SOCSO and EIS contribution calculator Malaysia 2026

Rates

All three use monthly wages up to the RM6,000 ceiling, in force since 1 October 2024.

What managers should know

• Register new joiners with PERKESO within 30 days of their start date.
• Pay contributions by the 15th of the following month. Late payment carries interest.
• Report any accident at work, including on the way to or from work, to PERKESO quickly.
• EPF is separate. Work it out with the EPF contribution calculator.

Worked examples

Employee under 60, first category, with EIS. SOCSO and EIS are worked out on wages up to the RM6,000.00 ceiling, so anything above it makes no difference.

Compare an employee aged 60 or over on RM4,000. In the second category there is no employee SOCSO share and no EIS, so the employer pays RM50.00 and the employee pays nothing.

Common mistakes with SOCSO and EIS

• Applying the rate to the whole salary. Above RM6,000 the amount stops rising. A manager on RM9,000 pays the same SOCSO and EIS as someone on RM6,000.
• Treating SOCSO and EIS as one thing. They are separate schemes with separate rates. SOCSO covers injury and invalidity; EIS supports people who lose their job.
• Missing the age change. Employees who turn 60 move to the second category and leave EIS. Check the date when you run payroll for older staff.
• Late registration. New joiners should be registered within 30 days of starting. Make it part of the first-week checklist alongside the laptop and the email account.
• Forgetting accidents on the way to work. These can count as work accidents. Tell the team to report them quickly, and know who in the company files the report.

A simple monthly routine

1. Check who joined, left or changed pay or age category this month.
2. Work out wages for the month, including overtime, commission and any bonus.
3. Calculate SOCSO and EIS on wages up to the ceiling, and EPF separately.
4. Deduct the employee share on the payslip and keep the employer share in the payroll budget.
5. Pay by the 15th of the next month, and keep the confirmation with the payroll records.

If payroll is outsourced, ask the provider for a monthly summary and look at it once a quarter. Mistakes are cheaper to fix early.

Questions managers ask

Who pays more, the employer or the employee?

The employer. For a first-category employee the employer pays 1.75% for SOCSO plus 0.2% for EIS, while the employee pays 0.5% plus 0.2%.

Does overtime or a bonus change the amount?

It can, as long as total wages for the month stay under the ceiling. Once wages reach RM6,000.00 the contribution is already at its maximum.

Is the calculator exact?

It is an estimate. PERKESO’s official table works in wage bands, so the exact amount can differ by a few sen. Use the official table or your payroll software for the filing itself.

LINDUNG 24 JAM (accidents outside work)

PERKESO’s scheme for non-work accidents started in June 2026 and is paid by the employee. Since July 2026 it is voluntary for Malaysian employees and mandatory for foreign workers. The employee rate is 0.75% of wages for the first 2 years, then 1%, then 1.25% from the sixth year. It is not included in the calculator above.