SOCSO and EIS calculator 2026
Checked by Gabriela Ruiz, financial analyst, against the official sources
Baca dalam Bahasa Malaysia: caruman PERKESO 2026
SOCSO (PERKESO) and EIS (SIP) are fixed monthly amounts read from the PERKESO contribution tables for your wage band. Both stop rising once wages reach RM6,000 a month. Enter your salary to see what you and your employer pay, with the rest of your payslip underneath.
On RM 3,000.00 you pay RM 14.75 SOCSO and RM 5.90 EIS. Your employer adds RM 51.65 and RM 5.90.
Estimate only. Your employer's payslip and LHDN remain authoritative.
The two SOCSO categories
The First Category covers employees below 60: the Employment Injury Scheme and the Invalidity Scheme. Employer and employee both contribute, the employer roughly 1.75% of wages and the employee roughly 0.5%, taken from the band table rather than the exact percentage.
The Second Category covers employees who were 55 or older when they first came under PERKESO, and employees who have reached 60 and are still working. Only the Employment Injury Scheme applies and only the employer pays: on RM 3,000.00 that is RM 36.90.
EIS (Employment Insurance System)
EIS pays benefits if you lose your job. Employer and employee each contribute about 0.2% of wages, from the same bands as SOCSO, for employees aged 18 to 60. It is not payable from age 60.
Anyone earning more than RM6,000 pays the same maximum: on RM 8,000.00 SOCSO is RM 29.75 and EIS RM 11.90 a month.
What the employer pays to PERKESO
The employer pays its own SOCSO and EIS shares on top of your salary and also deducts your shares from your pay, then pays the total to PERKESO on or before the 15th of the following month. On RM 3,000.00 the employer's share is RM 51.65 SOCSO and RM 5.90 EIS; with your RM 14.75 and RM 5.90 the payment to PERKESO is RM 78.20.
Both schemes stop rising at a wage of RM6,000, so the most an employer pays for one employee below 60 is RM 104.15 SOCSO and RM 11.90 EIS a month, whether the salary is RM 6,000.00 or RM 15,000.00. For an employee aged 60 or above the employer pays the Second Category rate only, and no EIS.
In total cost terms, an employee on RM 6,000.00 costs the employer RM 6,836.05 a month once EPF, SOCSO and EIS are added. The salary calculator shows the same breakdown for any salary.
LINDUNG 24 Jam (SKBBK) in 2026
PERKESO's Non-Employment Injury Scheme, LINDUNG 24 Jam, started on 1 June 2026. It covers accidents outside work, such as road accidents off duty, and is paid by the employee only: 0.75% of wages in the first phase, rising to 1% and then 1.25% in later phases on dates PERKESO sets. On RM 3,000.00 the phase one share is RM 22.15 a month.
On 8 July 2026 the Cabinet decided the contribution is no longer compulsory for local employees. PERKESO now treats it as voluntary for local employees, who can opt in with PERKESO's participation form, while it stays mandatory for foreign workers. The calculator above leaves it out; the last column of the table below shows the amount if you opt in. Rates by wage and the opt-in position are in the LINDUNG 24 Jam PERKESO guide (Bahasa Malaysia).
SOCSO, EIS and your tax
Your SOCSO and EIS contributions are tax relief up to RM350 a year. Declare them to your employer on form TP1 to have PCB reduced each month, or claim them when you file. See the effect in the PCB calculator and the income tax calculator.
SOCSO and EIS contribution table 2026
Monthly contributions in ringgit for each PERKESO wage band. First Category (below 60) for SOCSO, EIS for employees aged 18 to 60, the employer-only Second Category for employees 60 and above, and the optional LINDUNG 24 Jam share. Wages above RM6,000 use the last row.
| Wages (RM) | SOCSO employer | SOCSO employee | EIS employer | EIS employee | Total | 60+ employer only | LINDUNG 24 Jam (optional) |
|---|---|---|---|---|---|---|---|
| 1,600.01 to 1,700.00 | 28.85 | 8.25 | 3.30 | 3.30 | 43.70 | 20.60 | 12.35 |
| 1,900.01 to 2,000.00 | 34.15 | 9.75 | 3.90 | 3.90 | 51.70 | 24.40 | 14.65 |
| 2,400.01 to 2,500.00 | 42.85 | 12.25 | 4.90 | 4.90 | 64.90 | 30.60 | 18.35 |
| 2,900.01 to 3,000.00 | 51.65 | 14.75 | 5.90 | 5.90 | 78.20 | 36.90 | 22.15 |
| 3,400.01 to 3,500.00 | 60.35 | 17.25 | 6.90 | 6.90 | 91.40 | 43.10 | 25.85 |
| 3,900.01 to 4,000.00 | 69.15 | 19.75 | 7.90 | 7.90 | 104.70 | 49.40 | 29.65 |
| 4,400.01 to 4,500.00 | 77.85 | 22.25 | 8.90 | 8.90 | 117.90 | 55.60 | 33.35 |
| 4,900.01 to 5,000.00 | 86.65 | 24.75 | 9.90 | 9.90 | 131.20 | 61.90 | 37.15 |
| 5,400.01 to 5,500.00 | 95.35 | 27.25 | 10.90 | 10.90 | 144.40 | 68.10 | 40.85 |
| 5,900.01 to 6,000.00 | 104.15 | 29.75 | 11.90 | 11.90 | 157.70 | 74.40 | 44.65 |
| Above 6,000.00 | 104.15 | 29.75 | 11.90 | 11.90 | 157.70 | 74.40 | 44.65 |
Full PERKESO contribution table: every band
| Wages (RM) | SOCSO employer | SOCSO employee | EIS employer | EIS employee | Total | 60+ employer only | LINDUNG 24 Jam (optional) |
|---|---|---|---|---|---|---|---|
| Up to 30.00 | 0.40 | 0.10 | 0.05 | 0.05 | 0.60 | 0.30 | 0.20 |
| 30.01 to 50.00 | 0.70 | 0.20 | 0.10 | 0.10 | 1.10 | 0.50 | 0.30 |
| 50.01 to 70.00 | 1.10 | 0.30 | 0.15 | 0.15 | 1.70 | 0.80 | 0.50 |
| 70.01 to 100.00 | 1.50 | 0.40 | 0.20 | 0.20 | 2.30 | 1.10 | 0.65 |
| 100.01 to 140.00 | 2.10 | 0.60 | 0.25 | 0.25 | 3.20 | 1.50 | 0.90 |
| 140.01 to 200.00 | 2.95 | 0.85 | 0.35 | 0.35 | 4.50 | 2.10 | 1.25 |
| 200.01 to 300.00 | 4.35 | 1.25 | 0.50 | 0.50 | 6.60 | 3.10 | 1.85 |
| 300.01 to 400.00 | 6.15 | 1.75 | 0.70 | 0.70 | 9.30 | 4.40 | 2.65 |
| 400.01 to 500.00 | 7.85 | 2.25 | 0.90 | 0.90 | 11.90 | 5.60 | 3.35 |
| 500.01 to 600.00 | 9.65 | 2.75 | 1.10 | 1.10 | 14.60 | 6.90 | 4.15 |
| 600.01 to 700.00 | 11.35 | 3.25 | 1.30 | 1.30 | 17.20 | 8.10 | 4.85 |
| 700.01 to 800.00 | 13.15 | 3.75 | 1.50 | 1.50 | 19.90 | 9.40 | 5.65 |
| 800.01 to 900.00 | 14.85 | 4.25 | 1.70 | 1.70 | 22.50 | 10.60 | 6.35 |
| 900.01 to 1,000.00 | 16.65 | 4.75 | 1.90 | 1.90 | 25.20 | 11.90 | 7.15 |
| 1,000.01 to 1,100.00 | 18.35 | 5.25 | 2.10 | 2.10 | 27.80 | 13.10 | 7.85 |
| 1,100.01 to 1,200.00 | 20.15 | 5.75 | 2.30 | 2.30 | 30.50 | 14.40 | 8.65 |
| 1,200.01 to 1,300.00 | 21.85 | 6.25 | 2.50 | 2.50 | 33.10 | 15.60 | 9.35 |
| 1,300.01 to 1,400.00 | 23.65 | 6.75 | 2.70 | 2.70 | 35.80 | 16.90 | 10.15 |
| 1,400.01 to 1,500.00 | 25.35 | 7.25 | 2.90 | 2.90 | 38.40 | 18.10 | 10.85 |
| 1,500.01 to 1,600.00 | 27.15 | 7.75 | 3.10 | 3.10 | 41.10 | 19.40 | 11.65 |
| 1,600.01 to 1,700.00 | 28.85 | 8.25 | 3.30 | 3.30 | 43.70 | 20.60 | 12.35 |
| 1,700.01 to 1,800.00 | 30.65 | 8.75 | 3.50 | 3.50 | 46.40 | 21.90 | 13.15 |
| 1,800.01 to 1,900.00 | 32.35 | 9.25 | 3.70 | 3.70 | 49.00 | 23.10 | 13.85 |
| 1,900.01 to 2,000.00 | 34.15 | 9.75 | 3.90 | 3.90 | 51.70 | 24.40 | 14.65 |
| 2,000.01 to 2,100.00 | 35.85 | 10.25 | 4.10 | 4.10 | 54.30 | 25.60 | 15.35 |
| 2,100.01 to 2,200.00 | 37.65 | 10.75 | 4.30 | 4.30 | 57.00 | 26.90 | 16.15 |
| 2,200.01 to 2,300.00 | 39.35 | 11.25 | 4.50 | 4.50 | 59.60 | 28.10 | 16.85 |
| 2,300.01 to 2,400.00 | 41.15 | 11.75 | 4.70 | 4.70 | 62.30 | 29.40 | 17.65 |
| 2,400.01 to 2,500.00 | 42.85 | 12.25 | 4.90 | 4.90 | 64.90 | 30.60 | 18.35 |
| 2,500.01 to 2,600.00 | 44.65 | 12.75 | 5.10 | 5.10 | 67.60 | 31.90 | 19.15 |
| 2,600.01 to 2,700.00 | 46.35 | 13.25 | 5.30 | 5.30 | 70.20 | 33.10 | 19.85 |
| 2,700.01 to 2,800.00 | 48.15 | 13.75 | 5.50 | 5.50 | 72.90 | 34.40 | 20.65 |
| 2,800.01 to 2,900.00 | 49.85 | 14.25 | 5.70 | 5.70 | 75.50 | 35.60 | 21.35 |
| 2,900.01 to 3,000.00 | 51.65 | 14.75 | 5.90 | 5.90 | 78.20 | 36.90 | 22.15 |
| 3,000.01 to 3,100.00 | 53.35 | 15.25 | 6.10 | 6.10 | 80.80 | 38.10 | 22.85 |
| 3,100.01 to 3,200.00 | 55.15 | 15.75 | 6.30 | 6.30 | 83.50 | 39.40 | 23.65 |
| 3,200.01 to 3,300.00 | 56.85 | 16.25 | 6.50 | 6.50 | 86.10 | 40.60 | 24.35 |
| 3,300.01 to 3,400.00 | 58.65 | 16.75 | 6.70 | 6.70 | 88.80 | 41.90 | 25.15 |
| 3,400.01 to 3,500.00 | 60.35 | 17.25 | 6.90 | 6.90 | 91.40 | 43.10 | 25.85 |
| 3,500.01 to 3,600.00 | 62.15 | 17.75 | 7.10 | 7.10 | 94.10 | 44.40 | 26.65 |
| 3,600.01 to 3,700.00 | 63.85 | 18.25 | 7.30 | 7.30 | 96.70 | 45.60 | 27.35 |
| 3,700.01 to 3,800.00 | 65.65 | 18.75 | 7.50 | 7.50 | 99.40 | 46.90 | 28.15 |
| 3,800.01 to 3,900.00 | 67.35 | 19.25 | 7.70 | 7.70 | 102.00 | 48.10 | 28.85 |
| 3,900.01 to 4,000.00 | 69.15 | 19.75 | 7.90 | 7.90 | 104.70 | 49.40 | 29.65 |
| 4,000.01 to 4,100.00 | 70.85 | 20.25 | 8.10 | 8.10 | 107.30 | 50.60 | 30.35 |
| 4,100.01 to 4,200.00 | 72.65 | 20.75 | 8.30 | 8.30 | 110.00 | 51.90 | 31.15 |
| 4,200.01 to 4,300.00 | 74.35 | 21.25 | 8.50 | 8.50 | 112.60 | 53.10 | 31.85 |
| 4,300.01 to 4,400.00 | 76.15 | 21.75 | 8.70 | 8.70 | 115.30 | 54.40 | 32.65 |
| 4,400.01 to 4,500.00 | 77.85 | 22.25 | 8.90 | 8.90 | 117.90 | 55.60 | 33.35 |
| 4,500.01 to 4,600.00 | 79.65 | 22.75 | 9.10 | 9.10 | 120.60 | 56.90 | 34.15 |
| 4,600.01 to 4,700.00 | 81.35 | 23.25 | 9.30 | 9.30 | 123.20 | 58.10 | 34.85 |
| 4,700.01 to 4,800.00 | 83.15 | 23.75 | 9.50 | 9.50 | 125.90 | 59.40 | 35.65 |
| 4,800.01 to 4,900.00 | 84.85 | 24.25 | 9.70 | 9.70 | 128.50 | 60.60 | 36.35 |
| 4,900.01 to 5,000.00 | 86.65 | 24.75 | 9.90 | 9.90 | 131.20 | 61.90 | 37.15 |
| 5,000.01 to 5,100.00 | 88.35 | 25.25 | 10.10 | 10.10 | 133.80 | 63.10 | 37.85 |
| 5,100.01 to 5,200.00 | 90.15 | 25.75 | 10.30 | 10.30 | 136.50 | 64.40 | 38.65 |
| 5,200.01 to 5,300.00 | 91.85 | 26.25 | 10.50 | 10.50 | 139.10 | 65.60 | 39.35 |
| 5,300.01 to 5,400.00 | 93.65 | 26.75 | 10.70 | 10.70 | 141.80 | 66.90 | 40.15 |
| 5,400.01 to 5,500.00 | 95.35 | 27.25 | 10.90 | 10.90 | 144.40 | 68.10 | 40.85 |
| 5,500.01 to 5,600.00 | 97.15 | 27.75 | 11.10 | 11.10 | 147.10 | 69.40 | 41.65 |
| 5,600.01 to 5,700.00 | 98.85 | 28.25 | 11.30 | 11.30 | 149.70 | 70.60 | 42.35 |
| 5,700.01 to 5,800.00 | 100.65 | 28.75 | 11.50 | 11.50 | 152.40 | 71.90 | 43.15 |
| 5,800.01 to 5,900.00 | 102.35 | 29.25 | 11.70 | 11.70 | 155.00 | 73.10 | 43.85 |
| 5,900.01 to 6,000.00 | 104.15 | 29.75 | 11.90 | 11.90 | 157.70 | 74.40 | 44.65 |
| Above 6,000.00 | 104.15 | 29.75 | 11.90 | 11.90 | 157.70 | 74.40 | 44.65 |
Examples
| Gross (RM) | SOCSO (you) | SOCSO (employer) | EIS (you) | EIS (employer) |
|---|---|---|---|---|
| 1,700.00 | 8.25 | 28.85 | 3.30 | 3.30 |
| 2,000.00 | 9.75 | 34.15 | 3.90 | 3.90 |
| 3,000.00 | 14.75 | 51.65 | 5.90 | 5.90 |
| 4,000.00 | 19.75 | 69.15 | 7.90 | 7.90 |
| 5,000.00 | 24.75 | 86.65 | 9.90 | 9.90 |
| 6,000.00 | 29.75 | 104.15 | 11.90 | 11.90 |
| 8,000.00 | 29.75 | 104.15 | 11.90 | 11.90 |
Questions
How much SOCSO is deducted from RM3,000?
RM 14.75 from you. Your employer pays RM 51.65, and each of you pays RM 5.90 EIS on top.
What is the maximum SOCSO contribution?
Contributions are capped at a wage of RM6,000. Above it you pay RM 29.75 SOCSO and RM 11.90 EIS a month, and your employer RM 104.15 and RM 11.90.
Do I pay SOCSO after 60?
No. From 60 the employee stops paying and the employer contributes under the Second Category only. EIS stops at 60 for both.
Is SOCSO the same as EIS?
No. Both are run by PERKESO, but SOCSO covers work injuries and invalidity, while EIS pays benefits if you lose your job.
How much does the employer pay for PERKESO?
On RM 3,000.00: RM 51.65 SOCSO and RM 5.90 EIS. At or above RM6,000: RM 104.15 SOCSO and RM 11.90 EIS. The employer share is never deducted from your pay.
How do I calculate my SOCSO contribution?
Find the PERKESO wage band your monthly wage falls in and read the fixed amounts for that band; they are not an exact percentage. The calculator and the table on this page do this for you.
Is it compulsory to pay SOCSO?
Yes. Employees under a contract of service or apprenticeship must be registered and contributed for by their employer. LINDUNG 24 Jam is the exception: it is voluntary for local employees since 8 July 2026.
When must SOCSO and EIS be paid?
The employer pays each month's contributions on or before the 15th of the following month.
What is the EIS contribution rate?
About 0.2% of wages each from employee and employer, read from the same bands as SOCSO and never more than RM 11.90 each a month, the amount for wages at the RM6,000 ceiling.