PERKESO SOCSO Contribution Malaysia

PERKESO (SOCSO) contribution rates for 2026 are based on the established structure. Here are the current rates for Malaysian citizens and permanent residents:

**First Category (Employment Injury + Invalidity Pension):** - Employee: 0.5% of wages (capped at RM5,000 = max RM25) - Employer: 1.75% for Invalidity Pension + 0.3% for Employment Injury = 2.05% (capped at RM5,000 = max RM102.50) - Total: 2.55% (max RM127.50)

**Second Category (Employment Injury Only):** This applies to employees aged 55 and above who are only covered for employment injury, as they have graduated from the Invalidity Pension Scheme. - Employee: 0.5% of wages (capped at RM5,000) - Employer: 0.2% of wages (capped at RM5,000)

**Wage Cap:** SOCSO contributions are calculated on wages up to RM5,000 per month. Any amount above RM5,000 is exempt from SOCSO. This cap has been gradually increasing over the years and may be adjusted further in future.

**Contribution Due Date:** The 15th of the following month. Employers must register all eligible employees within 30 days of hiring and begin making contributions immediately.

SOCSO contributions are mandatory for all Malaysian citizens and permanent residents earning RM30 or more per month. Employees cannot opt out of SOCSO. Foreign workers have separate contribution categories and rates.

SOCSO contributions are mandatory for almost all employees in Malaysia. The requirement applies to Malaysian citizens, permanent residents, and in some cases, foreign workers under a separate contribution scheme. If you earn RM30 or more per month from employment, you are required to contribute.

**First Category (below 55):** Covers both Employment Injury Scheme and Invalidity Pension Scheme. The combined contribution rate is 2.55% of wages. This is the most comprehensive coverage.

**Second Category (55 and above):** Covers employment injuries only. The rate is lower at 0.7% of wages. This applies to employees who have graduated from the Invalidity Pension Scheme.

**Exemptions:** Government employees covered under their own pension scheme and domestic servants are generally exempt. Self-employed individuals can opt into the Self-Employment Social Protection Scheme (SKSP) for voluntary coverage.

**Employer Obligations:** Employers must register new employees with PERKESO within 30 days of hiring. Failure to register or contribute can result in fines of up to RM10,000 or imprisonment of up to 2 years. Employers must also report workplace accidents to PERKESO within 10 days of the incident.

SOCSO provides comprehensive benefits that protect employees and their families from the financial impact of workplace injuries, occupational diseases, disability, and death. The maximum employee contribution is just RM25 per month, making it one of the most affordable insurance schemes available.

**Employment Injury Benefits:** - **Temporary Disablement Benefit:** 80% of your average daily wage for the duration of your recovery from a workplace injury. Medical leave must be certified by a SOCSO-panel doctor. - **Permanent Disablement Benefit:** A lump sum or monthly pension based on the degree of disablement assessed (10% to 100%). The assessment is performed by a PERKESO medical board. - **Medical Expenses:** Full coverage of medical treatment at SOCSO-panel clinics and hospitals for workplace injuries, including surgery, medication, and rehabilitation. - **Dependents Benefit:** If a workplace injury results in death, dependents receive a monthly pension of up to 90% of the employee average monthly wage.

**Invalidity Pension Benefits (First Category only):** - **Invalidity Pension:** Monthly pension for permanent disability from illness or injury (not necessarily work-related). Minimum RM310/month, maximum RM3,100/month depending on contribution history. - **Constant Attendance Allowance:** Additional allowance for severely disabled persons requiring full-time care. - **Children Pension:** Monthly pension for children under 21 (or 25 if full-time students) of a deceased invalidity pensioner.

**Rehabilitation Benefits:** SOCSO also provides vocational rehabilitation programmes to help injured or disabled workers return to the workforce.

Understanding how SOCSO contributions are calculated at different salary levels helps you verify your payslip. Here are worked examples:

| Monthly Salary | Employee (0.5%) | Employer (2.05%) | Total | |---|---|---|---| | RM1,500 | RM7.50 | RM30.75 | RM38.25 | | RM2,000 | RM10.00 | RM41.00 | RM51.00 | | RM3,000 | RM15.00 | RM61.50 | RM76.50 | | RM4,000 | RM20.00 | RM82.00 | RM102.00 | | RM5,000 | RM25.00 | RM102.50 | RM127.50 | | RM6,000+ | RM25.00 | RM102.50 | RM127.50 |

Because of the RM5,000 wage cap, employees earning RM5,000 or more all pay the same SOCSO amount. The deduction never exceeds RM25 per month for the employee.

**How to Check Your SOCSO Contributions:** 1. **PERKESO Portal:** Visit socsoportal.perkeso.gov.my and log in with your IC number to view your complete contribution history. 2. **PERKESO Mobile App:** Download from Google Play or Apple App Store for convenient access. 3. **PERKESO Counter:** Visit any branch with your MyKad for a printed statement. 4. **Phone Inquiry:** Call PERKESO at 03-4264 5777.

**Filing a Claim for Workplace Injury:** 1. Report the incident to your employer immediately (employer must report to PERKESO within 10 days). 2. Seek treatment at a SOCSO-panel clinic or hospital. 3. Obtain a medical certificate from the panel doctor. 4. Submit claim documents through the portal, app, or at any PERKESO branch. 5. Processing typically takes 14 to 60 working days.