SOCSO Contribution 2026 — Rates, Schedule & Lindung 24 Jam

What is PERKESO (SOCSO)?

PERKESO (Social Security Organisation / SOCSO) provides social security protection to Malaysian workers through:

1. Employment Injury Scheme — Covers work-related accidents and occupational diseases
2. Invalidity Scheme — Covers disability not related to work
3. Lindung 24 Jam (New, June 2026) — Covers accidents outside working hours

SOCSO Contribution Rates 2026

Wage ceiling for contributions: RM6,000/month (effective October 2024)

Scheme	Employer	Employee	Total
Employment Injury	1.25%	-	1.25%
Invalidity	0.5%	0.5%	1.0%
Total	1.75%	0.5%	2.25%

Lindung 24 Jam (New — June 2026)

• Effective date: 1 June 2026
• Contribution: Employee only (0.2%-0.5% depending on salary)
• Coverage: Accidents that occur outside working hours
• Mandatory for foreign workers
• Optional (opt-in) for local employees

Payment Deadlines

Contributions must be remitted by the 15th of the following month.

Salary Month	Contribution Deadline
January	15 February
February	15 March
March	15 April
April	15 May
May	15 June
June	15 July
July	15 August
August	15 September
September	15 October
October	15 November
November	15 December
December	15 January (following year)

Benefits for Employees

SOCSO provides the following benefits to covered workers:

• Free medical treatment at panel hospitals and clinics
• Temporary disability allowance (80% of monthly wages)
• Invalidity pension if permanently unable to work
• Funeral benefit (RM5,000)
• Survivor’s pension for dependents of deceased workers
• Return to Work programme — rehabilitation to resume employment

How to Check Contribution Records

1. Visit assist.perkeso.gov.my
2. Log in using your MyKad
3. Click “Check Contributions”
4. Your contribution history will be displayed

Tips for Employers

• Register new employees within 30 days of joining
• Pay contributions before the 15th — late payment incurs a 10% penalty
• Update records when employees resign or complete contracts
• Retain contribution records for at least 7 years

Who Must Contribute?

• All employers with one or more employees must register
• Employees under 60 years old are covered under both schemes
• Self-employed individuals can opt in voluntarily
• Domestic workers may also be covered (check with PERKESO)