Social Security Contributions

Social Security Contributions Tax Relief 

Social security contributions help provide protection against certain employment-related risks. Eligible contributions to SOCSO/PERKESO and the Employment Insurance System (EIS) may also qualify for personal income tax relief, subject to LHDN requirements.

SOCSO / PERKESO Contributions

Maximum relief 

RM350 

For YA2025, eligible contributions made under the Employees' Social Security Act 1969 or the Employment Insurance System Act 2017 may qualify for relief of up to RM350.

What contributions qualify? 

1. Eligible SOCSO/PERKESO contributions.
2. Eligible Employment Insurance System (EIS) contributions.

Note: Claims are subject to the applicable legislation and LHDN requirements. 

Who is eligible?

Eligibility depends on the type of contribution and the applicable LHDN requirements for the assessment year.

Supporting Documents

• EA Form or annual salary statement
• Payslips showing eligible contributions
• SOCSO/PERKESO or EIS contribution records, where available

Important note

• The maximum relief is RM350 for YA2025.
• The limit covers eligible contributions under the relevant social security and employment insurance legislation.
• Only qualifying contributions for the relevant year should be claimed.

Official LHDN Reference:

https://www.hasil.gov.my/individu/pelepasan-cukai/

Official YA2025 Tax Relief Guide:

https://www.hasil.gov.my/media/levea53b/flyers-pelepasan-cukai-2025_bi_mfa2312.pdf