Employers are required to pay monthly contributions for each eligible employee according to the rate specified under the Employees’ Social Security Act, 1969. These contributions are divided into two (2) types, namely:
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​First Category: Employment Injury and Invalidity Scheme
For employees who are less than 60 years of age, contributions payable by employers and employees are for the Employment Injury Scheme and the Invalidity Scheme.
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The rate of contribution under this category comprises 1.75% of the employer’s share and 0.5% of the employees’ monthly wages according to the contribution schedule.
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​Note: All employees who have not reached the age of 60, must contribute under the First Category except for those who have attained 55 years of age and have no prior contributions before they reach 55 due to non-eligibility under the Employees’ Social Security Act, 1969.
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Second Category: Employment Injury Scheme
The rate of contribution under this category is 1.25% of the employees’ monthly wages, payable by the employer, based on the contribution schedule. All employees who have reached the age of 60 must be covered under this category for the Employment Injury Scheme only.

For more details on SOCSO contributions categories, you can head to PERKESO's website.