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.

SOCSO (PERKESO) Guide

Last updated: February 2026

SOCSO Contribution Malaysia: PERKESO Tables & Categories (2025-2026)

Q: 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.

Q: 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.

Q: When is the SOCSO payment deadline?

SOCSO contributions must be paid by the 15th of the following month.

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

Platform

What HavaHR brings together

Payroll, people operations, statutory calculations and HR documents in one workflow built for Malaysian SMEs.

Auto-Selection of Categories

Wage Ceiling Adjustments

Arrears Contribution

Form 8A Generation

Assist Portal Integration

Comparison

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

Learn More About SOCSO (PERKESO)

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Automated SOCSO, EPF, EIS, & PCB calculations

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Direct bank file generation for payments

EPF Contribution Guide EPF/SOCSO/EIS Calculator EIS Contribution Guide SOCSO Claim Process Payroll Software Malaysia

Authority sources

PERKESO Official Portal

Official SOCSO contribution and claims guidance

JTKSM

Labour compliance and employee protection references

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