Three contributions to PERKESO
- SOCSO (Employees’ Social Security Act 1969): employment injury cover, which your employer pays for, and the invalidity scheme, which you and your employer share. Your part is about 0.5% of wages.
- LINDUNG 24 Jam (Skim Kemalangan Bukan Bencana Kerja, SKBBK): cover for accidents outside work, from 1 June 2026. You pay about 0.75%; your employer pays nothing.
- EIS (Employment Insurance System Act 2017): pays benefits if you lose your job. 0.2% from you, 0.2% from your employer.
On RM3,000 a month that’s RM14.75 invalidity, RM22.15 LINDUNG 24 Jam and RM5.90 EIS from you: RM42.80 in all. Your employer adds RM57.55.
The tables
PERKESO doesn’t charge a straight percentage. Wages go into a band, RM100 wide from RM500 up, and its table gives the amount for each band, up to the RM6,000 ceiling. Employees under 60 are in the first category; from 60, the second, where only employment injury (paid by the employer) and LINDUNG 24 Jam apply.
| Salary | Invalidity | LINDUNG 24 Jam | EIS | Employer SOCSO | Employer EIS |
|---|---|---|---|---|---|
| RM1,700 | RM8.25 | RM12.35 | RM3.30 | RM28.85 | RM3.30 |
| RM2,000 | RM9.75 | RM14.65 | RM3.90 | RM34.15 | RM3.90 |
| RM2,500 | RM12.25 | RM18.35 | RM4.90 | RM42.85 | RM4.90 |
| RM3,000 | RM14.75 | RM22.15 | RM5.90 | RM51.65 | RM5.90 |
| RM3,500 | RM17.25 | RM25.85 | RM6.90 | RM60.35 | RM6.90 |
| RM4,000 | RM19.75 | RM29.65 | RM7.90 | RM69.15 | RM7.90 |
| RM4,500 | RM22.25 | RM33.35 | RM8.90 | RM77.85 | RM8.90 |
| RM5,000 | RM24.75 | RM37.15 | RM9.90 | RM86.65 | RM9.90 |
| RM5,500 | RM27.25 | RM40.85 | RM10.90 | RM95.35 | RM10.90 |
| RM6,000 | RM29.75 | RM44.65 | RM11.90 | RM104.15 | RM11.90 |
| RM7,000 | RM29.75 | RM44.65 | RM11.90 | RM104.15 | RM11.90 |
| RM8,000 | RM29.75 | RM44.65 | RM11.90 | RM104.15 | RM11.90 |
| RM10,000 | RM29.75 | RM44.65 | RM11.90 | RM104.15 | RM11.90 |
| RM15,000 | RM29.75 | RM44.65 | RM11.90 | RM104.15 | RM11.90 |
| RM20,000 | RM29.75 | RM44.65 | RM11.90 | RM104.15 | RM11.90 |
Opting out of LINDUNG 24 Jam
The scheme started on 1 June 2026 as compulsory for everyone. In July 2026 the Cabinet made it optional for Malaysian employees; it stays compulsory for foreign workers. You remain in unless you opt out, by signing PERKESO’s liability release form (Perakuan Pelepasan Liabiliti). You can rejoin later, but cover only restarts once contributions do.
On RM3,000 a month, opting out adds RM22.15 to your take-home pay. Weigh that against the cover; the SOCSO calculator shows your own figures either way.
Tax relief
SOCSO and EIS contributions are tax relief up to RM350 a year between them. Claim it on Form TP1 to have PCB reflect it, or when you file your Form BE.