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PERKESO Act 4 schedule

SOCSO Calculator Malaysia

Estimate employee and employer SOCSO contributions using the official PERKESO Employees Social Security Act 1969 wage-band schedule. SOCSO is separate from EPF, EIS and PCB.

RM 6,000.00monthly wage ceiling
SKBBKincluded in Act 4 table

Calculate SOCSO contribution

Enter monthly salary and choose the Act 4 category that applies to the employee.

RM
Supports decimals. Salary above RM 6,000.00 uses the ceiling contribution.
Employee type
Contribution category
SKBBK / LINDUNG 24 Jam

Results

Employee deduction, employer contribution and total monthly SOCSO.

Enter your monthly salary to calculate SOCSO.
Only the employee contribution is deducted from the employee's salary. The employer contribution is paid separately by the employer.

How SOCSO is calculated

SOCSO contributions under Act 4 are based on prescribed salary bands. This calculator looks up the official PERKESO amount for the selected category and wage band, rather than multiplying salary by a flat percentage.

The employee share reduces salary. The employer share is paid separately by the employer and must not be treated as an employee deduction. SOCSO is separate from EPF, EIS and PCB income tax.

Official schedule used

PERKESO Employees Social Security Act 1969 (Act 4), including SKBBK, effective 1 June 2026.

View Act 4 schedule

Employee versus employer contribution

Employee

Salary deduction

Only the employee SOCSO share is deducted from monthly salary.

Employer

Separate payment

The employer SOCSO share is an employer cost and is paid separately.

First Category versus Second Category

First Category

The First Category includes Employment Injury Scheme and Invalidity Scheme components. Where SKBBK applies, the Non-Employment Injury Security Scheme employee amount is added from the current Act 4 schedule.

Second Category

The Second Category includes Employment Injury Scheme without the employee Invalidity Scheme component. Where SKBBK applies, the Non-Employment Injury Security Scheme employee amount is added from the current Act 4 schedule. Age alone may not be enough; prior contribution history can be legally relevant.

RM6,000 wage ceiling

PERKESO increased the contribution wage ceiling from RM5,000 to RM6,000 effective 1 October 2024. If salary exceeds RM6,000, this calculator preserves the actual salary in the summary, uses the RM6,000 contribution band, and subtracts only the employee SOCSO amount from salary.

What is SOCSO/PERKESO?

SOCSO means Social Security Organisation, and PERKESO means Pertubuhan Keselamatan Sosial. Under Act 4, eligible employees receive social-security protection connected with employment injury, invalidity and related coverage under official rules.

Coverage and benefits overview

Coverage can include the Employment Injury Scheme, Invalidity Scheme and Non-Employment Injury Security Scheme where applicable. PERKESO states that LINDUNG 24 Jam is voluntary for local employees and mandatory for foreign workers under current legal provisions. Eligibility and benefit entitlement depend on PERKESO rules and individual facts.

SOCSO versus EPF, EIS and PCB

ContributionMain purpose
SOCSO/PERKESOEmployment injury, invalidity and related social-security protection
EPF/KWSPRetirement savings
EISAssistance following an eligible loss of employment
PCBMonthly income-tax deduction

Foreign and domestic workers

PERKESO publishes separate guidance for foreign workers and domestic workers, including worker-specific coverage and SKBBK phase details. This page does not apply the Malaysian citizen or permanent resident table to unsupported worker types.

Foreign worker rulesDomestic worker rules

Why the amount may differ from a percentage

The official table uses wage ranges with fixed contribution amounts. A salary at the top of a band and a salary just above that band can produce different prescribed contributions.

Frequently asked questions

SOCSO is the Social Security Organisation. It provides social-security protection for eligible employees under PERKESO rules, including employment injury and invalidity protection.

SOCSO is the English name and PERKESO, or Pertubuhan Keselamatan Sosial, is the Malay name for the organisation.

SOCSO Act 4 uses official wage ranges and prescribed contribution amounts. Payroll should use the PERKESO table instead of a simple salary percentage.

The employee pays the employee share through salary deduction. The employer pays the employer share separately.

No. Only the employee SOCSO contribution is deducted from salary. The employer contribution is an additional employer payment.

The First Category covers Employment Injury Scheme and Invalidity Scheme components. The current official table also shows Non-Employment Injury Security Scheme amounts where SKBBK applies.

The Second Category covers Employment Injury Scheme without Invalidity Scheme coverage. The current official table also shows Non-Employment Injury Security Scheme amounts where SKBBK applies.

The actual salary remains unchanged, but SOCSO contributions are capped using the RM6,000 wage-ceiling band under the PERKESO schedule.

PERKESO prescribes contribution amounts by wage band, so the final contribution can differ from direct percentage multiplication.

Some older employees may fall under the Second Category, but age alone may not be enough because contribution history can matter. Confirm the category with PERKESO or payroll records.

PERKESO has separate foreign-worker Act 4 rules, including Non-Employment Injury Scheme phase handling. This calculator does not apply the local schedule to foreign-worker cases.

No. SOCSO Act 4 is separate from EIS Act 800. Each has its own official contribution schedule.

No. EPF/KWSP is a retirement savings system. SOCSO is social-security protection and is not a retirement savings scheme.

Verify the amount using the official PERKESO contribution-rate page and the Act 4 schedule linked on this calculator.

Disclaimer and official PERKESO reference

This calculator provides an estimate using the PERKESO Act 4 contribution schedule effective 1 June 2026. It is not an official SOCSO/PERKESO tool and should not be treated as legal, tax, financial or payroll advice.

Always verify payroll deductions with the latest official PERKESO schedule, especially if rules, wage bands, worker classification or SKBBK phase details change.

PERKESO contribution-rate pageAct 4 schedule PDFLINDUNG 24 Jam