Contributions to SOCSO are divided into two categories, as follows:
Employment Injury, Invalidity Scheme and Non-Employment Injury
- Malaysian employees below the age of 60 contribute under this category, unless they began contributing at the age of 55 or above.
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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.
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Effective June 2026, SOCSO has introduced a new 24/7 social security scheme (Non-Employment Injury (Lindung 24 Jam). The contribution for the 24-Hour Protection Scheme is borne entirely by the employee under Non-Employment Injury.
- Under this category, every month, the employer contributes a value based on the employee’s monthly salary up to a maximum value of RM104.15, and the employee contributes up to a maximum value of RM74.40.
Employment Injury Scheme and Non-Employment Injury
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For employees who are 60 years old and above.
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For employees who began contributing to SOCSO at the age of 55 or above.
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For insured people receiving an invalidity pension while still working, and receiving less than one third of their average monthly salary before invalidity.
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Effective June 2026, under this category, employees over 60 now have a SOCSO deduction and the employer contributes a value equivalent to 1.25% of the employee’s monthly salary, up to a maximum value of RM44.65.
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