Wages subject to SOCSO contribution:

  • Salary / Wages

  • Overtime payments

  • Commission

  • Paid leave (annual, sick and maternity leave, rest day, public holidays)

  • Allowances

  • Service Charge

Among the payments that are exempted from SOCSO contribution include:

  • Payments by employer to any pension or provident fund for employees

  • Mileage claims

  • Gratuity payment(s) for dismissal or retrenchments

  • Annual bonus

For more details on SOCSO contributions, you can refer to PERKESO website.

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