SOCSO Contribution Malaysia: PERKESO Tables & Categories (2025-2026)
Protecting Employees through Social Security Schemes
Updated with Latest Wage Ceiling
Mandatory coverage for all employees
Direct answer
SOCSO (Social Security Organization) or PERKESO administers social security schemes for employees. Contributions are mandatory. Category 1 covers Employment Injury and Invalidity (for Malaysians < 60). Category 2 covers Employment Injury only (for Malaysians > 60 and foreign workers). Contribution amounts are determined by salary ranges in the official contribution table.
Learn about the different SOCSO categories, contribution rates based on salary tiers, and the coverage provided by the Employment Injury and Invalidity Schemes.
Key facts
High-signal points for buyers comparing options.
Authority
PERKESO / SOCSO
Payment Due
15th of following month
Wage Ceiling
RM6,000
Category 1
Injury + Invalidity
Category 2
Injury Only
Accurate SOCSO category handling
Avoid under/over contribution
Cleaner month-end payroll compliance
What HavaHR brings together
Payroll, people operations, statutory calculations and HR documents in one workflow built for Malaysian SMEs.
SOCSO category selection from employee data
PERKESO wage ceilings applied on payroll runs
SOCSO lines on payslip PDFs
Payroll CSV export including SOCSO columns
Compare the important differences quickly
| Feature | Category 1 (First Category) | Category 2 (Second Category) |
|---|---|---|
| Coverage | Employment Injury & Invalidity | Employment Injury Only |
| Employee Age | Under 60 years | 60 years and above |
| Employee Share | ~0.5% | 0% (Nil) |
| Employer Share | ~1.75% | ~1.25% |
| Foreign Workers | No | Yes |
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