SOCSO & EIS Contribution Table 2026 (PERKESO)

For SOCSO First Category under Act 4, the standard shares are approximately 1.75% from the employer and 0.5% from the employee. For EIS under Act 800, the employer and employee each contribute 0.2%. The actual amount payable follows PERKESO’s official wage bands, so it is not always a simple flat percentage of salary.

The monthly wage ceiling is RM6,000. It took effect on 1 October 2024 and remains the basis of this 2026 reference. For monthly wages above RM6,000, the contribution amount is capped at the highest wage band shown in the official schedule.

First Category generally includes both employer and employee contributions for eligible employees below age 60. Second Category is employer-only and applies when the employee is covered only under the Employment Injury Scheme. Age and prior contribution history can affect the correct category, so confirm unusual cases with PERKESO or your payroll team.

EIS generally does not cover government employees or self-employed people. Employees aged 57 or older who had no EIS contributions before age 57 are also exempt. Eligibility can depend on the employee’s actual status and contribution history, so use PERKESO’s official guidance for a final check.

Yes. Enter a monthly wage into the salary lookup above and it returns the matching SOCSO and EIS band from the official schedule, so you get the employee and employer amounts for that wage without scanning the full table yourself.

Each row in the SOCSO table lists a monthly wage range, then the employee share, the employer share, the combined total, and a separate employer-only column for Second Category cases. The EIS table below follows the same layout for Act 800. Match the wage to a row instead of applying a flat percentage, because PERKESO fixes each band to a set schedule amount rather than a straight calculation.