Contributions to SOCSO are divided into two categories, as follows:
Employment Injury and Invalidity Scheme
All Malaysian and permanent resident employees younger than 60 years old contribute under this category, unless they began contributing at the age of 55 or above.
From 1 July 2024, foreign employees below the age of 60 also contribute under this category, unless they began contributing at the age of 55 or above.
Under this category, every month, the employer contributes a value based on the employee’s monthly salary up to a maximum value of RM 86.65, and the employee contributes up to a maximum value of RM 24.75.
Employment Injury Scheme
For employees who are 60 years old and above.
For employees who began contributing to SOCSO at the age of 55 or above.
For insured people receiving an invalidity pension while still working, and receiving less than one third of their average monthly salary before invalidity.
Under this category, the employee does not contribute, and every month, the employer contributes a value equivalent to 1.25% of the employee's monthly salary, up to a maximum value of RM 61.90.
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