Last updated: February 2026
SOCSO Contribution Malaysia: PERKESO Tables & Categories (2025-2026)
Protecting Employees through Social Security Schemes
Updated with Latest Wage Ceiling
Mandatory coverage for all employees
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Learn More About SOCSO (PERKESO)
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.
Official Resources
- PERKESO Official Portal
Official SOCSO contribution and claims guidance
- JTKSM
Labour compliance and employee protection references
Frequently Asked Questions
What are the SOCSO contribution categories?
Category 1 (Employment Injury & Invalidity Scheme) applies to employees < 60 years old. Category 2 (Employment Injury Scheme only) generally applies to employees aged 60 and above, and certain foreign worker cases depending on eligibility.
What is the SOCSO contribution rate?
Rates are capped at a monthly salary of RM6,000 (increased from RM5,000 in late 2024). For Category 1, it is approx. 0.5% (employee) and 1.75% (employer). Exact amounts follow the contribution table.
Is SOCSO mandatory for all employees?
Yes, SOCSO is mandatory for all Malaysian employees and permanent residents, regardless of salary amount. Foreign workers are also covered under the Employment Injury Scheme.
When is the SOCSO payment deadline?
SOCSO contributions must be paid by the 15th of the following month.