SOCSO and EIS contribution calculator
Enter your monthly wage to see your SOCSO, LINDUNG 24 Jam and EIS deductions and what your employer pays for the same month.
| You | Employer | |
|---|---|---|
| SOCSO Employment Injury and Invalidity | RM19.75 | RM69.15 |
| SOCSO LINDUNG 24 Jam | RM29.65 | RM0.00 |
| EIS | RM7.90 | RM7.90 |
| Total | RM57.30 | RM77.05 |
Contribution rates in 2026
| Scheme | You | Employer |
|---|---|---|
| SOCSO Employment Injury and Invalidity (below 60) | 0.5% | 1.75% |
| SOCSO Employment Injury (60 and above) | 0% | 1.25% |
| LINDUNG 24 Jam (accidents outside work) | 0.75% | 0% |
| EIS (18 to 60) | 0.2% | 0.2% |
Contributions at common wages
| Monthly wage | SOCSO (you) | LINDUNG 24 Jam | EIS (you) | Employer total |
|---|---|---|---|---|
| RM1,700 | RM8.25 | RM12.35 | RM3.30 | RM32.15 |
| RM2,500 | RM12.25 | RM18.35 | RM4.90 | RM47.75 |
| RM3,000 | RM14.75 | RM22.15 | RM5.90 | RM57.55 |
| RM4,000 | RM19.75 | RM29.65 | RM7.90 | RM77.05 |
| RM5,000 | RM24.75 | RM37.15 | RM9.90 | RM96.55 |
| RM6,000 | RM29.75 | RM44.65 | RM11.90 | RM116.05 |
| RM8,000 | RM29.75 | RM44.65 | RM11.90 | RM116.05 |
The table works on RM100 bands. A wage of RM2,950 and one of RM3,000 fall in the same band and pay the same amounts. Pay above RM6,000 is not counted, so everyone earning more than that pays RM86.30 a month in total.
LINDUNG 24 Jam
From June 2026 wages, PERKESO also covers accidents that happen outside work, for example on the road at the weekend. The cost is paid by employees alone: 0.75% until May 2028, 1% from June 2028 and 1.25% from June 2031. It is compulsory for foreign workers. Malaysian employees could opt out between 13 July to 31 August 2026; anyone who did not is covered and cannot leave later. There is no age limit.
Who pays what
- Below 60 you are in the first category: invalidity and employment injury cover.
- From 60 you move to the second category: your employer pays for employment injury cover only, and you stop paying EIS.
- Someone who starts work for the first time at 55 or over with no earlier contributions goes straight into the second category.
Your own SOCSO and EIS contributions qualify for up to RM350 of income tax relief a year.
FAQ
How much SOCSO do I pay on RM3,000?
RM14.75 for SOCSO and RM22.15 for LINDUNG 24 Jam, plus RM5.90 EIS. Your employer pays RM57.55.
What is the SOCSO wage ceiling in 2026?
RM6,000 a month, in force since 1 October 2024. It applies to SOCSO, LINDUNG 24 Jam and EIS.
Do I pay EIS after 60?
No. EIS covers employees aged 18 to 60. Someone aged 57 or over with no earlier EIS contributions is also exempt.
Can I still opt out of LINDUNG 24 Jam?
The opt-out window for Malaysian employees ran from 13 July to 31 August 2026. Those who did not opt out are treated as members.
Sources
- PERKESO, contributions
- PERKESO, Act 4 contribution table including LINDUNG 24 Jam
- PERKESO, LINDUNG 24 Jam FAQ
- PERKESO, rate of contribution and wage ceiling
Checked 28 September 2026. OneCalcs is independent and not affiliated with LHDNM, KWSP, PERKESO, the Royal Malaysian Customs Department or the Ministry of Human Resources.