SOCSO late payment in Malaysia happens when an employer pays the monthly contribution after the 15th of the following month. This guide is for SME owners and new employers. It explains the due date, the ways to pay, and how the 6% yearly late interest works.
SOCSO is the social security scheme run by the Social Security Organisation, known as PERKESO. It protects employees if they are hurt at work or become unable to work. Employers pay the contribution every month, together with the Employment Insurance System (EIS) where it applies.
Key Takeaways
- Contributions for one month are due by the 15th of the next month. For example, January contributions are due by 15 February.
- PERKESO charges interest of 6% per year on late contributions, counted for each day the payment is late.
- If the interest is less than RM5, PERKESO charges RM5 for that month.
- You can pay through the ASSIST Portal, direct debit, bank counters, internet banking or the PRIHATIN mobile app.
- PERKESO says employers who do not register or do not contribute may be prosecuted.
SOCSO Late Payment Malaysia: When Is a Payment Late?
A payment is late if PERKESO has not received it by the 15th of the month after the wage month. Wages for January are paid in January, but the contribution is due by 15 February. If the 15th falls on a weekend or public holiday, ask PERKESO how it treats the date. Do not wait for the last day.
The contribution is based on wages paid in the month. PERKESO lists items such as overtime, commission, service charge, annual leave pay, sick and maternity leave pay, public holiday pay, incentives, and meal, cost-of-living and housing allowances. If an employee leaves in the middle of the month, the contribution follows the wages paid for that month.
Employers pay for employees under a contract of service, including part-time and temporary workers. EIS is for Malaysian citizens and permanent residents aged 18 to 60 in the private sector.
How to Pay SOCSO and EIS Contributions
First, you need a PERKESO ASSIST Portal ID. Then you create the payment reference on the portal and pay by one of the channels below. The PERKESO page lists the appointed banks, and parts of it show older dates, so check the current list before you pay.
| Channel | How it works |
|---|---|
| ASSIST Portal (FPX) | Create the contribution reference on the portal, then pay online by FPX. |
| Direct debit | Apply for an e-mandate on the ASSIST Portal so the payment is taken automatically. |
| Bank counter | Generate the reference (ACR) on the portal and pay at an appointed bank counter. |
| Internet banking | Pay through the internet banking of the appointed banks listed by PERKESO. |
| PRIHATIN app | Pay through the PERKESO mobile app on Google Play or the App Store. |
For SOCSO and EIS, generate the reference under the matching menu on the portal, then choose the PERKESO collection or the EIS collection when you pay. Keep the payment receipt. You can also download the receipt and Form 8A from the portal.
How the 6% Late Interest Works
PERKESO says late contributions carry interest of 6% per year, charged for each day of delay. If the interest is below RM5, the charge is RM5 for the month. PERKESO calls this charge ILPC, and the notice is called FCLB. You can pay it through the ASSIST Portal by FPX, or at a counter with the notice.
The table below is a simple estimate using a 365-day year. PERKESO uses its own system, so your real amount may differ.
| Case | Estimate | What PERKESO charges |
|---|---|---|
| RM1,000 paid 10 days late | RM1.64 (1,000 x 6% x 10 / 365) | RM5, because the interest is below RM5 |
| RM20,000 paid 30 days late | RM98.63 (20,000 x 6% x 30 / 365) | About RM98.63, check the notice for the exact figure |
If you think the charge is wrong, PERKESO allows an appeal on the portal under FCLB, using the Request for Appeal option with your official letter.
Common Mistakes to Avoid
- Paying on the 15th itself and missing the bank cut-off time.
- Forgetting that new staff and part-time staff must be registered.
- Leaving out allowances or overtime when you calculate wages.
- Not keeping receipts and the portal reference for each month.
- Ignoring a late interest notice instead of paying or appealing.
SOCSO Payment Checklist for Employers
- Confirm your ASSIST Portal ID and employer registration are active.
- Close payroll early and list all wages that count for SOCSO and EIS.
- Create the payment reference on the portal before the 10th of each month.
- Pay by FPX or direct debit and save the receipt.
- Register new staff and update leavers on the portal without delay.
Conclusion
Pay SOCSO and EIS by the 15th of the next month, keep proof of payment, and clear any late interest notice quickly. For a wider view, read our guides on EPF late payment, SOCSO account registration and the difference between KWSP, SOCSO and EIS.
How Conzlab can help: Conzlab offers compliance consultancy for Malaysian businesses, including a check of your PERKESO registration and your monthly SOCSO and EIS payment routine. Contact Conzlab if you want help to set up a clear payment calendar for your team.
Official Sources
Last updated: 13 November 2026. This article is general information, not tax or legal advice. Rules can change, so check with the agency before you act. You can also read our guide on EPF, SOCSO and EIS contributions.
Frequently Asked Questions
By the 15th of the following month. For example, January contributions are due by 15 February.
PERKESO says it is 6% per year, charged for each day the contribution is late. If the interest is less than RM5, RM5 is charged for the month.
PERKESO says you can appeal on the ASSIST Portal under FCLB, using the Request for Appeal option and uploading your official letter.
Yes. PERKESO says temporary and part-time workers under a contract of service must be registered, and contributions are paid for them.
SOCSO Late Payment Malaysia: Due Date, How to Pay, Interest