Malaysia SOCSO and EIS contribution table: 2026 wage bands explained

By GrowThenDraw Editorial Team · Updated July 28, 2026 · 14 min read · Editorial policy

SOCSO and EIS payroll deductions are statutory table amounts. The percentage labels explain the schemes, but employers use an assumed wage attached to each remuneration band, not ordinary multiplication of every exact salary.

The current schedules have a RM6,000 monthly wage ceiling. LINDUNG 24 Jam adds a separate employee contribution from June 2026 and needs its own local-versus-foreign participation decision.

The statutory wage bands

The schedules begin with narrow low-wage bands: not exceeding RM30, over RM30 to RM50, over RM50 to RM70, over RM70 to RM100, over RM100 to RM140, over RM140 to RM200, then RM100 ranges after RM200.

From over RM500 to RM600 onward, the table continues in RM100 ranges through over RM5,900 to RM6,000. Remuneration above RM6,000 uses the same final row, so employee and employer contributions stop increasing beyond the ceiling.

First-category SOCSO

The first category combines employment-injury and invalidity coverage. PERKESO summarizes the existing Act 4 contribution as 1.75% from the employer and 0.5% from the employee, applied through the statutory assumed-wage table.

At a wage over RM500 to RM600, the existing employer amount is RM9.65 and the employee invalidity amount is RM2.75. At the RM6,000 ceiling, they are RM104.15 and RM29.75.

Second-category SOCSO

The second category covers employment injury only and is paid by the employer. It generally applies to an employee who reaches age 60 and to a person first covered at age 55 or later without earlier contribution history.

At over RM500 to RM600 the employer amount is RM6.90. At and above the RM6,000 ceiling it is RM74.40. The ordinary employee SOCSO amount is zero under this category, although LINDUNG 24 Jam can still create a separate employee deduction.

EIS contributions and exclusions

For an eligible Malaysian citizen or permanent resident aged 18 to below 60, the Employment Insurance System schedule generally charges the same amount to employer and employee. At over RM500 to RM600, each side pays RM1.10. At the RM6,000 ceiling, each side pays RM11.90.

Foreign workers are excluded from EIS. A person aged 57 or older who has never contributed before reaching 57 is also outside the ordinary contribution treatment. The calculator exposes that history exception rather than assuming every employee below 60 is eligible.

LINDUNG 24 Jam in 2026

LINDUNG 24 Jam extends employment-injury protection beyond work-related accidents. Phase 1 took effect on 1 June 2026 and adds an employee contribution equivalent to 0.75% of the statutory assumed wage.

At over RM500 to RM600 the employee amount is RM4.15. At and above the RM6,000 ceiling it is RM44.65. PERKESO's July 2026 position makes participation voluntary for local workers and mandatory for covered foreign workers, so the calculator does not silently mix it into ordinary SOCSO.

Boundary examples

These edges are why a calculator should compare remuneration to decimal-accurate boundaries. Rounding salary to the nearest hundred before choosing a row can select the wrong statutory amount.

• RM500.00 uses the over-RM400-to-RM500 row: first-category employer RM7.85, employee SOCSO RM2.25, and eligible EIS RM0.90 each side.
• RM500.01 moves to over RM500 to RM600: employer SOCSO RM9.65, employee SOCSO RM2.75, eligible EIS RM1.10 each side, and optional or mandatory LINDUNG RM4.15.
• RM600.00 remains in that row. RM600.01 moves to over RM600 to RM700: employer SOCSO RM11.35, employee SOCSO RM3.25, EIS RM1.30 each side, and LINDUNG RM4.85.
• RM6,000 and RM20,000 use the same ceiling row for these contributions.

Which payments form SOCSO wages

PERKESO's wage definition covers monetary payments under the contract of service, including salary, overtime, commission, service charges, leave pay and allowances such as incentives, shift, meal, cost-of-living and housing.

The official material excludes items such as employer contributions to approved funds, travelling allowance, gratuity, annual bonus and certain termination-related payments. Classification depends on the actual payment, so this calculator asks for the monthly wage subject to the schedules and does not add annual bonus to the SOCSO or EIS base.

Worked RM5,000 example

Assume a Malaysian employee aged 35 in the first category, eligible for EIS, with local LINDUNG 24 Jam left off. The RM4,900.01-to-RM5,000 band gives RM86.65 employer SOCSO and RM24.75 employee SOCSO. EIS is RM9.90 from each side.

The employee's PERKESO and EIS deduction is RM34.65. The employer's SOCSO and EIS cost is RM96.55. If the local employee selects LINDUNG 24 Jam, RM37.15 is added to the employee deduction at this wage band.

How to check a payslip

The employer's PERKESO submission is authoritative. Use the checklist to locate the assumption behind a difference before concluding that a payslip is incorrect.

• Confirm which payments count as monthly wages for SOCSO and EIS.
• Choose the exact band without rounding the salary first.
• Confirm first or second SOCSO category from age and contribution history.
• Check Malaysian/PR eligibility and the age-57 history exception for EIS.
• Keep LINDUNG 24 Jam separate and confirm whether local participation was selected.
• Apply the RM6,000 ceiling before comparing a high salary.