SOCSO and EIS contributions 2026: RM6,000 wage ceiling, check your monthly deductions

The Social Security Organisation (SOCSO) collects two types of monthly contributions from employers and employees. Contributions under the Employees' Social Security Act 1969 (Act 4) fund the Employment Injury Scheme and the Invalidity Scheme. Since 1 Jun 2026, Act 4 also covers LINDUNG 24 Jam. Employment Insurance System (EIS) contributions under Act 800 protect income when an employee loses their job.

RM6,000 wage ceiling since 1 Oct 2024 and rates by age

According to the SOCSO Contribution Rates page, the wage ceiling for contributions was raised from RM5,000 to RM6,000 a month from 1 Oct 2024. For salaries above RM6,000, contributions are calculated on the RM6,000 limit. Status: Confirmed.

This ceiling applies to local and foreign workers, but foreign workers are not covered by EIS.

The percentages below are a guide from the SOCSO Contributions page and the LINDUNG 24 Jam FAQ. The actual amounts are taken from the contribution schedule, which has 65 wage bands.

EIS does not apply to civil servants, self-employed people and foreign workers. Employees aged 57 and above who had no EIS contributions before that age are also exempt. Local domestic workers have been covered by Act 4 and Act 800 since 1 Jun 2021.

Foreign workers contribute under the First Category, including the Invalidity Scheme since 1 Jul 2024, if they started contributing before age 55.

LINDUNG 24 Jam: 0.75% paid by the employee, opt-out period has ended

LINDUNG 24 Jam, or the Non-Occupational Accident Scheme, took effect on 1 Jun 2026. This scheme covers accidents not related to work, including outside working hours, as long as they happen in Malaysia.

The contribution is borne fully by the employee, and the employer does not contribute. According to the LINDUNG 24 Jam FAQ version 2.3 (Oct 2026), the first-phase rate is 0.75% until 31 May 2028. The second phase is 1.00% from 1 Jun 2028 to 31 May 2031, and the third phase 1.25% from 1 Jun 2031. Both of these phases are subject to their determination and effective dates.

A Cabinet decision on 8 Jul 2026 made this scheme voluntary for local employees, but it remains mandatory for foreign workers. Local employees are deemed to have joined, unless they opted out between 13 Jul and 31 Aug 2026. The current position:

• Employees who did not opt out remain covered and can no longer opt out.
• Employees who have opted out can rejoin at any time through the LINDUNG Faedah Portal. That month's contribution is calculated on the full salary.
• New employees contributing to SOCSO for the first time must contribute to LINDUNG 24 Jam.
• Contributions for June 2026 are mandatory and cannot be claimed back.

Example monthly deductions by salary

The values below are taken from SOCSO's Act 4 (June 2026) and Act 800 contribution schedules, while the totals were calculated by us. Assumption: a local employee under 60 who has not opted out of LINDUNG 24 Jam.

For Act 4, wages include payment for leave, holidays and overtime, including extra work on rest days or holidays. The annual bonus, travelling allowance, retirement gratuity and statutory contributions such as EPF are excluded. This definition differs from EPF, which charges contributions on bonuses but not on overtime.

What it means for you

• Compare the SOCSO, LINDUNG 24 Jam and EIS deductions on your payslip with the official schedule on the SOCSO Contribution Rates page.
• Check your contribution status on the PRIHATIN Portal or the PRIHATIN app. Type the portal address into your browser yourself.
• If you opted out of LINDUNG 24 Jam but want to be covered again, choose to rejoin on the LINDUNG Faedah Portal.
• After you reach 60, your payslip should no longer show invalidity or EIS deductions.
• Employers of foreign workers: deduct LINDUNG 24 Jam for all foreign workers, but there is no EIS contribution for them.
• SOCSO and EIS contributions qualify for tax relief of up to RM350 a year since year of assessment 2022. Budget 2027 proposes an additional relief of up to RM150 for voluntary LINDUNG 24 Jam contributions from year of assessment 2027 (Expected).
• Estimate your deductions and net salary with the Net Salary Calculator.
• Do not give your MyKad number, password, TAC/OTP or bank details to anyone who contacts you about SOCSO. Check suspicious messages with the Fake Aid Message Checker.