Malaysia SOCSO and EIS Contribution Rates — Jadual Caruman PERKESO & SIP
The monthly SOCSO (PERKESO) and EIS (SIP) contribution for every wage band — employee and employer shares, with the SKBBK employment-injury portion shown separately. These are the bands in force for September 2026, from the same schedule AutoCount HRMS deducts with.
Since June 2026 the employee's SOCSO contribution includes the SKBBK (Skim Bencana Kerja / employment-injury) share, which employers previously bore alone — the reason take-home pay dropped that month without any change in salary. The employee share rises again in gazetted steps from June 2028 and June 2031 — see the phase-in schedule below, or the full SKBBK explainer.
SOCSO contributions — in force from June 2026
A fixed amount per wage band. Wages above the top band contribute the top band's amounts — that is the contribution ceiling. The same bands apply to Malaysian citizens and foreign workers.
| Monthly wages | Category 1 | Category 2 | |||
|---|---|---|---|---|---|
| Employee | of which SKBBK | Employer | Employee | Employer | |
| Up to RM 30 | 0.30 | 0.20 | 0.40 | 0.20 | 0.30 |
| RM 30.01 – RM 50 | 0.50 | 0.30 | 0.70 | 0.30 | 0.50 |
| RM 50.01 – RM 70 | 0.80 | 0.50 | 1.10 | 0.50 | 0.80 |
| RM 70.01 – RM 100 | 1.05 | 0.65 | 1.50 | 0.65 | 1.10 |
| RM 100.01 – RM 140 | 1.50 | 0.90 | 2.10 | 0.90 | 1.50 |
| RM 140.01 – RM 200 | 2.10 | 1.25 | 2.95 | 1.25 | 2.10 |
| RM 200.01 – RM 300 | 3.10 | 1.85 | 4.35 | 1.85 | 3.10 |
| RM 300.01 – RM 400 | 4.40 | 2.65 | 6.15 | 2.65 | 4.40 |
| RM 400.01 – RM 500 | 5.60 | 3.35 | 7.85 | 3.35 | 5.60 |
| RM 500.01 – RM 600 | 6.90 | 4.15 | 9.65 | 4.15 | 6.90 |
| RM 600.01 – RM 700 | 8.10 | 4.85 | 11.35 | 4.85 | 8.10 |
| RM 700.01 – RM 800 | 9.40 | 5.65 | 13.15 | 5.65 | 9.40 |
| RM 800.01 – RM 900 | 10.60 | 6.35 | 14.85 | 6.35 | 10.60 |
| RM 900.01 – RM 1,000 | 11.90 | 7.15 | 16.65 | 7.15 | 11.90 |
| RM 1,000.01 – RM 1,100 | 13.10 | 7.85 | 18.35 | 7.85 | 13.10 |
| RM 1,100.01 – RM 1,200 | 14.40 | 8.65 | 20.15 | 8.65 | 14.40 |
| RM 1,200.01 – RM 1,300 | 15.60 | 9.35 | 21.85 | 9.35 | 15.60 |
| RM 1,300.01 – RM 1,400 | 16.90 | 10.15 | 23.65 | 10.15 | 16.90 |
| RM 1,400.01 – RM 1,500 | 18.10 | 10.85 | 25.35 | 10.85 | 18.10 |
| RM 1,500.01 – RM 1,600 | 19.40 | 11.65 | 27.15 | 11.65 | 19.40 |
| RM 1,600.01 – RM 1,700 | 20.60 | 12.35 | 28.85 | 12.35 | 20.60 |
| RM 1,700.01 – RM 1,800 | 21.90 | 13.15 | 30.65 | 13.15 | 21.90 |
| RM 1,800.01 – RM 1,900 | 23.10 | 13.85 | 32.35 | 13.85 | 23.10 |
| RM 1,900.01 – RM 2,000 | 24.40 | 14.65 | 34.15 | 14.65 | 24.40 |
| RM 2,000.01 – RM 2,100 | 25.60 | 15.35 | 35.85 | 15.35 | 25.60 |
| RM 2,100.01 – RM 2,200 | 26.90 | 16.15 | 37.65 | 16.15 | 26.90 |
| RM 2,200.01 – RM 2,300 | 28.10 | 16.85 | 39.35 | 16.85 | 28.10 |
| RM 2,300.01 – RM 2,400 | 29.40 | 17.65 | 41.15 | 17.65 | 29.40 |
| RM 2,400.01 – RM 2,500 | 30.60 | 18.35 | 42.85 | 18.35 | 30.60 |
| RM 2,500.01 – RM 2,600 | 31.90 | 19.15 | 44.65 | 19.15 | 31.90 |
| RM 2,600.01 – RM 2,700 | 33.10 | 19.85 | 46.35 | 19.85 | 33.10 |
| RM 2,700.01 – RM 2,800 | 34.40 | 20.65 | 48.15 | 20.65 | 34.40 |
| RM 2,800.01 – RM 2,900 | 35.60 | 21.35 | 49.85 | 21.35 | 35.60 |
| RM 2,900.01 – RM 3,000 | 36.90 | 22.15 | 51.65 | 22.15 | 36.90 |
| RM 3,000.01 – RM 3,100 | 38.10 | 22.85 | 53.35 | 22.85 | 38.10 |
| RM 3,100.01 – RM 3,200 | 39.40 | 23.65 | 55.15 | 23.65 | 39.40 |
| RM 3,200.01 – RM 3,300 | 40.60 | 24.35 | 56.85 | 24.35 | 40.60 |
| RM 3,300.01 – RM 3,400 | 41.90 | 25.15 | 58.65 | 25.15 | 41.90 |
| RM 3,400.01 – RM 3,500 | 43.10 | 25.85 | 60.35 | 25.85 | 43.10 |
| RM 3,500.01 – RM 3,600 | 44.40 | 26.65 | 62.15 | 26.65 | 44.40 |
| RM 3,600.01 – RM 3,700 | 45.60 | 27.35 | 63.85 | 27.35 | 45.60 |
| RM 3,700.01 – RM 3,800 | 46.90 | 28.15 | 65.65 | 28.15 | 46.90 |
| RM 3,800.01 – RM 3,900 | 48.10 | 28.85 | 67.35 | 28.85 | 48.10 |
| RM 3,900.01 – RM 4,000 | 49.40 | 29.65 | 69.15 | 29.65 | 49.40 |
| RM 4,000.01 – RM 4,100 | 50.60 | 30.35 | 70.85 | 30.35 | 50.60 |
| RM 4,100.01 – RM 4,200 | 51.90 | 31.15 | 72.65 | 31.15 | 51.90 |
| RM 4,200.01 – RM 4,300 | 53.10 | 31.85 | 74.35 | 31.85 | 53.10 |
| RM 4,300.01 – RM 4,400 | 54.40 | 32.65 | 76.15 | 32.65 | 54.40 |
| RM 4,400.01 – RM 4,500 | 55.60 | 33.35 | 77.85 | 33.35 | 55.60 |
| RM 4,500.01 – RM 4,600 | 56.90 | 34.15 | 79.65 | 34.15 | 56.90 |
| RM 4,600.01 – RM 4,700 | 58.10 | 34.85 | 81.35 | 34.85 | 58.10 |
| RM 4,700.01 – RM 4,800 | 59.40 | 35.65 | 83.15 | 35.65 | 59.40 |
| RM 4,800.01 – RM 4,900 | 60.60 | 36.35 | 84.85 | 36.35 | 60.60 |
| RM 4,900.01 – RM 5,000 | 61.90 | 37.15 | 86.65 | 37.15 | 61.90 |
| RM 5,000.01 – RM 5,100 | 63.10 | 37.85 | 88.35 | 37.85 | 63.10 |
| RM 5,100.01 – RM 5,200 | 64.40 | 38.65 | 90.15 | 38.65 | 64.40 |
| RM 5,200.01 – RM 5,300 | 65.60 | 39.35 | 91.85 | 39.35 | 65.60 |
| RM 5,300.01 – RM 5,400 | 66.90 | 40.15 | 93.65 | 40.15 | 66.90 |
| RM 5,400.01 – RM 5,500 | 68.10 | 40.85 | 95.35 | 40.85 | 68.10 |
| RM 5,500.01 – RM 5,600 | 69.40 | 41.65 | 97.15 | 41.65 | 69.40 |
| RM 5,600.01 – RM 5,700 | 70.60 | 42.35 | 98.85 | 42.35 | 70.60 |
| RM 5,700.01 – RM 5,800 | 71.90 | 43.15 | 100.65 | 43.15 | 71.90 |
| RM 5,800.01 – RM 5,900 | 73.10 | 43.85 | 102.35 | 43.85 | 73.10 |
| RM 5,900.01 – RM 6,000 | 74.40 | 44.65 | 104.15 | 44.65 | 74.40 |
| RM 6,000.01 – RM 999,999.99 | 74.40 | 44.65 | 104.15 | 44.65 | 74.40 |
- Category 1 — Employment Injury Scheme and Invalidity (Category 1)
- Category 2 — Employment Injury Scheme (Category 2)
PERKESO assigns Category 1 to most employees; Category 2 applies to employees aged 60 and above, and to those who first contribute after age 55. Confirm the category with PERKESO if in doubt.
EIS contributions
The Employment Insurance System (SIP) covers job loss. Employee and employer contribute equal amounts per band; it does not distinguish citizens from foreign workers. Employees of statutory bodies, domestic workers and those aged 60 and above do not contribute.
| Monthly wages | Employee | Employer |
|---|---|---|
| Up to RM 30 | 0.05 | 0.05 |
| RM 30.01 – RM 50 | 0.10 | 0.10 |
| RM 50.01 – RM 70 | 0.15 | 0.15 |
| RM 70.01 – RM 100 | 0.20 | 0.20 |
| RM 100.01 – RM 140 | 0.25 | 0.25 |
| RM 140.01 – RM 200 | 0.35 | 0.35 |
| RM 200.01 – RM 300 | 0.50 | 0.50 |
| RM 300.01 – RM 400 | 0.70 | 0.70 |
| RM 400.01 – RM 500 | 0.90 | 0.90 |
| RM 500.01 – RM 600 | 1.10 | 1.10 |
| RM 600.01 – RM 700 | 1.30 | 1.30 |
| RM 700.01 – RM 800 | 1.50 | 1.50 |
| RM 800.01 – RM 900 | 1.70 | 1.70 |
| RM 900.01 – RM 1,000 | 1.90 | 1.90 |
| RM 1,000.01 – RM 1,100 | 2.10 | 2.10 |
| RM 1,100.01 – RM 1,200 | 2.30 | 2.30 |
| RM 1,200.01 – RM 1,300 | 2.50 | 2.50 |
| RM 1,300.01 – RM 1,400 | 2.70 | 2.70 |
| RM 1,400.01 – RM 1,500 | 2.90 | 2.90 |
| RM 1,500.01 – RM 1,600 | 3.10 | 3.10 |
| RM 1,600.01 – RM 1,700 | 3.30 | 3.30 |
| RM 1,700.01 – RM 1,800 | 3.50 | 3.50 |
| RM 1,800.01 – RM 1,900 | 3.70 | 3.70 |
| RM 1,900.01 – RM 2,000 | 3.90 | 3.90 |
| RM 2,000.01 – RM 2,100 | 4.10 | 4.10 |
| RM 2,100.01 – RM 2,200 | 4.30 | 4.30 |
| RM 2,200.01 – RM 2,300 | 4.50 | 4.50 |
| RM 2,300.01 – RM 2,400 | 4.70 | 4.70 |
| RM 2,400.01 – RM 2,500 | 4.90 | 4.90 |
| RM 2,500.01 – RM 2,600 | 5.10 | 5.10 |
| RM 2,600.01 – RM 2,700 | 5.30 | 5.30 |
| RM 2,700.01 – RM 2,800 | 5.50 | 5.50 |
| RM 2,800.01 – RM 2,900 | 5.70 | 5.70 |
| RM 2,900.01 – RM 3,000 | 5.90 | 5.90 |
| RM 3,000.01 – RM 3,100 | 6.10 | 6.10 |
| RM 3,100.01 – RM 3,200 | 6.30 | 6.30 |
| RM 3,200.01 – RM 3,300 | 6.50 | 6.50 |
| RM 3,300.01 – RM 3,400 | 6.70 | 6.70 |
| RM 3,400.01 – RM 3,500 | 6.90 | 6.90 |
| RM 3,500.01 – RM 3,600 | 7.10 | 7.10 |
| RM 3,600.01 – RM 3,700 | 7.30 | 7.30 |
| RM 3,700.01 – RM 3,800 | 7.50 | 7.50 |
| RM 3,800.01 – RM 3,900 | 7.70 | 7.70 |
| RM 3,900.01 – RM 4,000 | 7.90 | 7.90 |
| RM 4,000.01 – RM 4,100 | 8.10 | 8.10 |
| RM 4,100.01 – RM 4,200 | 8.30 | 8.30 |
| RM 4,200.01 – RM 4,300 | 8.50 | 8.50 |
| RM 4,300.01 – RM 4,400 | 8.70 | 8.70 |
| RM 4,400.01 – RM 4,500 | 8.90 | 8.90 |
| RM 4,500.01 – RM 4,600 | 9.10 | 9.10 |
| RM 4,600.01 – RM 4,700 | 9.30 | 9.30 |
| RM 4,700.01 – RM 4,800 | 9.50 | 9.50 |
| RM 4,800.01 – RM 4,900 | 9.70 | 9.70 |
| RM 4,900.01 – RM 5,000 | 9.90 | 9.90 |
| RM 5,000.01 – RM 5,100 | 10.10 | 10.10 |
| RM 5,100.01 – RM 5,200 | 10.30 | 10.30 |
| RM 5,200.01 – RM 5,300 | 10.50 | 10.50 |
| RM 5,300.01 – RM 5,400 | 10.70 | 10.70 |
| RM 5,400.01 – RM 5,500 | 10.90 | 10.90 |
| RM 5,500.01 – RM 5,600 | 11.10 | 11.10 |
| RM 5,600.01 – RM 5,700 | 11.30 | 11.30 |
| RM 5,700.01 – RM 5,800 | 11.50 | 11.50 |
| RM 5,800.01 – RM 5,900 | 11.70 | 11.70 |
| RM 5,900.01 – RM 6,000 | 11.90 | 11.90 |
| Above RM 6,000 | 11.90 | 11.90 |
The SKBBK phase-in — gazetted steps
What each side pays at the wage ceiling as the employment-injury (SKBBK) share moves to the employee, step by step. Every figure below is already gazetted; the amounts scale down through the bands the same way.
| Effective | Wage ceiling | Category 1 | Category 2 | |||
|---|---|---|---|---|---|---|
| Employee | of which SKBBK | Employer | Employee | Employer | ||
| October 2024 | RM 6,000 | 29.75 | 0.00 | 104.15 | 0.00 | 74.40 |
| June 2026 (current) | RM 6,000 | 74.40 | 44.65 | 104.15 | 44.65 | 74.40 |
| June 2028 | RM 6,000 | 89.25 | 59.50 | 104.15 | 59.50 | 74.40 |
| June 2031 | RM 6,000 | 104.15 | 74.40 | 104.15 | 74.40 | 74.40 |
Tax relief on these contributions
Employee SOCSO and EIS contributions reduce PCB, capped at RM 350.00 a year — the cap and every other relief are listed on the tax relief page. To see the deduction on an actual salary, together with EPF and PCB, use the salary calculator — it applies these same bands for whichever month you pick. The employer's side of these tables, together with EPF and the HRDF levy, is worked out by the employer cost calculator.
Contribution schedules follow the Employees' Social Security Act 1969 and the Employment Insurance System Act 2017, as gazetted. Confirm against the current PERKESO schedules before relying on a figure.
Run payroll on the engine behind these pages — AutoCount HRMS calculates EPF, SOCSO, EIS and PCB exactly as published here.
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