Malaysia SOCSO (PERKESO) & EIS Contribution Calculator

About the Malaysia SOCSO (PERKESO) & EIS Contribution Calculator

Work out what an employer in Malaysia pays PERKESO each month for an employee: SOCSO under the Employees’ Social Security Act (Act 4) — the Employment Injury and Invalidity Schemes — the LINDUNG 24 Jam non-employment injury scheme, and EIS, the Employment Insurance System (Act 800). Enter the month’s wages, the kind of employee and the age, and the calculator reads the amounts from PERKESO’s own schedules, wage band by wage band, up to the RM6,000 ceiling: on RM3,250 the employer pays RM63.35 and the employee RM47.10.

It places the employee in the First or Second Category of SOCSO (from 60, or after a first contribution at 55 or later), applies LINDUNG 24 Jam — compulsory for foreign workers, voluntary for local employees — and leaves out EIS where it does not apply. Paste a payroll to get every employee’s shares and the total to pay. Nothing you type leaves your browser. Without a pass the page gives a free preview of your own result: the category, the wage band and the schemes that apply, with every amount hidden until you unlock it with a Premium pass.

Contribution rates and the RM6,000 ceiling

PERKESO publishes the contributions as fixed amounts for wage bands — up to RM30, RM50, RM70, RM100, RM140 and RM200, then every RM100 to RM6,000 — so the amounts are close to, but not exactly, these percentages of the wages (PERKESO):

• SOCSO First Category (below 60): employer 1.75% (Employment Injury 1.25% and Invalidity 0.5%), employee 0.5% (Invalidity).
• SOCSO Second Category (60 and over, or a first contribution at 55 or later): employer 1.25% for Employment Injury only.
• LINDUNG 24 Jam: employee 0.75% in its first phase, rising later to 1% and then 1.25%; the employer pays nothing for it.
• EIS: 0.2% from the employer and 0.2% from the employee.

All of them are worked out on monthly wages up to RM6,000; above that the RM6,000 band applies (PERKESO, Act 4 schedule, Act 800 schedule). The calculator checks every band of PERKESO’s Act 4 schedule.

First or Second Category

Every employee below 60 contributes in the First Category — Employment Injury and Invalidity — except one who reaches 55 with no contribution before (because they were not covered until then): they, and every employee from 60, are in the Second Category, Employment Injury only, paid by the employer. Foreign workers follow the same rule: First Category for those who first contribute before 55, Second Category for those who join at 55 or later and from 60 (PERKESO).

LINDUNG 24 Jam

LINDUNG 24 Jam, the Non-Employment Injury Scheme, covers accidents that happen in Malaysia outside working hours and are not connected with the job — at home, on personal trips, or commuting that is not work-related — with medical, disablement and dependants’ benefits. The employee pays the whole contribution; the employer deducts it from the pay and pays it to PERKESO (PERKESO).

It is compulsory for foreign workers and voluntary for local employees (citizens, permanent and temporary residents). Local employees are taken in by default and opt out through the Portal LINDUNG Faedah or a notice of release; a new employee who does not want it opts out before the first month’s contribution, and someone who opted out can opt back in, covered from the moment the choice reaches PERKESO. An employee with more than one employer pays it through one employer only (questions and answers).

Who EIS covers

EIS covers private-sector employees aged 18 to 59 who are Malaysian citizens, permanent residents, or residents with a MyKAS identity card. It does not cover foreign workers, public servants, employees of local authorities and statutory bodies, the self-employed, or an employee who reaches 57 without having contributed before (Act 800, First Schedule). An insured employee who loses the job may claim EIS allowances from PERKESO (PERKESO). A loss of employment does not include a resignation — unless it is under a voluntary separation scheme, a constructive dismissal, or because of threats, sexual harassment, dangerous work outside the job or a closed workplace — the end of a fixed-term contract or of the work it was for, a termination by mutual consent without terms, retirement, or dismissal for misconduct (Act 800, section 30).

What counts as wages

SOCSO, LINDUNG 24 Jam and EIS are worked out on all pay in money, including payments for leave, holidays, overtime and work on rest days. They leave out the employer’s own contributions to pension, provident or social security funds, travelling allowances, sums for special expenses of the job, gratuities on discharge or retirement, and annual bonuses. EPF is the other way round: it counts a bonus but not overtime.

Foreign workers and domestic workers

Foreign workers with a valid passport and work pass are covered by the Employment Injury Scheme, the Invalidity Scheme and LINDUNG 24 Jam: the employer pays 1.75% and the worker 1.25% (0.5% Invalidity and 0.75% LINDUNG 24 Jam), and there is no EIS (PERKESO). Domestic workers are covered too: a local domestic worker contributes to SOCSO and EIS at the same rates as other employees, a foreign domestic worker as a foreign worker (PERKESO). Choose the matching kind of employee.

Limitations

• For employees in the private sector. Permanent employees of the Federal and State Governments are outside SOCSO; the self-employed and housewives have their own PERKESO schemes.
• LINDUNG 24 Jam follows PERKESO’s first-phase schedule (0.75%); when a later phase starts the calculator says so, until PERKESO’s new schedule is added.
• In a pasted list every employee is taken to have first contributed before 55; use one employee at a time for someone who joined PERKESO at 55 or later.
• Interest and penalties on late contributions are not worked out.

Privacy

Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.