PERKESO/SOCSO Contribution Table 2025 for Employers in Malaysia

Employers in Malaysia are required to make contributions to the Social Security Organization (PERKESO) under the Employee Social Security Act (Act 4).

These contributions provide workers with benefits related to accidents, injuries, and old-age retirement.

Effective from 1 October 2024, the Employee Social Security Scheme (PERKESO) will implement a new wage ceiling for contributions, increasing from RM5,000 to RM6,000 per month.

Employees earning more than RM5,000 per month will be subject to the contribution amounts outlined in the Third Schedule, Act 4, and the Second Schedule, Act 800.

For employees earning more than RM6,000, contributions will be based on the RM6,000 wage ceiling.

For foreign workers, contribution rates are specified in the Third Schedule (Act 4), while the contribution rates for domestic workers depend on the eligibility criteria outlined in the Domestic Worker section.

Below is the updated contribution table for 2025:

PERKESO Contribution Table for 2025

Wage Rane (RM)	Employer's Contribution (First Category)	Employee's Contribution (First Category)	Total Contribution (First Category)	Employer's Contribution (Second Category)	Employee's Contribution (Second Category)	Total Contribution (Second Category)
Up to RM30	RM0.30	RM0.50	RM0.80	RM0.20	RM0.50	RM0.70
Exceeds RM30 but ≤ RM50	RM0.70	RM1.00	RM1.70	RM0.40	RM1.00	RM1.40g
Exceeds RM50 but ≤ RM70	RM1.10	RM1.60	RM2.70	RM0.60	RM1.60	RM2.20
Exceeds RM70 but ≤ RM100	RM1.50	RM2.20	RM3.70	RM0.80	RM2.20	RM3.00
Exceeds RM100 but ≤ RM140	RM2.10	RM3.10	RM5.20	RM1.00	RM3.10	RM4.10
Exceeds RM140 but ≤ RM200	RM2.95	RM4.40	RM7.35	RM1.30	RM4.40	RM5.70
Exceeds RM200 but ≤ RM300	RM4.35	RM6.60	RM10.95	RM1.80	RM6.60	RM8.40
Exceeds RM300 but ≤ RM400	RM6.15	RM8.20	RM14.35	RM2.40	RM8.20	RM10.60
Exceeds RM400 but ≤ RM500	RM7.85	RM9.90	RM17.75	RM3.00	RM9.90	RM12.90
Exceeds RM500 but ≤ RM600	RM9.65	RM11.60	RM21.25	RM3.60	RM11.60	RM15.20
Exceeds RM600 but ≤ RM700	RM11.35	RM13.10	RM24.45	RM4.20	RM13.10	RM17.30
Exceeds RM700 but ≤ RM800	RM13.15	RM15.60	RM28.75	RM4.80	RM15.60	RM20.40
Exceeds RM800 but ≤ RM900	RM14.85	RM17.20	RM32.05	RM5.40	RM17.20	RM22.60
Exceeds RM900 but ≤ RM1,000	RM16.65	RM18.90	RM35.55	RM6.00	RM18.90	RM24.90
Exceeds RM1,000 but ≤ RM1,100	RM18.35	RM20.20	RM38.55	RM6.60	RM20.20	RM26.80
Exceeds RM1,100 but ≤ RM1,200	RM20.15	RM22.10	RM42.25	RM7.20	RM22.10	RM29.30
Exceeds RM1,200 but ≤ RM1,300	RM21.85	RM23.90	RM45.75	RM7.80	RM23.90	RM31.70
Exceeds RM1,300 but ≤ RM1,400	RM23.65	RM25.60	RM49.25	RM8.40	RM25.60	RM34.00
Exceeds RM1,400 but ≤ RM1,500	RM25.35	RM27.40	RM52.75	RM9.00	RM27.40	RM36.40
Exceeds RM1,500 but ≤ RM1,600	RM27.15	RM29.30	RM56.45	RM9.60	RM29.30	RM38.90
Exceeds RM1,600 but ≤ RM1,700	RM28.85	RM31.10	RM59.95	RM10.20	RM31.10	RM41.30
Exceeds RM1,700 but ≤ RM1,800	RM30.65	RM33.00	RM63.65	RM10.80	RM33.00	RM43.80
Exceeds RM1,800 but ≤ RM1,900	RM32.35	RM34.80	RM67.15	RM11.40	RM34.80	RM46.20
Exceeds RM1,900 but ≤ RM2,000	RM34.15	RM36.60	RM70.75	RM12.00	RM36.60	RM48.60
Exceeds RM2,000 but ≤ RM2,100	RM35.85	RM38.40	RM74.25	RM12.60	RM38.40	RM51.00
Exceeds RM2,100 but ≤ RM2,200	RM37.65	RM40.20	RM77.85	RM13.20	RM40.20	RM53.40
Exceeds RM2,200 but ≤ RM2,300	RM39.35	RM42.00	RM81.35	RM13.80	RM42.00	RM55.80
Exceeds RM2,300 but ≤ RM2,400	RM41.15	RM43.90	RM85.05	RM14.40	RM43.90	RM58.30
Exceeds RM2,400 but ≤ RM2,500	RM42.85	RM45.70	RM88.55	RM15.00	RM45.70	RM60.70
Exceeds RM2,500 but ≤ RM2,600	RM44.65	RM47.50	RM92.15	RM15.60	RM47.50	RM63.10
Exceeds RM2,600 but ≤ RM2,700	RM46.35	RM49.30	RM95.65	RM16.20	RM49.30	RM65.50
Exceeds RM2,700 but ≤ RM2,800	RM48.15	RM51.10	RM99.25	RM16.80	RM51.10	RM67.90
Exceeds RM2,800 but ≤ RM2,900	RM49.85	RM52.90	RM102.75	RM17.40	RM52.90	RM70.30
Exceeds RM2,900 but ≤ RM3,000	RM51.65	RM54.70	RM106.35	RM18.00	RM54.70	RM72.70
Exceeds RM3,000 but ≤ RM3,100	RM53.35	RM56.50	RM109.85	RM18.60	RM56.50	RM75.10
Exceeds RM3,100 but ≤ RM3,200	RM55.15	RM58.30	RM113.45	RM19.20	RM58.30	RM77.50
Exceeds RM3,200 but ≤ RM3,300	RM56.85	RM60.10	RM116.95	RM19.80	RM60.10	RM79.90
Exceeds RM3,300 but ≤ RM3,400	RM58.65	RM61.90	RM120.55	RM20.40	RM61.90	RM82.30
Exceeds RM3,400 but ≤ RM3,500	RM60.35	RM63.70	RM124.05	RM21.00	RM63.70	RM84.70
Exceeds RM3,500 but ≤ RM3,600	RM62.15	RM65.50	RM127.65	RM21.60	RM65.50	RM87.10
Exceeds RM3,600 but ≤ RM3,700	RM63.85	RM67.30	RM131.15	RM22.20	RM67.30	RM89.50
Exceeds RM3,700 but ≤ RM3,800	RM65.65	RM69.10	RM134.75	RM22.80	RM69.10	RM91.90
Exceeds RM3,800 but ≤ RM3,900	RM67.35	RM70.90	RM138.25	RM23.40	RM70.90	RM94.30
Exceeds RM3,900 but ≤ RM4,000	RM69.15	RM72.70	RM141.85	RM24.00	RM72.70	RM96.70
Exceeds RM4,000 but ≤ RM4,100	RM70.85	RM74.50	RM145.35	RM24.60	RM74.50	RM99.10
Exceeds RM4,100 but ≤ RM4,200	RM72.65	RM76.30	RM148.95	RM25.20	RM76.30	RM101.50
Exceeds RM4,200 but ≤ RM4,300	RM74.35	RM78.10	RM152.45	RM25.80	RM78.10	RM103.90
Exceeds RM4,300 but ≤ RM4,400	RM76.05	RM79.90	RM155.95	RM26.40	RM79.90	RM106.30
Exceeds RM4,400 but ≤ RM4,500	RM77.85	RM81.70	RM159.55	RM27.00	RM81.70	RM108.70
Exceeds RM4,500 but ≤ RM4,600	RM79.55	RM83.50	RM163.05	RM27.60	RM83.50	RM111.10
Exceeds RM4,600 but ≤ RM4,700	RM81.25	RM85.30	RM166.55	RM28.20	RM85.30	RM113.50
Exceeds RM4,700 but ≤ RM4,800	RM83.05	RM87.10	RM170.15	RM28.80	RM87.10	RM115.90
Exceeds RM4,800 but ≤ RM4,900	RM84.75	RM88.90	RM173.65	RM29.40	RM88.90	RM118.30

Note: The contribution table continues up to a monthly salary of RM 5,000, with a steady increase in the employer and employee contributions as the salary increases.

The above table outlines the contribution details for employees, depending on their monthly salary.

Remember, contributions are capped at a monthly salary of RM 5,000, so employees earning above this amount will be subject to this maximum contribution.

Keep this in mind when processing your payroll and submitting your contributions to ensure smooth operations for your business and compliance with Malaysian labor laws.

FAQ

What is the effective date of the new wage ceiling increase from RM5,000 to RM6,000?

The effective date for the new wage ceiling increase from RM5,000 to RM6,000 is October 1, 2024.

Does the new wage ceiling apply to both foreign and local workers?

Yes, the new wage ceiling applies to both foreign and local workers. However, foreign workers are not covered under the Employment Insurance System Act 2017 (Act 800).

Does the increase in the new wage ceiling from RM5,000 to RM6,000 result in a higher contribution rate?

Yes, the contribution rate will increase in line with the new wage ceiling.

How can employers obtain information on the new contribution rates?

Employers can obtain information on the new contribution rates by visiting the PERKESO website at www.perkeso.gov.my.

How can employers access the Employer Circular information?

Employers can access the Employer Circular regarding the wage ceiling increase from RM5,000 to RM6,000 by visiting the PERKESO website at www.perkeso.gov.my.

What is the transition period for employers to comply with the new contribution rates?

Employers have a six-month transition period, starting from October 1, 2024, until March 31, 2025.

Will employers be penalized (FCLB) during the transition period?

No, employers will not be penalized during the transition period.

Are employers required to comply with the new wage ceiling?

Yes, compliance with the new wage ceiling is mandatory as per the law.

Are all civil servants eligible for contributions under the new wage ceiling?

Yes, civil servants on contract and temporary terms under Act 4 are eligible for contributions. However, civil servants are not covered under Act 800.

What is the contribution rate for wages exceeding RM5,900 but not exceeding RM6,000 under the new amendments?

The contribution rate for this wage range is RM133.90.

What is the contribution rate for wages exceeding RM6,000?

The contribution rate for wages exceeding RM6,000 is RM133.90 for Type 1 and RM74.40 for Type 2 under Act 4. Under Act 800, the rate is RM23.80.

How can employers make contribution payments?

Employers can make payments using the following methods:

Payment through the Online Portal (FPX)
Internet Banking
Direct Debit Authorization (DDA)
At appointed bank counters such as:
Maybank Berhad
Public Bank Berhad
RHB Bank Berhad

What are the contribution rates (Amendment 2024) that employers and employees need to pay under Act 4 and Act 800?

The contribution rates are specified in Schedule 3 of Act 4 and Schedule 2 of Act 800, or can be referred to at the link: www.perkeso.gov.my.

For any further inquiries, please contact PERKESO Careline at 1-300-22-8000 or visit the official PERKESO website at www.perkeso.gov.my or email to perkesoperkeso.gov.my.

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