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SOCIAL SECURITY ORGANISATION

"Sikap Terbuka Layanan Mesra"

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Contributions

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  • Principal employers are required to contribute monthly for every employee that is eligible according to the rates as stipulated by the Act. ( Refer to Rates Of Contribution Schedule)
  • The rates are based on the total sum of the monthly wages received by an employee. Contribution begins on the first month when the employee commences employment.
  • Types and Categories of Contribution
i. First Category (Employment Injury and Invalidity Schemes)
  • All employees who have not attained 60 years of age are required to contribute under the first category, except those who have attained 55 years of age and have made no prior contributions before they reach 55 years. (Amendment Act w.e.f. 1 January 2013).
  • The rates of contribution under this category comprise of 1.75% employer’s share and 0.5% employee’s monthly wages.
ii. Second Category(Employment Injury Scheme)
  • For employees 60 years old and above and still working
  • For employees above 55 years old when he first register and contribute to SOCSO
  • Insured Person receiving Invalidity Pension and still working and receiving less than 1/3 of the average monthly wages before the invalidity.
  • Under this Category, the contribution is paid by the employer for the Employment Injury Scheme.
  • The rate of contribution under this category is only 1.25% of the employee’s monthly wages solely borne by the employer.
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