PERKESO Contribution Relief: Claim RM350 for SOCSO & EIS

# PERKESO Contribution Relief: Claim RM350 for SOCSO & EIS

Employee contributions to PERKESO — SOCSO and EIS — qualify for individual tax relief of up to RM350 (limited) per year. This article explains the limit, the conditions and how to claim it.

Updated: 8 November 2026 — Independently fact-checked.

Review date: 8 November 2026
Year of assessment: YA 2025 (confirmed figures, YA 2025 tab) / YA 2026 (target) — YA 2026 figures not yet published by HASiL
Status: Published

What are PERKESO contributions?

PERKESO (Social Security Organisation) administers two schemes: the Employees' Social Security Act 1969 (SOCSO) and the Employment Insurance System Act 2017 (EIS). Employee contributions to these schemes qualify for individual tax relief.

Source: HASiL — Tax Reliefs (individuals), item 20 (see Official sources section).

How much can be claimed?

Contributions to PERKESO under the Employees' Social Security Act 1969 or the Employment Insurance System Act 2017 = RM350 (Limited) per year — item 20 of the Tax Reliefs table (YA 2025 tab).

Source: HASiL — Tax Reliefs (individuals), item 20 (see Official sources section).

Who is eligible?

This relief is for employee contributions (not the employer's portion) made on one's own behalf. The definition of "employee contributions" vs "employer contributions" is not stated explicitly on the page — this matter still awaits official HASiL confirmation — re-check with HASiL before making decisions, before stating the full conditions.

Cross-references

Do not confuse with EPF (KWSP) contributions (items 17/18) or life insurance (item 17) — separate limits.

Items to confirm before publication — this matter still awaits official HASiL confirmation — re-check with HASiL before making decisions.

YA 2026 amount: no YA 2026 tab on the Reliefs page at the review date; YA 2026 figures not published by HASiL → re-confirm before mentioning YA 2026.
The definition of "employee contributions" vs "employer contributions" is not stated explicitly on the page — do not claim without a source.

Caveats

State the figure as "RM350 (limited)" — do not generalise without the limit.
Do not mix with EPF/PRS retirement savings relief.