For employers and employees seeking clarity on SOCSO contribution rates, this guide provides a comprehensive understanding of the financial obligations associated with social security. As businesses navigate the complexities of employee benefits, a solid grasp of SOCSO contribution is integral for compliance and financial planning.

For a more reliable and simpler SOCSO calculation, you may use SOCSO calculator or automate monthly SOCSO calculation with a free HR software - HR.my.

Note: Effective 1 October 2024, PERKESO will enforce a new wage ceiling for contributions from RM5,000 to RM6,000 per month. The contribution amount that apply to employees with salaries exceeding RM5,000 per month is stated in the Third Schedule, Act 4 and the Second Schedule, Act 800. For employees with salaries exceeding RM6,000 per month, the contribution amount is subject to the wage ceiling of RM6,000. Accordingly, the contribution payment for the month of October 2024 and the subsequent months shall be made by the employer according to the new wage ceiling.

Categories of SOCSO Contribution

Understanding the SOCSO fund involves navigating two distinct categories. In the first category, applicable to employees below the age of 60, employers are mandated to contribute 1.75% of the employee's total salary. Simultaneously, employees are required to contribute 0.5% of their salary amount. The combined sum forms the total contribution directed towards the SOCSO fund.

SOCSO Table Category 1

The second category focuses on the Employment Injury Scheme under SOCSO, where a fixed contribution rate of 1.25% is calculated based on the total monthly salary. This contribution is the sole responsibility of the employer and applies to specific groups, including workers above the age of 60 and those hired after the age of 55 who contributed to SOCSO before reaching 60.

SOCSO Table Category 2

Category 1 SOCSO Contribution Table (Employment Injury Scheme and Invalidity Scheme)

Total Monthly Wages Employer Contribution (RM) Employee Contribution (RM) Total Contribution (RM)
Wages up to RM30 0.40 0.10 0.50
Wages exceed RM30 but not exceed RM50 0.70 0.20 0.90
Wages exceed RM50 but not exceed RM70 1.10 0.30 1.40
Wages exceed RM70 but not exceed RM100 1.50 0.40 1.90
Wages exceed RM100 but not exceed RM140 2.10 0.60 2.70
Wages exceed RM140 but not exceed RM200 2.95 0.85 3.80
Wages exceed RM200 but not exceed RM300 4.35 1.25 5.60
Wages exceed RM300 but not exceed RM400 6.15 1.75 7.90
Wages exceed RM400 but not exceed RM500 7.85 2.25 10.10
Wages exceed RM500 but not exceed RM600 9.65 2.75 12.40
Wages exceed RM600 but not exceed RM700 11.35 3.25 14.60
Wages exceed RM700 but not exceed RM800 13.15 3.75 16.90
Wages exceed RM800 but not exceed RM900 14.85 4.25 19.10
Wages exceed RM900 but not exceed RM1,000 16.65 4.75 21.40
Wages exceed RM1,000 but not exceed RM1,100 18.35 5.25 23.60
Wages exceed RM1,100 but not exceed RM1,200 20.15 5.75 25.90
Wages exceed RM1,200 but not exceed RM1,300 21.85 6.25 28.10
Wages exceed RM1,300 but not exceed RM1,400 23.65 6.75 30.40
Wages exceed RM1,400 but not exceed RM1,500 25.35 7.25 32.60
Wages exceed RM1,500 but not exceed RM1,600 27.15 7.75 34.90
Wages exceed RM1,600 but not exceed RM1,700 28.85 8.25 37.10
Wages exceed RM1,700 but not exceed RM1,800 30.65 8.75 39.40
Wages exceed RM1,800 but not exceed RM1,900 32.35 9.25 41.60
Wages exceed RM1,900 but not exceed RM2,000 34.15 9.75 43.90
Wages exceed RM2,000 but not exceed RM2,100 35.85 10.25 46.10
Wages exceed RM2,100 but not exceed RM2,200 37.65 10.75 48.40
Wages exceed RM2,200 but not exceed RM2,300 39.35 11.25 50.60
Wages exceed RM2,300 but not exceed RM2,400 41.15 11.75 52.90
Wages exceed RM2,400 but not exceed RM2,500 42.85 12.25 55.10
Wages exceed RM2,500 but not exceed RM2,600 44.65 12.75 57.40
Wages exceed RM2,600 but not exceed RM2,700 46.35 13.25 59.60
Wages exceed RM2,700 but not exceed RM2,800 48.15 13.75 61.90
Wages exceed RM2,800 but not exceed RM2,900 49.85 14.25 64.10
Wages exceed RM2,900 but not exceed RM3,000 51.65 14.75 66.40
Wages exceed RM3,000 but not exceed RM3,100 53.35 15.25 68.60
Wages exceed RM3,100 but not exceed RM3,200 55.15 15.75 70.90
Wages exceed RM3,200 but not exceed RM3,300 56.85 16.25 73.10
Wages exceed RM3,300 but not exceed RM3,400 58.65 16.75 75.40
Wages exceed RM3,400 but not exceed RM3,500 60.35 17.25 77.60
Wages exceed RM3,500 but not exceed RM3,600 62.15 17.75 79.90
Wages exceed RM3,600 but not exceed RM3,700 63.85 18.25 82.10
Wages exceed RM3,700 but not exceed RM3,800 65.65 18.75 84.40
Wages exceed RM3,800 but not exceed RM3,900 67.35 19.25 86.60
Wages exceed RM3,900 but not exceed RM4,000 69.15 19.75 88.90
Wages exceed RM4,000 but not exceed RM4,100 70.85 20.25 91.10
Wages exceed RM4,100 but not exceed RM4,200 72.65 20.75 93.40
Wages exceed RM4,200 but not exceed RM4,300 74.35 21.25 95.60
Wages exceed RM4,300 but not exceed RM4,400 76.15 21.75 97.90
Wages exceed RM4,400 but not exceed RM4,500 77.85 22.25 100.10
Wages exceed RM4,500 but not exceed RM4,600 79.65 22.75 102.40
Wages exceed RM4,600 but not exceed RM4,700 81.35 23.25 104.60
Wages exceed RM4,700 but not exceed RM4,800 83.15 23.75 106.90
Wages exceed RM4,800 but not exceed RM4,900 84.85 24.25 109.10
Wages exceed RM4,900 but not exceed RM5,000 86.65 24.75 111.40
Wages exceed RM5,000 but not exceed RM5,100 88.35 25.25 113.60
Wages exceed RM5,100 but not exceed RM5,200 90.15 25.75 115.90
Wages exceed RM5,200 but not exceed RM5,300 91.85 26.25 118.10
Wages exceed RM5,300 but not exceed RM5,400 93.65 26.75 120.40
Wages exceed RM5,400 but not exceed RM5,500 95.35 27.25 122.60
Wages exceed RM5,500 but not exceed RM5,600 97.15 27.75 124.90
Wages exceed RM5,600 but not exceed RM5,700 98.85 28.25 127.10
Wages exceed RM5,700 but not exceed RM5,800 100.65 28.75 129.40
Wages exceed RM5,800 but not exceed RM5,900 102.35 29.25 131.60
Wages exceed RM5,900 but not exceed RM6,000 104.15 29.75 133.90
Wages exceed RM6,000 104.15 29.75 133.90

Category 2 SOCSO Contribution Table (Employment Injury Scheme)

Total Monthly Wages Employer Contribution (RM)
Wages up to RM30 0.30
Wages exceed RM30 but not exceed RM50 0.50
Wages exceed RM50 but not exceed RM70 0.80
Wages exceed RM70 but not exceed RM100 1.10
Wages exceed RM100 but not exceed RM140 1.50
Wages exceed RM140 but not exceed RM200 2.10
Wages exceed RM200 but not exceed RM300 3.10
Wages exceed RM300 but not exceed RM400 4.40
Wages exceed RM400 but not exceed RM500 5.60
Wages exceed RM500 but not exceed RM600 6.90
Wages exceed RM600 but not exceed RM700 8.10
Wages exceed RM700 but not exceed RM800 9.40
Wages exceed RM800 but not exceed RM900 10.60
Wages exceed RM900 but not exceed RM1,000 11.90
Wages exceed RM1,000 but not exceed RM1,100 13.10
Wages exceed RM1,100 but not exceed RM1,200 14.40
Wages exceed RM1,200 but not exceed RM1,300 15.60
Wages exceed RM1,300 but not exceed RM1,400 16.90
Wages exceed RM1,400 but not exceed RM1,500 18.10
Wages exceed RM1,500 but not exceed RM1,600 19.40
Wages exceed RM1,600 but not exceed RM1,700 20.60
Wages exceed RM1,700 but not exceed RM1,800 21.90
Wages exceed RM1,800 but not exceed RM1,900 23.10
Wages exceed RM1,900 but not exceed RM2,000 24.40
Wages exceed RM2,000 but not exceed RM2,100 25.60
Wages exceed RM2,100 but not exceed RM2,200 26.90
Wages exceed RM2,200 but not exceed RM2,300 28.10
Wages exceed RM2,300 but not exceed RM2,400 29.40
Wages exceed RM2,400 but not exceed RM2,500 30.60
Wages exceed RM2,500 but not exceed RM2,600 31.90
Wages exceed RM2,600 but not exceed RM2,700 33.10
Wages exceed RM2,700 but not exceed RM2,800 34.40
Wages exceed RM2,800 but not exceed RM2,900 35.60
Wages exceed RM2,900 but not exceed RM3,000 36.90
Wages exceed RM3,000 but not exceed RM3,100 38.10
Wages exceed RM3,100 but not exceed RM3,200 39.40
Wages exceed RM3,200 but not exceed RM3,300 40.60
Wages exceed RM3,300 but not exceed RM3,400 41.90
Wages exceed RM3,400 but not exceed RM3,500 43.10
Wages exceed RM3,500 but not exceed RM3,600 44.40
Wages exceed RM3,600 but not exceed RM3,700 45.60
Wages exceed RM3,700 but not exceed RM3,800 46.90
Wages exceed RM3,800 but not exceed RM3,900 48.10
Wages exceed RM3,900 but not exceed RM4,000 49.40
Wages exceed RM4,000 but not exceed RM4,100 50.60
Wages exceed RM4,100 but not exceed RM4,200 51.90
Wages exceed RM4,200 but not exceed RM4,300 53.10
Wages exceed RM4,300 but not exceed RM4,400 54.40
Wages exceed RM4,400 but not exceed RM4,500 55.60
Wages exceed RM4,500 but not exceed RM4,600 56.90
Wages exceed RM4,600 but not exceed RM4,700 58.10
Wages exceed RM4,700 but not exceed RM4,800 59.40
Wages exceed RM4,800 but not exceed RM4,900 60.60
Wages exceed RM4,900 but not exceed RM5,000 61.90
Wages exceed RM5,000 but not exceed RM5,100 63.10
Wages exceed RM5,100 but not exceed RM5,200 64.40
Wages exceed RM5,200 but not exceed RM5,300 65.60
Wages exceed RM5,300 but not exceed RM5,400 66.90
Wages exceed RM5,400 but not exceed RM5,500 68.10
Wages exceed RM5,500 but not exceed RM5,600 69.40
Wages exceed RM5,600 but not exceed RM5,700 70.60
Wages exceed RM5,700 but not exceed RM5,800 71.90
Wages exceed RM5,800 but not exceed RM5,900 73.10
Wages exceed RM5,900 but not exceed RM6,000 74.40
Wages exceed RM6,000 74.40
In conclusion, mastering the nuances of SOCSO contribution is crucial for employers and employees alike. By unraveling the intricacies of the contribution rates and categories, businesses can ensure compliance and make informed decisions that align with both regulatory requirements and financial objectives. Stay tuned for updates on SOCSO contribution guidelines and empower your workforce with the knowledge needed for a secure and compliant future.