM3,000	RM14.75	RM5.90	RM20.65	RM51.65	RM5.90	RM57.55
RM3,500	RM17.25	RM6.90	RM24.15	RM60.35	RM6.90	RM67.25
RM4,000	RM19.75	RM7.90	RM27.65	RM69.15	RM7.90	RM77.05
RM4,500	RM22.25	RM8.90	RM31.15	RM77.85	RM8.90	RM86.75
RM5,000	RM24.75	RM9.90	RM34.65	RM86.65	RM9.90	RM96.55
RM5,500	RM27.25	RM10.90	RM38.15	RM95.35	RM10.90	RM106.25
RM6,000 and above	RM29.75	RM11.90	RM41.65	RM104.15	RM11.90	RM116.05

Employees under 60, from PERKESO's Act 4 and Act 800 tables, without the voluntary LINDUNG 24 Jam scheme. Checked 1 October 2026.

For a salary between these rows, find your band in PERKESO's full table, or enter your salary in the salary calculator, which uses the same bands.

What is LINDUNG 24 Jam and do you have to pay it?

LINDUNG 24 Jam, formally the non-employment injury scheme, covers accidents outside work, such as on weekends or on holiday. It is paid entirely by the employee, with no employer share.

PERKESO states that the scheme is no longer compulsory for local employees: participation is voluntary, and you choose whether to opt in. It remains mandatory for foreign workers. The employee rate rises in phases: 0.75% of wages for the first two years, 1.0% for the next three, and 1.25% from the sixth year.

If you opt in, your SOCSO deduction rises:

Monthly wages	Your SOCSO without LINDUNG	Your SOCSO with LINDUNG
RM2,000	RM9.75	RM24.40
RM3,000	RM14.75	RM36.90
RM4,000	RM19.75	RM49.40
RM5,000	RM24.75	RM61.90
RM6,000 and above	RM29.75	RM74.40

PERKESO contribution table, first-phase rate; checked 1 October 2026.

If your pay slip shows the higher figure and you did not choose to join, ask HR to check your participation status with PERKESO.

What is EIS and how much is deducted?

The Employment Insurance System (EIS, or SIP) supports you if you lose your job, with a temporary allowance, job search help and training. You and your employer each pay about 0.2% of wages, up to the RM6,000 ceiling. EIS covers employees aged 18 to 60; it does not apply below 18 or from age 60. If you are retrenched, apply through PERKESO within 60 days; our guide to retrenchment and lay-off rights explains the process.

Worked example: SOCSO and EIS on a first salary

Farhan is a composite case, not a real person. He joins a logistics company in Shah Alam as an operations executive on RM3,500 a month. He is a Malaysian citizen aged 25 and has not opted in to LINDUNG 24 Jam.

Item	Amount
Gross salary	RM3,500.00
EPF (11%)	minus RM385.00
SOCSO	minus RM17.25
EIS	minus RM6.90
Income tax (PCB)	RM0.00
Take-home pay	RM3,090.85
Employer SOCSO	RM60.35
Employer EIS	RM6.90

Farhan's SOCSO and EIS together cost him RM24.15 a month, or RM289.80 a year. If he opted in to LINDUNG 24 Jam, his SOCSO would rise to RM43.10 a month and his take-home pay would fall to RM3,065.00, in exchange for cover against accidents outside work. Whether that is worth it depends on whether he already has personal accident insurance. His employer pays RM67.25 a month on top of his salary. Over a year, Farhan's contributions also count toward the RM350 tax relief for SOCSO and EIS. Our guide to understanding your pay slip shows where each line appears.

What does SOCSO cover?

• Employment injury scheme: medical treatment, temporary and permanent disablement benefits, and dependants' benefits for accidents at work or while commuting for work, and for occupational diseases. Paid by the employer.
• Invalidity scheme: a pension or grant if illness or injury permanently stops you from working before 60, and survivors' benefits. Shared by employer and employee.
• LINDUNG 24 Jam (if you opt in): cover for accidents outside work.

SOCSO and EIS are insurance, not savings. Unlike EPF, you do not get the money back unless you make a claim. Compare the EPF side in our EPF contribution rates table.

Who must contribute, and when?

SOCSO covers every employee working under a contract of service or apprenticeship in the private sector, as well as contract and temporary staff of federal and state government bodies. Permanent, contract, probation and part-time staff are all included. Foreign workers are covered by SOCSO but not by EIS.

Your employer has two deadlines:

Duty	Deadline
Register a new employee with PERKESO	Within 30 days of hiring
Pay the month's SOCSO and EIS contributions	By the 15th of the following month

So contributions on your January wages must reach PERKESO by 15 February. If you are an intern, ask whether you have a contract of service or apprenticeship; students on university-arranged industrial training often do not, and their protection is usually arranged through the university instead. Our guide to your first week as an intern covers what to check when you start.

You can check your contribution record through PERKESO's online services. If months are missing, raise it with HR first, then with PERKESO, since unpaid contributions can affect any future claim.

Can you claim tax relief for SOCSO and EIS?

Yes. Your own SOCSO and EIS contributions qualify for income tax relief of up to RM350 a year combined. At RM6,000 of wages, your annual contributions without LINDUNG come to RM499.80, so the relief is capped at RM350. The SuperJobs salary calculator includes this relief when estimating your monthly tax.

What mistakes do employees make with SOCSO?

• Expecting an exact percentage. PERKESO uses wage bands, so amounts differ slightly from 0.5% or 0.2%.
• Not checking LINDUNG 24 Jam. It is voluntary for Malaysian employees; check whether you opted in.
• Treating SOCSO like EPF. It is insurance, not a balance you can withdraw.
• Missing the EIS deadline. Claims after losing your job must be made within 60 days.
• Not checking contributions. Use PERKESO's online services to confirm your employer is paying.
• Using pre-2024 tables. The wage ceiling rose from RM5,000 to RM6,000 on 1 October 2024, so older tables understate deductions for higher earners.

Where to go next

• See every deduction on your pay slip in our pay slip guide.
• Look up EPF for any salary in our EPF contribution rates table.
• Working for yourself? Our freelancer tax and legal guide covers SOCSO for the self-employed.
• Work out your take-home pay with the salary calculator.

Sources

All checked 1 October 2026.

• PERKESO, rate of contribution: Act 4 and Act 800 tables and the RM6,000 wage ceiling from 1 October 2024.
• PERKESO, LINDUNG 24 Jam: voluntary participation for local employees and phased rates.
• Employees' Social Security Act 1969 (Act 4); Employment Insurance System Act 2017 (Act 800).
• LHDN, individual tax relief for SOCSO and EIS contributions (up to RM350).