This is the rules reference. For how it works in the software, see Statutory Contributions in the reference, or the how-to Run payroll.
PERKESO runs two contributory schemes deducted every month: SOCSO, which covers workplace injury and invalidity, and EIS, which insures against loss of employment. Both are capped at a monthly wage ceiling of RM6,000.
SOCSO: two categories
Which SOCSO category an employee falls in is set per employee (it is not derived from age alone, because real cases vary). The category decides which benefits and rates apply:
| Category | Cover | Employer | Employee |
|---|---|---|---|
| Category 1 (under 60) | Employment Injury + Invalidity | 1.75% | 0.5% |
| Category 2 (60+, or on invalidity pension) | Employment Injury only | 1.25% | 0% |
Contributions follow PERKESO’s banded contribution schedule (Jadual Caruman) up to the RM6,000 wage ceiling; above the ceiling the contribution is fixed at the top band.
EIS: employment insurance
| Scheme | Employer | Employee | Wage ceiling |
|---|---|---|---|
| EIS (Employment Insurance System) | 0.2% | 0.2% | RM6,000 |
EIS applies to employees aged 18 to 60. Those first employed at age 57 or older, and a few other cases, are outside EIS; SOCSO still applies to them under the categories above.
Filing them together
SOCSO and EIS are remitted together to PERKESO on one return each month, and from June 2026 the same upload file can also carry SKBBK. Cloudby produces the combined PERKESO file from your run: see Statutory Forms.
Related
- Reference: SKBBK (Lindung 24 Jam)
- Reference: Statutory Forms in Cloudby
- How-To: Generate statutory forms