Employees’ Social Security Act,1969 and Employees’ Social Security (General) Regulations, 1971 are applicable to all industries having one or more employees.
The principal and immediate employers who employ one or more employees are responsible to register and contribute to Social Security Organisation (SOCSO) based on the rates specified under the Employees’ Social Security Act 1969 and Employment Insurance System Act 2017 administered by SOCSO.
The principal employers are also responsible for ensuring that all workers employed by immediate employers are registered with SOCSO and the contributions are paid accordingly.
Employers are responsible for reporting all work-related accidents that befall their workers within 48 hours of notification.
An employer who employs an employee directly under a contract of service or apprenticeship. The employer is responsible for all matters relating to services and payment of wages.
An employer who employs employees to perform work under the supervision of the principal employer. This includes a person who has a contract of service with an employee and temporarily lends or leases the service of that employee to a principal employer.
1. Download the forms listed below:
For Domestic Worker, replace Borang 2 to:
For Foreign Worker, replace Borang 2 ke:
For Foreign Worker, Borang SIP 1 & 2 are not required.
The aforementioned forms can also be downloaded here.
2. Fill in and scan the required forms.
3. Prepare the supporting documents basedon the checklist.
2. Receive the temporary ASSIST ID from PERKESO.
3. Login to ASSIST using the given ID.
1. Fill in employer details in ASSIST.
2. Add employees alongside their details in ASSIST.
3. Upload the scanned forms and supportive documents.
4. Submit and receive confirmation email from PERKESO.
Kindly refer to ASSIST Guideline for more information.
1. Get to know PERKESO via our Induction Video
2. Refer our Induction slide deck.
3. The following are the Quick Reference Guide (QRG) for ASSIST:
- Employee Contribution Payment QRG
- Domestic worker registration and payment QRG
Visit the contribution page for more info regarding contribution rate and contribution payment.
Any employer who ceases to be an employer is required to submit an application by uploading a completed Form 1A together with the relevant documents within 30 days from cessation via ASSIST Portal.
Every employer shall maintain a monthly record with following particulars for each employee:
ii. National Registration Identity Card Number
iv. Contribution details
v. Monthly wages
The employees record shall be maintained for seven (7) years from last entry date.
Any remuneration payable in money to an employee is taken as wages for purposes of SOCSO contributions. This includes the following payments:
All payments made to an employee paid at an hourly rate, daily rate, weekly rate, piece or task rate is considered as wages. However the following payments are not considered as wages:
Information regarding enforcement: