SOCSO and EIS calculator 2026

On RM3,000 a month you pay RM36.90 SOCSO (RM14.75 invalidity and RM22.15 LINDUNG 24 Jam) and RM5.90 EIS; your employer pays RM51.65 and RM5.90. Contributions stop rising at RM6,000.

Rates checked

Your pay, 2026

Basic pay plus fixed allowances that are taxed and subject to EPF.

More: age, PR, reliefs, zakat
Age
Citizenship

Life insurance, medical, lifestyle, childcare and so on. Spread evenly over the year.

Your net salary

Gaji bersih · take-home pay

RM4,268.20 a month

from RM5,000.00 a month before deductions

  • Take-home (gaji bersih)RM4,268.2085%

    RM5,000.00 salary, less RM110.00 PCB, RM550.00 EPF, RM61.90 SOCSO, RM9.90 EIS.

  • PCB (income tax)RM110.002%

    LHDN’s formula projects your chargeable income for 2026: RM5,000.00 × 12, less EPF (relief capped at RM4,000 a year) and reliefs of RM9,000, gives P = RM47,000.07.

    Tax on that from LHDN’s table: (RM47,000.07 − RM35,000) × 6% + RM600 = RM1,320.00 for the year.

    January’s share: RM1,320.00 ÷ 12 = RM110.00, rounded up to the next 5 sen: RM110.00.

  • EPF (KWSP)RM550.0011%

    Your share is 11% of wages on the KWSP Third Schedule: your salary falls in the band RM4,980.01 to RM5,000.00, taken at RM5,000, so RM550 (11% of RM5,000).

    Your employer adds RM650 on top; it doesn’t come out of your pay.

  • SOCSO (PERKESO)RM61.901%

    PERKESO’s table for wages over RM4,900 up to RM5,000:

    Invalidity scheme: RM24.75

    LINDUNG 24 Jam (non-work accidents): RM37.15

    Your employer pays RM86.65 for employment injury and invalidity.

  • EISRM9.900%

    0.2% of the middle of your wage band, up to the RM6,000 ceiling: RM9.90. Your employer pays the same.

Of a RM100 raise you’d keep RM81.60.

Your employer also pays RM746.55 a month in EPF, SOCSO and EIS: you cost RM5,746.55 to employ.

SOCSO and EIS each month

YouEmployer
SOCSO invalidity / employment injuryRM24.75RM86.65
LINDUNG 24 JamRM37.15RM0.00
EISRM9.90RM9.90
TotalRM71.80RM96.55

SOCSO and EIS for 2026

SOCSO and EIS aren’t a straight percentage: PERKESO puts your wages in a band and prints the amount for each one. Roughly, you pay 0.5% for the invalidity scheme, 0.75% for LINDUNG 24 Jam and 0.2% for EIS; your employer pays 1.75% SOCSO and 0.2% EIS. All of it stops rising at RM6,000 a month.

SOCSO and EIS a month, employees under 60 (PERKESO Act 4 and Act 800)
SalaryInvalidityLINDUNG 24 JamEISEmployer SOCSOEmployer EIS
RM1,700RM8.25RM12.35RM3.30RM28.85RM3.30
RM2,000RM9.75RM14.65RM3.90RM34.15RM3.90
RM2,500RM12.25RM18.35RM4.90RM42.85RM4.90
RM3,000RM14.75RM22.15RM5.90RM51.65RM5.90
RM3,500RM17.25RM25.85RM6.90RM60.35RM6.90
RM4,000RM19.75RM29.65RM7.90RM69.15RM7.90
RM4,500RM22.25RM33.35RM8.90RM77.85RM8.90
RM5,000RM24.75RM37.15RM9.90RM86.65RM9.90
RM5,500RM27.25RM40.85RM10.90RM95.35RM10.90
RM6,000RM29.75RM44.65RM11.90RM104.15RM11.90
RM7,000RM29.75RM44.65RM11.90RM104.15RM11.90
RM8,000RM29.75RM44.65RM11.90RM104.15RM11.90
RM10,000RM29.75RM44.65RM11.90RM104.15RM11.90
RM15,000RM29.75RM44.65RM11.90RM104.15RM11.90
RM20,000RM29.75RM44.65RM11.90RM104.15RM11.90

The SOCSO, EIS and LINDUNG 24 Jam guide explains what each one covers.

Other calculators

Questions

What is the SOCSO wage ceiling?

RM6,000 a month since October 2024. Earn more and you pay the same as someone on RM6,000: RM74.40 a month with LINDUNG 24 Jam. EIS has the same ceiling.

Can I opt out of LINDUNG 24 Jam?

Malaysian employees can, since July 2026, by signing PERKESO’s liability release form (Perakuan Pelepasan Liabiliti); foreign workers can’t. You stay in unless you opt out, and you can rejoin later, though cover only restarts once contributions do. Untick it in the calculator to see your pay without it.

Do I pay SOCSO after 60?

Not for the invalidity scheme: from 60 you move to the second category, where your employer pays for employment injury cover. LINDUNG 24 Jam still applies. EIS stops at 60.

Do SOCSO and EIS reduce my tax?

Yes, up to RM350 a year between them. It isn’t in PCB unless you claim it on Form TP1; otherwise you get it when you file.

Sources

  1. PERKESO (SOCSO): Contribution rate: Act 4 and Act 800, wage ceiling RM6,000 (checked 26 October 2026)
  2. PERKESO (SOCSO): Employees’ Social Security Act 1969 (Act 4): new contribution rate including SKBBK (checked 26 October 2026)
  3. PERKESO (SOCSO): Rate of contribution, Employment Insurance System (Act 800) (checked 26 October 2026)
  4. Jabatan Akauntan Negara Malaysia: PERKESO: Akta Keselamatan Sosial Pekerja (Pindaan) 2026, SKBBK “LINDUNG 24 Jam” (checked 26 October 2026)
  5. RTM Berita: PERKESO sedia opsyen ‘opt-out’ LINDUNG 24 Jam (checked 26 October 2026)

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