The maximum eligible monthly salary for SOCSO contribution is capped at RM4,000.
For better clarity, do refer to the SOCSO Contribution Rate table.
Who is eligible for SOCSO deductions and contributions?
1. Malaysian / PR (below 60 years old)
- Employee: 1.75%
- Employer: 0.5%
2. Malaysian / PR (above 60 years old) and Foreign Employees
- Employee: 0%
- Employer: 1.25%
Types of Income subjected to SOCSO contribution
- Basic Salary
- Commissions and Service Charges
- Annual Leave Pay
- Additional Work Days on Holidays and Overtime
- Types of Allowance: Incentive, Meal, Housing, Cost of Living Allowance (COLA), Shift and Others.
Types of payments that are not liable for SOCSO contribution
- Mileage Claims
- Traveling Allowance
- Gratuity Payment for dismissal or retrenchment
- Annual Bonus
Refund of Contributions
In the event there is an error in contribution payments or overpay, you may claim a refund by submitting claims document to SOCSO office. Do refer to the checklist and ensure that the required documents are completed:
- Erroneous contribution payment schedule (PKSK50A)
- Application contribution refund report
- Application for refund of contribution (PKSK50)
For more details on SOCSO contributions overview, you can head to PERKESO's website.