What Wages Are Subject to SOCSO Contribution ?

Wages Subject to SOCSO Contribution 

All renumeration or wages stated below and payable to staff/workers are subject to SOCSO contributions: 

1. Salary/Wages (full/part time, monthly/hourly) 

2. Overtime payments 

3. Commission 

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

5. Allowances 

6. Service charge

Wages Exempted From SOCSO Contribution 

The following wages or remuneration payable to staff/workers are NOT subject to SOCSO contribution: 

1. Payments by employer to any pension or provident fund for employees 

2. Mileage claim 

3. Travelling allowance 

4. Gratuity payment for dismissal or retrenchments 

5. Annual bonus 

6. Gifts such as cash payments for holidays like Chinese New Year, Hari Raya & Christmas 

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Edited by: 浪子 

Bibliography 

NBC. (n.d.). What Wages Are Subject to SOCSO Contribution? Retrieved from 

https://www.nbc.com.my/socso/what-wages-are-subject-to-socso-contribution.html 

Payroll Panda. (n.d.). Which Payments Are Subject to SOCSO Contribution and Which Are Exempted? Retrieved from https://help.payrollpanda.my/12465-malaysia-payroll-faq/which-payments-are-subject-to-socso-contribution-and-which-are-exempted