SOCSO & EIS Contribution Table 2026 (Malaysia)

For a monthly gaji of RM3,500, the 2026 PERKESO deduction for a Category 1 employee is RM43.10 SOCSO (RM17.25 Invalidity + RM25.85 LINDUNG 24 Jam) plus RM6.90 EIS. The employer pays RM60.35 SOCSO and RM6.90 EIS. Every wage band up to the RM6,000 ceiling is listed below, taken from PERKESO's official Act 4 and Act 800 schedules.

The big change in 2026 is LINDUNG 24 Jam, the Non-Employment Injury Scheme (SKBBK). It started on 1 June 2026, and the employee pays all of it, at 0.75% of wages for now. If your payslip shows a bigger SOCSO deduction from June 2026, this is why.

How SOCSO and EIS are worked out

PERKESO does not apply a straight percentage to your exact salary. Your monthly wages are first placed in a band, mostly RM100 wide, and each band has a fixed amount. RM3,410 and RM3,490 pay exactly the same.

• SOCSO Category 1 (employees under 60): employer 1.75% (Employment Injury 1.25% + Invalidity 0.5%). The employee pays 0.5% Invalidity plus 0.75% LINDUNG 24 Jam.
• SOCSO Category 2 (age 60 and above, or first covered at 55 or older with no earlier contributions): employer 1.25% for Employment Injury only. The employee pays only the LINDUNG 24 Jam share.
• EIS / SIP (Act 800): 0.2% employer + 0.2% employee, for employees aged 18 to 60. People aged 57 and above with no earlier EIS contributions are exempt.
• Wage ceiling: RM6,000 for both SOCSO and EIS (since 1 October 2024). Anything above RM6,000 is charged at the RM6,000 band.

"Wages" here includes basic pay, overtime, and pay for leave, holidays and rest-day work. It leaves out annual bonuses, travelling allowances, gratuities and statutory contributions such as EPF.

LINDUNG 24 Jam: what changed in June 2026

• From 1 June 2026, the Employees' Social Security (Amendment) Act 2026 added LINDUNG 24 Jam. It covers accidents outside working hours, such as at home, during personal travel or non-work commutes, anywhere in Malaysia.
• The employee pays all of it. Employers pay nothing extra. The rate rises in phases: 0.75% from 1 June 2026 to 31 May 2028, 1.00% from 1 June 2028 to 31 May 2031, and 1.25% from 1 June 2031.
• On 8 July 2026 the Cabinet made it voluntary for local employees but kept it mandatory for foreign workers. Local employees are enrolled by default. The opt-out window ran from 13 July to 31 August 2026. Anyone who didn't opt out stays covered ("once in, always in"). You can opt back in later.
• June 2026 contributions were compulsory for everyone and can't be refunded. Refunds for people who opted out apply from July 2026 contributions onwards, and only the employer can claim them through the ASSIST portal.

If you opted out, your employee SOCSO share is the Invalidity amount only (the first figure in brackets below).

SOCSO Category 1 + EIS table 2026 (RM1,000 to RM6,000)

Each line shows: wage band → employer SOCSO · total employee SOCSO (Invalidity + LINDUNG 24 Jam) · EIS (employer and employee each pay this amount).

• RM1,000.01 – RM1,100: employer RM18.35 · employee RM13.10 (RM5.25 + RM7.85) · EIS RM2.10 each
• RM1,100.01 – RM1,200: employer RM20.15 · employee RM14.40 (RM5.75 + RM8.65) · EIS RM2.30 each
• RM1,200.01 – RM1,300: employer RM21.85 · employee RM15.60 (RM6.25 + RM9.35) · EIS RM2.50 each
• RM1,300.01 – RM1,400: employer RM23.65 · employee RM16.90 (RM6.75 + RM10.15) · EIS RM2.70 each
• RM1,400.01 – RM1,500: employer RM25.35 · employee RM18.10 (RM7.25 + RM10.85) · EIS RM2.90 each
• RM1,500.01 – RM1,600: employer RM27.15 · employee RM19.40 (RM7.75 + RM11.65) · EIS RM3.10 each
• RM1,600.01 – RM1,700: employer RM28.85 · employee RM20.60 (RM8.25 + RM12.35) · EIS RM3.30 each
• RM1,700.01 – RM1,800: employer RM30.65 · employee RM21.90 (RM8.75 + RM13.15) · EIS RM3.50 each
• RM1,800.01 – RM1,900: employer RM32.35 · employee RM23.10 (RM9.25 + RM13.85) · EIS RM3.70 each
• RM1,900.01 – RM2,000: employer RM34.15 · employee RM24.40 (RM9.75 + RM14.65) · EIS RM3.90 each
• RM2,000.01 – RM2,100: employer RM35.85 · employee RM25.60 (RM10.25 + RM15.35) · EIS RM4.10 each
• RM2,100.01 – RM2,200: employer RM37.65 · employee RM26.90 (RM10.75 + RM16.15) · EIS RM4.30 each
• RM2,200.01 – RM2,300: employer RM39.35 · employee RM28.10 (RM11.25 + RM16.85) · EIS RM4.50 each
• RM2,300.01 – RM2,400: employer RM41.15 · employee RM29.40 (RM11.75 + RM17.65) · EIS RM4.70 each
• RM2,400.01 – RM2,500: employer RM42.85 · employee RM30.60 (RM12.25 + RM18.35) · EIS RM4.90 each
• RM2,500.01 – RM2,600: employer RM44.65 · employee RM31.90 (RM12.75 + RM19.15) · EIS RM5.10 each
• RM2,600.01 – RM2,700: employer RM46.35 · employee RM33.10 (RM13.25 + RM19.85) · EIS RM5.30 each
• RM2,700.01 – RM2,800: employer RM48.15 · employee RM34.40 (RM13.75 + RM20.65) · EIS RM5.50 each
• RM2,800.01 – RM2,900: employer RM49.85 · employee RM35.60 (RM14.25 + RM21.35) · EIS RM5.70 each
• RM2,900.01 – RM3,000: employer RM51.65 · employee RM36.90 (RM14.75 + RM22.15) · EIS RM5.90 each
• RM3,000.01 – RM3,100: employer RM53.35 · employee RM38.10 (RM15.25 + RM22.85) · EIS RM6.10 each
• RM3,100.01 – RM3,200: employer RM55.15 · employee RM39.40 (RM15.75 + RM23.65) · EIS RM6.30 each
• RM3,200.01 – RM3,300: employer RM56.85 · employee RM40.60 (RM16.25 + RM24.35) · EIS RM6.50 each
• RM3,300.01 – RM3,400: employer RM58.65 · employee RM41.90 (RM16.75 + RM25.15) · EIS RM6.70 each
• RM3,400.01 – RM3,500: employer RM60.35 · employee RM43.10 (RM17.25 + RM25.85) · EIS RM6.90 each
• RM3,500.01 – RM3,600: employer RM62.15 · employee RM44.40 (RM17.75 + RM26.65) · EIS RM7.10 each
• RM3,600.01 – RM3,700: employer RM63.85 · employee RM45.60 (RM18.25 + RM27.35) · EIS RM7.30 each
• RM3,700.01 – RM3,800: employer RM65.65 · employee RM46.90 (RM18.75 + RM28.15) · EIS RM7.50 each
• RM3,800.01 – RM3,900: employer RM67.35 · employee RM48.10 (RM19.25 + RM28.85) · EIS RM7.70 each
• RM3,900.01 – RM4,000: employer RM69.15 · employee RM49.40 (RM19.75 + RM29.65) · EIS RM7.90 each
• RM4,000.01 – RM4,100: employer RM70.85 · employee RM50.60 (RM20.25 + RM30.35) · EIS RM8.10 each
• RM4,100.01 – RM4,200: employer RM72.65 · employee RM51.90 (RM20.75 + RM31.15) · EIS RM8.30 each
• RM4,200.01 – RM4,300: employer RM74.35 · employee RM53.10 (RM21.25 + RM31.85) · EIS RM8.50 each
• RM4,300.01 – RM4,400: employer RM76.15 · employee RM54.40 (RM21.75 + RM32.65) · EIS RM8.70 each
• RM4,400.01 – RM4,500: employer RM77.85 · employee RM55.60 (RM22.25 + RM33.35) · EIS RM8.90 each
• RM4,500.01 – RM4,600: employer RM79.65 · employee RM56.90 (RM22.75 + RM34.15) · EIS RM9.10 each
• RM4,600.01 – RM4,700: employer RM81.35 · employee RM58.10 (RM23.25 + RM34.85) · EIS RM9.30 each
• RM4,700.01 – RM4,800: employer RM83.15 · employee RM59.40 (RM23.75 + RM35.65) · EIS RM9.50 each
• RM4,800.01 – RM4,900: employer RM84.85 · employee RM60.60 (RM24.25 + RM36.35) · EIS RM9.70 each
• RM4,900.01 – RM5,000: employer RM86.65 · employee RM61.90 (RM24.75 + RM37.15) · EIS RM9.90 each
• RM5,000.01 – RM5,100: employer RM88.35 · employee RM63.10 (RM25.25 + RM37.85) · EIS RM10.10 each
• RM5,100.01 – RM5,200: employer RM90.15 · employee RM64.40 (RM25.75 + RM38.65) · EIS RM10.30 each
• RM5,200.01 – RM5,300: employer RM91.85 · employee RM65.60 (RM26.25 + RM39.35) · EIS RM10.50 each
• RM5,300.01 – RM5,400: employer RM93.65 · employee RM66.90 (RM26.75 + RM40.15) · EIS RM10.70 each
• RM5,400.01 – RM5,500: employer RM95.35 · employee RM68.10 (RM27.25 + RM40.85) · EIS RM10.90 each
• RM5,500.01 – RM5,600: employer RM97.15 · employee RM69.40 (RM27.75 + RM41.65) · EIS RM11.10 each
• RM5,600.01 – RM5,700: employer RM98.85 · employee RM70.60 (RM28.25 + RM42.35) · EIS RM11.30 each
• RM5,700.01 – RM5,800: employer RM100.65 · employee RM71.90 (RM28.75 + RM43.15) · EIS RM11.50 each
• RM5,800.01 – RM5,900: employer RM102.35 · employee RM73.10 (RM29.25 + RM43.85) · EIS RM11.70 each
• RM5,900.01 – RM6,000: employer RM104.15 · employee RM74.40 (RM29.75 + RM44.65) · EIS RM11.90 each
• Above RM6,000: same as the RM6,000 band (employer RM104.15 · employee RM74.40 · EIS RM11.90 each)

Below RM1,000 the bands are narrower (RM0–30, 30–50, 50–70, 70–100, 100–140, 140–200, then RM100 steps). Part-timers in those bands should use the official PERKESO PDF in the sources.

SOCSO Category 2 (age 60+) for common salaries

Category 2 has no Invalidity share and no EIS. The employee only pays LINDUNG 24 Jam, and only if they didn't opt out (it is always compulsory for foreign workers).

• RM1,900.01 – RM2,000: employer RM24.40 · employee RM14.65 (LINDUNG 24 Jam only)
• RM2,400.01 – RM2,500: employer RM30.60 · employee RM18.35 (LINDUNG 24 Jam only)
• RM2,900.01 – RM3,000: employer RM36.90 · employee RM22.15 (LINDUNG 24 Jam only)
• RM3,400.01 – RM3,500: employer RM43.10 · employee RM25.85 (LINDUNG 24 Jam only)
• RM3,900.01 – RM4,000: employer RM49.40 · employee RM29.65 (LINDUNG 24 Jam only)
• RM4,900.01 – RM5,000: employer RM61.90 · employee RM37.15 (LINDUNG 24 Jam only)
• RM5,900.01 – RM6,000: employer RM74.40 · employee RM44.65 (LINDUNG 24 Jam only)

Worked examples

Example 1: Gaji RM3,500, age 32, still in LINDUNG 24 Jam

• Band: RM3,400.01 – RM3,500
• Employee: SOCSO RM43.10 (RM17.25 + RM25.85) + EIS RM6.90 = RM50.00 deducted
• Employer: SOCSO RM60.35 + EIS RM6.90 = RM67.25 on top of salary
• If this employee had opted out by 31 August 2026, the deduction from July 2026 onwards would be RM17.25 + RM6.90 = RM24.15.

Example 2: Gaji RM2,000, age 25

• Band: RM1,900.01 – RM2,000 (exactly RM2,000 is still in this band)
• Employee: SOCSO RM24.40 (RM9.75 + RM14.65) + EIS RM3.90 = RM28.30
• Employer: SOCSO RM34.15 + EIS RM3.90 = RM38.05

Example 3: Gaji RM8,000, above the ceiling

• PERKESO only counts up to RM6,000, so the top band applies.
• Employee: SOCSO RM74.40 (RM29.75 + RM44.65) + EIS RM11.90 = RM86.30
• Employer: SOCSO RM104.15 + EIS RM11.90 = RM116.05

Example 4: Gaji RM2,500, age 62 (Category 2)

• Employer SOCSO RM30.60. Employee pays RM18.35 for LINDUNG 24 Jam if participating, otherwise RM0. No EIS, because the employee is over 60.

To see these alongside EPF and PCB in one place, use the salary calculator.

Common mistakes

• Multiplying the exact salary by the rate. PERKESO uses fixed band amounts, so always read the band.
• Using the pre-June 2026 employee figure. For employees in LINDUNG 24 Jam, the old RM17.25 at RM3,500 is now RM43.10. June 2026 shortfalls must still be deducted.
• Forgetting the RM6,000 cap, or capping EIS at an old RM5,000 ceiling. Both SOCSO and EIS have been capped at RM6,000 since October 2024.
• Charging EIS for workers over 60, or charging Category 1 Invalidity for Category 2 workers.
• Including annual bonus in SOCSO wages. Annual bonuses are excluded. Overtime is not.
• Letting foreign workers opt out. LINDUNG 24 Jam is still mandatory for them.

For how SOCSO and EIS fit with EPF on your payslip, read EPF, SOCSO and EIS: a simple guide for employees. If you run payroll, see 10 payslip items employees should check.