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SOCSO Contribution Table 2026: Rates and Lindung 24 Jam

PERKESO’s table changed on 1 June 2026 and the rules changed again on 8 July. Here is the full schedule and exactly whose pay gets the Lindung 24 Jam deduction.
Reading Time: 24 minutes
SOCSO Contribution Table 2026: Rates and Lindung 24 Jam. Full PERKESO SOCSO contribution table for 2026: employer and employee shares, the RM6,000 wage ceiling, Lindung 24 Jam deductions and the 15th deadline.
🔑Key Takeaways
  • At the RM6,000 wage ceiling, a First Category employee costs RM104.15 (employer share), RM29.75 (employee Invalidity share) and RM44.65 (employee LINDUNG 24 Jam share) a month (PERKESO contribution schedule).
  • LINDUNG 24 Jam is paid by the employee only: 0.75% of wages from 1 June 2026 to 31 May 2028, 1.00% from 1 June 2028 and 1.25% from 1 June 2031. Employers contribute nothing to it (PERKESO FAQ LINDUNG 24 Jam v2.3, Q35 and Q36).
  • Deduct LINDUNG 24 Jam for every foreign worker, every first-time PERKESO contributor, every local employee who did not opt out by 31 August 2026, and every local who has opted back in (FAQ v2.3, Q3, Q6, Q25 to Q27).
  • “Voluntary” does not mean employees can still opt out. The opt-out window closed on 31 August 2026 (FAQ v2.3, Q26). An employee who opted out can opt back in at any time (FAQ v2.3, Q7).
  • Contributions for each month are due by the 15th of the following month, with late payment interest of 6% a year (PERKESO, Contribution Payment).

The SOCSO contribution table for 2026 is the Social Security Organisation’s (SOCSO, or PERKESO) schedule under the Employees’ Social Security Act 1969 (Act 4), as amended on 1 June 2026. For First Category employees, employers pay about 1.75% of monthly wages and employees about 1.25% (0.5% Invalidity plus 0.75% for LINDUNG 24 Jam, PERKESO’s Non-Employment Injury Scheme for accidents outside work), capped at the RM6,000 wage ceiling. Since 8 July 2026, the LINDUNG 24 Jam deduction is voluntary for local employees and mandatory for foreign workers, but the opt-out window closed on 31 August 2026, so keep deducting for every local who did not opt out (PERKESO, LINDUNG 24 Jam; PERKESO FAQ LINDUNG 24 Jam v2.3, Q3, Q25 and Q26).

This guide gives the full 65-band table, worked examples, who gets the LINDUNG 24 Jam deduction, the Employment Insurance System (EIS) rates and the payment deadline. PERKESO (Pertubuhan Keselamatan Sosial, the Malay name for SOCSO) runs both schemes. For every other employer filing date, see our Malaysia business tax guide .

SOCSO categories explained: First Category vs Second Category

The SOCSO category decides which schemes an employee is insured under, and therefore which columns of the table you use. The category is set by age, not salary: the employee’s age on first entering PERKESO, and whether they have now reached 60 (PERKESO Employer Circular No. 2 of 2026, para 5.1).

Item First Category Second Category
Who Employees under 60 who first entered the PERKESO scheme, or first contributed, before age 55 Employees who were 55 or older when they first entered PERKESO, or who have reached 60 and are still working
Schemes covered Employment Injury, Invalidity, and LINDUNG 24 Jam (Non-Employment Injury) Employment Injury and LINDUNG 24 Jam (Non-Employment Injury)
Employer share 1.25% Employment Injury + 0.5% Invalidity = 1.75% 1.25% Employment Injury
Employee share 0.5% Invalidity + 0.75% LINDUNG 24 Jam = 1.25% (0.5% if a local opted out) 0.75% LINDUNG 24 Jam only (nil if a local opted out)
Payroll trigger to watch Employee turns 60 New hire aged 55 or above with no earlier contributions

Source: PERKESO Employer Circular No. 2 of 2026, para 5.1 and 5.2; percentages approximate the banded amounts in the official schedule.

The Employment Injury Scheme covers accidents at work, on the way to and from work, and occupational diseases. The Invalidity Scheme covers permanent invalidity or death from any cause, and Second Category employees are not insured under it. LINDUNG 24 Jam, formally the Non-Employment Injury Scheme (Skim Kemalangan Bukan Bencana Kerja, SKBBK), covers accidents outside working hours.

Employees covered by Act 4 include Malaysian citizens, permanent residents and foreign workers holding a valid passport and work pass (PERKESO, Employed Worker; PERKESO, Foreign Worker). The exclusions are permanent Federal and State civil servants, self-employed persons (PERKESO lists exceptions for certain self-employed taxi, e-hailing and bus drivers) and sole proprietors or partners of the business (PERKESO, Employed Worker).

SOCSO contribution table 2026 (PERKESO schedule, RM6,000 wage ceiling)

The table below is PERKESO’s official Act 4 schedule including LINDUNG 24 Jam, in force from the June 2026 contribution month (PERKESO, New Contribution Rate Including SKBBK). Every amount is copied from that schedule. The wage ceiling has been RM6,000 a month since 1 October 2024, so any salary above RM6,000 uses the last row (PERKESO, Contribution Rate).

How to read it: find the band for the employee’s monthly wages, then take the Category 1 or Category 2 columns. The LINDUNG 24 Jam amount is the same in both categories.

No. Monthly wages Employer (Cat 1) Employee Invalidity (Cat 1) Employee LINDUNG 24 Jam (Cat 1 and Cat 2) Total (Cat 1) Employer (Cat 2) Total (Cat 2)
1 Up to RM30 RM0.40 RM0.10 RM0.20 RM0.70 RM0.30 RM0.50
2 Above RM30 to RM50 RM0.70 RM0.20 RM0.30 RM1.20 RM0.50 RM0.80
3 Above RM50 to RM70 RM1.10 RM0.30 RM0.50 RM1.90 RM0.80 RM1.30
4 Above RM70 to RM100 RM1.50 RM0.40 RM0.65 RM2.55 RM1.10 RM1.75
5 Above RM100 to RM140 RM2.10 RM0.60 RM0.90 RM3.60 RM1.50 RM2.40
6 Above RM140 to RM200 RM2.95 RM0.85 RM1.25 RM5.05 RM2.10 RM3.35
7 Above RM200 to RM300 RM4.35 RM1.25 RM1.85 RM7.45 RM3.10 RM4.95
8 Above RM300 to RM400 RM6.15 RM1.75 RM2.65 RM10.55 RM4.40 RM7.05
9 Above RM400 to RM500 RM7.85 RM2.25 RM3.35 RM13.45 RM5.60 RM8.95
10 Above RM500 to RM600 RM9.65 RM2.75 RM4.15 RM16.55 RM6.90 RM11.05
11 Above RM600 to RM700 RM11.35 RM3.25 RM4.85 RM19.45 RM8.10 RM12.95
12 Above RM700 to RM800 RM13.15 RM3.75 RM5.65 RM22.55 RM9.40 RM15.05
13 Above RM800 to RM900 RM14.85 RM4.25 RM6.35 RM25.45 RM10.60 RM16.95
14 Above RM900 to RM1,000 RM16.65 RM4.75 RM7.15 RM28.55 RM11.90 RM19.05
15 Above RM1,000 to RM1,100 RM18.35 RM5.25 RM7.85 RM31.45 RM13.10 RM20.95
16 Above RM1,100 to RM1,200 RM20.15 RM5.75 RM8.65 RM34.55 RM14.40 RM23.05
17 Above RM1,200 to RM1,300 RM21.85 RM6.25 RM9.35 RM37.45 RM15.60 RM24.95
18 Above RM1,300 to RM1,400 RM23.65 RM6.75 RM10.15 RM40.55 RM16.90 RM27.05
19 Above RM1,400 to RM1,500 RM25.35 RM7.25 RM10.85 RM43.45 RM18.10 RM28.95
20 Above RM1,500 to RM1,600 RM27.15 RM7.75 RM11.65 RM46.55 RM19.40 RM31.05
21 Above RM1,600 to RM1,700 RM28.85 RM8.25 RM12.35 RM49.45 RM20.60 RM32.95
22 Above RM1,700 to RM1,800 RM30.65 RM8.75 RM13.15 RM52.55 RM21.90 RM35.05
23 Above RM1,800 to RM1,900 RM32.35 RM9.25 RM13.85 RM55.45 RM23.10 RM36.95
24 Above RM1,900 to RM2,000 RM34.15 RM9.75 RM14.65 RM58.55 RM24.40 RM39.05
25 Above RM2,000 to RM2,100 RM35.85 RM10.25 RM15.35 RM61.45 RM25.60 RM40.95
26 Above RM2,100 to RM2,200 RM37.65 RM10.75 RM16.15 RM64.55 RM26.90 RM43.05
27 Above RM2,200 to RM2,300 RM39.35 RM11.25 RM16.85 RM67.45 RM28.10 RM44.95
28 Above RM2,300 to RM2,400 RM41.15 RM11.75 RM17.65 RM70.55 RM29.40 RM47.05
29 Above RM2,400 to RM2,500 RM42.85 RM12.25 RM18.35 RM73.45 RM30.60 RM48.95
30 Above RM2,500 to RM2,600 RM44.65 RM12.75 RM19.15 RM76.55 RM31.90 RM51.05
31 Above RM2,600 to RM2,700 RM46.35 RM13.25 RM19.85 RM79.45 RM33.10 RM52.95
32 Above RM2,700 to RM2,800 RM48.15 RM13.75 RM20.65 RM82.55 RM34.40 RM55.05
33 Above RM2,800 to RM2,900 RM49.85 RM14.25 RM21.35 RM85.45 RM35.60 RM56.95
34 Above RM2,900 to RM3,000 RM51.65 RM14.75 RM22.15 RM88.55 RM36.90 RM59.05
35 Above RM3,000 to RM3,100 RM53.35 RM15.25 RM22.85 RM91.45 RM38.10 RM60.95
36 Above RM3,100 to RM3,200 RM55.15 RM15.75 RM23.65 RM94.55 RM39.40 RM63.05
37 Above RM3,200 to RM3,300 RM56.85 RM16.25 RM24.35 RM97.45 RM40.60 RM64.95
38 Above RM3,300 to RM3,400 RM58.65 RM16.75 RM25.15 RM100.55 RM41.90 RM67.05
39 Above RM3,400 to RM3,500 RM60.35 RM17.25 RM25.85 RM103.45 RM43.10 RM68.95
40 Above RM3,500 to RM3,600 RM62.15 RM17.75 RM26.65 RM106.55 RM44.40 RM71.05
41 Above RM3,600 to RM3,700 RM63.85 RM18.25 RM27.35 RM109.45 RM45.60 RM72.95
42 Above RM3,700 to RM3,800 RM65.65 RM18.75 RM28.15 RM112.55 RM46.90 RM75.05
43 Above RM3,800 to RM3,900 RM67.35 RM19.25 RM28.85 RM115.45 RM48.10 RM76.95
44 Above RM3,900 to RM4,000 RM69.15 RM19.75 RM29.65 RM118.55 RM49.40 RM79.05
45 Above RM4,000 to RM4,100 RM70.85 RM20.25 RM30.35 RM121.45 RM50.60 RM80.95
46 Above RM4,100 to RM4,200 RM72.65 RM20.75 RM31.15 RM124.55 RM51.90 RM83.05
47 Above RM4,200 to RM4,300 RM74.35 RM21.25 RM31.85 RM127.45 RM53.10 RM84.95
48 Above RM4,300 to RM4,400 RM76.15 RM21.75 RM32.65 RM130.55 RM54.40 RM87.05
49 Above RM4,400 to RM4,500 RM77.85 RM22.25 RM33.35 RM133.45 RM55.60 RM88.95
50 Above RM4,500 to RM4,600 RM79.65 RM22.75 RM34.15 RM136.55 RM56.90 RM91.05
51 Above RM4,600 to RM4,700 RM81.35 RM23.25 RM34.85 RM139.45 RM58.10 RM92.95
52 Above RM4,700 to RM4,800 RM83.15 RM23.75 RM35.65 RM142.55 RM59.40 RM95.05
53 Above RM4,800 to RM4,900 RM84.85 RM24.25 RM36.35 RM145.45 RM60.60 RM96.95
54 Above RM4,900 to RM5,000 RM86.65 RM24.75 RM37.15 RM148.55 RM61.90 RM99.05
55 Above RM5,000 to RM5,100 RM88.35 RM25.25 RM37.85 RM151.45 RM63.10 RM100.95
56 Above RM5,100 to RM5,200 RM90.15 RM25.75 RM38.65 RM154.55 RM64.40 RM103.05
57 Above RM5,200 to RM5,300 RM91.85 RM26.25 RM39.35 RM157.45 RM65.60 RM104.95
58 Above RM5,300 to RM5,400 RM93.65 RM26.75 RM40.15 RM160.55 RM66.90 RM107.05
59 Above RM5,400 to RM5,500 RM95.35 RM27.25 RM40.85 RM163.45 RM68.10 RM108.95
60 Above RM5,500 to RM5,600 RM97.15 RM27.75 RM41.65 RM166.55 RM69.40 RM111.05
61 Above RM5,600 to RM5,700 RM98.85 RM28.25 RM42.35 RM169.45 RM70.60 RM112.95
62 Above RM5,700 to RM5,800 RM100.65 RM28.75 RM43.15 RM172.55 RM71.90 RM115.05
63 Above RM5,800 to RM5,900 RM102.35 RM29.25 RM43.85 RM175.45 RM73.10 RM116.95
64 Above RM5,900 to RM6,000 RM104.15 RM29.75 RM44.65 RM178.55 RM74.40 RM119.05
65 Above RM6,000 RM104.15 RM29.75 RM44.65 RM178.55 RM74.40 RM119.05

Source: PERKESO, Employees’ Social Security Act 1969 (Act 4): New Contribution Rate Including the Non-Employment Injury Security Scheme (SKBBK), accessed 5 November 2026. “Cat” = category.

Important: The LINDUNG 24 Jam column applies only to employees in the scheme. For a local employee who opted out by 31 August 2026, deduct the Invalidity share only (First Category) or nothing from the employee (Second Category). The employer share is the same either way.

Employer and employee shares at common salaries

The employer’s cost did not change on 1 June 2026. Only the employee deduction grew, by the LINDUNG 24 Jam amount. PERKESO’s own FAQ on the wage ceiling puts the pre-June total above RM6,000 at RM133.90 for the First Category and RM74.40 for the Second Category (PERKESO FAQ, wage ceiling increase, 1 October 2024, Q11), exactly the new totals of RM178.55 and RM119.05, which include LINDUNG 24 Jam and exclude EIS, less the RM44.65 LINDUNG 24 Jam share.

Three First Category employees, each earning RM2,500 a month (the band above RM2,400 up to RM2,500), show how the deduction now differs by employee:

Employee (First Category, RM2,500 a month) Employer pays Employee pays Total to PERKESO
Local employee in LINDUNG 24 Jam RM42.85 RM12.25 + RM18.35 = RM30.60 RM73.45
Local employee who opted out by 31 August 2026 RM42.85 RM12.25 RM55.10
Foreign worker (mandatory) RM42.85 RM12.25 + RM18.35 = RM30.60 RM73.45

Amounts from the PERKESO schedule, band “exceeding RM2,400 but not exceeding RM2,500”. EIS is separate; foreign workers are not covered by EIS.

At the ceiling, the same split applies to an employee earning RM8,000 or RM20,000: the employer pays RM104.15 and an employee in LINDUNG 24 Jam pays RM74.40 (RM29.75 Invalidity plus RM44.65). Higher salaries never raise the SOCSO amount.

“Wages” for this purpose follow section 2(24) of Act 4: all remuneration payable, including leave pay and overtime. Five items are excluded (FAQ v2.3, Q37):

  • Statutory contributions, such as provident or pension fund contributions
  • Travelling allowances or the value of travel concessions
  • Special expenses incurred because of the employment
  • Gratuity on retirement or termination
  • Annual bonus

Run SOCSO on the contributable wage, not the gross payslip total.

Lindung 24 Jam: who pays and who is covered since 8 July 2026

LINDUNG 24 Jam is the Non-Employment Injury Scheme that took effect on 1 June 2026 under the Employees’ Social Security (Amendment) Act 2026 (Act A1788). The scheme protects Act 4 contributors against accidents in Malaysia that are not connected to their work, including road accidents (Employer Circular No. 2 of 2026, para 2.1) and accidents on public holidays (PERKESO media release, 1 June 2026). Act A1788 was gazetted on 5 March 2026 (Circular No. 2 of 2026, para 2.4).

The rules changed on 8 July 2026, when a Cabinet decision made the scheme voluntary for local employees and kept it mandatory for foreign workers (FAQ v2.3, Q3 and Q11). The practical deduction rule for November 2026 payroll:

Employee type Deduct LINDUNG 24 Jam? Basis (FAQ LINDUNG 24 Jam v2.3)
Foreign worker Yes, always Q3, Q18
Local employee who did not opt out by 31 August 2026 Yes (“Once In, Always In”) Q10, Q25
Local employee who opted out by 31 August 2026 No, unless they opt back in Q6, Q7
New hire contributing to PERKESO for the first time Yes Q27
Employee who opts back in mid-month Yes, on the full month’s wages Q45

The opt-out window ran from 13 July to 31 August 2026 and has closed; no employee in PERKESO’s database can opt out after that date (FAQ v2.3, Q26 and Q53). Employees who opted out can rejoin at any time through the LINDUNG Faedah portal, and the employer receives a PERKESO notification when they do (Q7, Q8 and Q34). In ASSIST, PERKESO’s employer portal, employees who did not opt out are marked with a “#” in the contribution module (Q33).

Warning: June 2026 contributions were mandatory for every employee and cannot be refunded, even for employees who later opted out. If your June 2026 payment left out the LINDUNG 24 Jam share, deduct the shortfall from the employee’s wages and pay it to PERKESO (FAQ v2.3, Q11, Q12 and Q22).

Phased rate increases

The employee’s LINDUNG 24 Jam rate rises in three phases, so payroll settings need updating on 1 June 2028 and again on 1 June 2031:

Phase Period Employee rate
Phase 1 1 June 2026 to 31 May 2028 0.75%
Phase 2 1 June 2028 to 31 May 2031 1.00%
Phase 3 From 1 June 2031 1.25%

Source: FAQ v2.3, Q35. PERKESO states the phased rates are subject to its determination and effective dates, so re-check the schedule before each step-up.

Employees with more than one employer

An employee with two or more active employers pays LINDUNG 24 Jam through one employer only. Local employees choose on the LINDUNG Faedah portal (FAQ v2.3, Q9 and Q28; Circular No. 3 of 2026, para 4.5); foreign workers choose at a PERKESO counter (Q19). If the employee does not choose within 30 days of notification, PERKESO picks the employer in this order:

  1. The employer named in a LINDUNG 24 Jam benefit claim the employee has filed
  2. Otherwise, the employer with the latest contribution month
  3. If still tied, the employer paying the highest contribution
  4. If still tied, the employer with the most contribution months

Source: PERKESO Employer Circular No. 3 of 2026, para 4.5 to 4.9.

What the scheme pays and what it excludes

PERKESO lists eight LINDUNG 24 Jam benefits (FAQ v2.3, Q49):

  • Medical benefit
  • Temporary disablement benefit, for certified sick leave of at least four days
  • Permanent disablement benefit
  • Constant attendance allowance of RM500 a month
  • Physical and vocational rehabilitation, including return-to-work support
  • Dependants’ benefit
  • Funeral benefit of RM3,000
  • Education benefit, a loan for the insured person’s dependent children

Four common situations are not covered (FAQ v2.3, Q50, Q55 and Q56):

  • Accidents outside Malaysia
  • Accidents at work, which the Employment Injury Scheme covers instead
  • Illness not caused by an accident
  • Accidents while the employee has opted out

PERKESO reported 2,751 LINDUNG 24 Jam claims and RM4.69 million in benefits for 1 June to 31 July 2026 (PERKESO media release, 6 August 2026).

PERKESO also gave employers a six-month grace period after the scheme took effect, during which LINDUNG 24 Jam non-compliance is exempt from penalty or legal action; other Act 4 non-compliance is not (FAQ v2.3, Q41). Counting six months from 1 June 2026 takes the grace period to the end of November 2026. That end date is our calculation, as PERKESO has not published one, so treat December 2026 payroll as fully enforceable and confirm with PERKESO if in doubt.

EIS alongside SOCSO

The Employment Insurance System (EIS), branded LINDUNG KERJAYA, is a second PERKESO contribution under the Employment Insurance System Act 2017 (Act 800). EIS pays income replacement and re-employment support when an employee loses their job (PERKESO, Employment Insurance). Employer and employee each pay about 0.2% of monthly wages, on the same RM6,000 ceiling (PERKESO, Contributions).

Monthly wages (sample bands) Employer EIS Employee EIS Total EIS
Above RM1,700 to RM1,800 RM3.50 RM3.50 RM7.00
Above RM2,400 to RM2,500 RM4.90 RM4.90 RM9.80
Above RM2,900 to RM3,000 RM5.90 RM5.90 RM11.80
Above RM4,900 to RM5,000 RM9.90 RM9.90 RM19.80
Above RM5,900 to RM6,000 RM11.90 RM11.90 RM23.80
Above RM6,000 RM11.90 RM11.90 RM23.80

Source: PERKESO, Act 800 contribution rate schedule; the full schedule has 65 bands.

EIS covers private-sector employees aged 18 to 60. Employees aged 57 or above who had no contributions before 57 are exempt, and civil servants and foreign workers are not covered by Act 800 (PERKESO, Employed Worker; PERKESO FAQ, wage ceiling increase, Q2 and Q9). The Employees Provident Fund (EPF, or KWSP) is a third, separate deduction with its own rates; see our summary of EPF changes for 2026 .

Employees can claim their SOCSO and EIS contributions under the RM350 individual relief, in place since year of assessment 2022; the full list is in our SOCSO tax relief guide. The Ministry of Finance’s (MOF) Budget 2027 proposes an additional relief of up to RM150 for voluntary LINDUNG 24 contributions from year of assessment 2027, which is a proposal until the Finance Bill is passed (MOF, Budget 2027 Tax Measures, Appendix 9).

Payroll text file and payment deadlines

SOCSO and EIS contributions for a month must be paid by the 15th of the following month, so contributions for October 2026 are due by 15 November 2026. Late payment attracts interest of 6% a year for each day the contribution is unpaid (PERKESO, Contribution Payment). The same 15th deadline applies to the LINDUNG 24 Jam deduction (Employer Circular No. 3 of 2026, para 3.1).

For the rest of the monthly calendar, see our 2026 tax filing deadlines .

From 1 October 2026, every contribution submission must use PERKESO’s new combined employee contribution text file on ASSIST 2.0, which carries Act 4, Act 800 (EIS) and SKBBK amounts in one file. The old single-Act text files were accepted only until 30 September 2026 (PERKESO FAQ, Text File Format, Q1, Q3 and Q7). Enter the LINDUNG 24 Jam amount inside the existing employee share; PERKESO’s system splits out the SKBBK portion (Q8).

Payment channels:

  • ASSIST portal via Financial Process Exchange (FPX)
  • Direct Debit Authorisation (DDA)
  • Internet banking with appointed banks
  • Counters of appointed banks (Maybank, Public Bank, and RHB for cash only), with the contribution payment slip printed from ASSIST

Sources: FAQ v2.3, Q40; PERKESO, Contribution Payment.

Failing to deduct and pay contributions for foreign workers and for local employees in LINDUNG 24 Jam is an offence: on conviction, up to RM10,000 in fines, two years’ imprisonment, or both (FAQ v2.3, Q44). For how SOCSO sits beside the other monthly payroll items, see our guide to employer tax obligations in 2026 . Those items include Potongan Cukai Bulanan (PCB), the monthly tax deduction paid to LHDN (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board), and, for employers registered with the Human Resources Development Corporation (HRD Corp), its training levy (see HRD Corp claimable courses ).

Common SOCSO payroll mistakes to check after the June 2026 changes

Most SOCSO errors after June 2026 come from payroll settings that were never updated. Check these before the next 15th:

  • Still running the pre-June table. Payroll software set before 1 June 2026 may omit the LINDUNG 24 Jam share. For June 2026, PERKESO requires the employer to deduct any shortfall from the employee’s wages and pay it (FAQ v2.3, Q22).
  • Stopping deductions for everyone after 8 July. Only locals who opted out by 31 August 2026 come off the scheme; foreign workers, first-time contributors and locals who opted back in stay in.
  • Applying the wrong category. A new hire aged 55 or above with no earlier contributions belongs in the Second Category; an employee turning 60 moves there too.
  • Contributing on bonus. Annual bonus and travelling allowances are excluded from wages for contribution purposes (FAQ v2.3, Q37).
  • Paying EIS for foreign workers. Foreign workers are covered by Act 4 but not by Act 800.
  • Using the old text file. Submissions from 1 October 2026 must use the combined text file format on ASSIST 2.0.

Sort every employee into one of three groups:

  • Foreign workers and first-time contributors: always deduct LINDUNG 24 Jam
  • Locals who stayed in or opted back in: deduct LINDUNG 24 Jam
  • Locals who opted out by 31 August 2026: no LINDUNG 24 Jam deduction (First Category: Invalidity share only; Second Category: no employee share)
Note: Pay the banded amounts, not a percentage of exact wages. The schedule is set out in the Third Schedule to Act 4, and 0.75% of an exact salary rarely matches it: at RM2,500, 0.75% is RM18.75, while the schedule amount is RM18.35. Load the banded table into payroll.
Important: SOCSO and EIS figures in this guide come from PERKESO, not LHDN. PERKESO can revise its schedules and the LINDUNG 24 Jam rules by circular, so check perkeso.gov.my or call PERKESO on 1-300-22-8000 before relying on any amount for a specific employee.

Where JomeInvoice fits in your monthly compliance run

The SOCSO deadline is one of several monthly employer dates (see our 2026 tax filing deadlines ), and e-invoicing obligations to LHDN run alongside them. JomeInvoice does not run payroll; JomeInvoice handles the e-invoicing side.

JomeInvoice is e-invoicing middleware that connects your existing accounting, point-of-sale (POS) or enterprise resource planning (ERP) system to LHDN’s MyInvois portal without custom development on your side, so validated e-invoices are issued from the system your team already uses. JomeInvoice builds and maintains the integration, so LHDN guideline updates do not become your IT project, and buyer tax identification numbers (TINs) are checked before submission.

If you are still mapping your e-invoicing obligations, start with our e-invoicing guide , then see how JomeInvoice handles them for your setup.

Load the June 2026 table, then apply the deduction rule to each employee

The SOCSO contribution table for 2026 is PERKESO’s schedule with the LINDUNG 24 Jam column, capped at RM6,000. Employer costs are unchanged; what changed is the employee deduction. Sort each employee into the three groups above, then pay by the 15th using the combined text file.

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Disclaimer: This article is for general informational purposes only and does not constitute legal or tax advice. LHDN guidelines are subject to updates. Always refer to the latest official LHDN e-Invoice Guidelines at myinvois.hasil.gov.my and consult a qualified tax professional for advice specific to your business.

Frequently Asked Questions

What is the SOCSO contribution rate in 2026?

The SOCSO contribution rate in 2026 is about 1.75% of wages for employers and 1.25% for First Category employees: 0.5% Invalidity plus 0.75% LINDUNG 24 Jam (0.5% for locals who opted out). Actual amounts follow PERKESO’s banded schedule, capped at RM6,000 a month.

What is the SOCSO wage ceiling?

The SOCSO wage ceiling is RM6,000 a month, effective from the October 2024 contribution month. Above RM6,000, the total First Category contribution for an employee in LINDUNG 24 Jam is fixed at RM178.55: RM104.15 from the employer and RM74.40 from the employee, including RM44.65 for LINDUNG 24 Jam. EIS is deducted separately and is not part of this total.

Who pays the Lindung 24 Jam contribution?

The employee pays the full LINDUNG 24 Jam contribution, 0.75% of monthly wages until 31 May 2028. The employer deducts it from salary and pays it to PERKESO with the regular SOCSO contribution, but contributes nothing itself.

Is Lindung 24 Jam compulsory?

It depends on the employee. Since 8 July 2026, LINDUNG 24 Jam is mandatory for foreign workers and first-time PERKESO contributors, and voluntary for local employees. Locals who did not opt out by 31 August 2026 remain in the scheme.

Can employees still opt out of Lindung 24 Jam?

No. The opt-out window closed on 31 August 2026, and PERKESO does not accept opt-outs after that date. Employees who opted out before then can opt back in at any time through the LINDUNG Faedah portal.

When is SOCSO payment due each month?

By the 15th of the following month. October 2026 contributions are due by 15 November 2026. Late payment carries interest of 6% a year for each day the contribution remains unpaid.

What is the difference between SOCSO Category 1 and Category 2?

The difference is the Invalidity Scheme. Category 1, for employees under 60 who first entered PERKESO before 55, includes it. Category 2 covers employees who were 55 or older at first entry, or who have reached 60, so the employee pays only LINDUNG 24 Jam, or nothing if opted out.

Do foreign workers pay Lindung 24 Jam?

Yes. LINDUNG 24 Jam is mandatory for foreign workers, who cannot opt out. The employer deducts the employee share from wages every month and pays it to PERKESO with the regular SOCSO contribution (FAQ v2.3, Q3 and Q18).

Do foreign workers pay EIS?

No. Foreign workers are not covered by the Employment Insurance System Act 2017, so no EIS is deducted for them. Foreign workers do pay SOCSO under Act 4, including the mandatory LINDUNG 24 Jam share.

Last updated: 6 November 2026 | Written by Yinn Sheng Ng, Head of Marketing

References

Based on: PERKESO Act 4 contribution schedule including the Non-Employment Injury Scheme (SKBBK), PERKESO FAQ LINDUNG 24 Jam v2.3 (Bahasa Malaysia version), PERKESO Employer Circulars No. 2 and No. 3 of 2026, and the PERKESO Act 800 schedule. Verified 5 November 2026.

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