SOCSO Contribution Table & Rules in Malaysia

By LHDN Payroll Architect1 min read • 127 wordsLast Updated: June 2026
The Social Security Organisation (PERKESO or SOCSO) provides crucial medical and cash benefits, rehabilitation services, and financial support in the event of workplace injury, disease, or system invalidity. This guide explains how SOCSO contribution brackets are organized and how to calculate them.
Please Note: This calculator provides an estimate only and is not an official LHDN ( Hasil ), KWSP or PERKESO statutory submission tool. Actual PCB, EPF, SOCSO and EIS amounts may vary depending on employee status, residency, tax relief eligibility, rebates (e.g. spouse/children declarations), TP1/TP3 information, prior employment records within the year, and official updates. Please verify calculation figures against official LHDN portal, KWSP booklets, PERKESO schedules, or consult with a certified payroll/tax compliance specialist.

Understanding SOCSO Categories

SOCSO has two distinct categories: Category 1 (Employment Injury and Invalidity Scheme, covering employees under 60 with contributions from both employee and employer) and Category 2 (Employment Injury Scheme only, for employees 60 and above or newly joined after 55, paid entirely by the employer to support mature workforces).

The Wage Ceiling Lift

Historically, contributions were capped at a wage limit of RM5,000, but official laws elevated the maximum wage limit to RM6,000. This modification guarantees higher payout benefits in the event of workplace incidents or temporary disability claims.

Frequently Asked Questions (FAQs)

SOCSO provides comprehensive claims including temporary disablement benefits, permanent disablement pension, dependents' benefit, funeral expenses, and proactive physical rehabilitation programs.

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