SOCSO Lindung 24 Jam (SKBBK): What HR & Payroll Teams Need to Prepare for in 2026
Effective 1 June 2026, PERKESO’s Lindung 24 Jam scheme has introduced one of the biggest changes to Malaysia’s social security system in recent years.
Known officially as Skim Kemalangan Bencana Bukan Pekerjaan (SKBBK), the new scheme extends SOCSO protection beyond the workplace, providing eligible employees with 24-hour coverage for accidental injuries, including incidents that occur outside working hours.
While the contribution is fully employee-borne, HR and payroll teams need to ensure their payroll is updated for new payroll deductions, updated submission requirements, and employee communications from the June 2026 payroll cycle.
In this article, we’ll explain what is changing, who is covered, and the key actions employers should take.
What Is Lindung 24 Jam (SKBBK)?
Previously, SOCSO’s Employment Injury Scheme only covered accidents that occurred out of and in the course of employment, such as workplace accidents, commuting incidents, and occupational diseases.
The Employees’ Social Security (Amendment) Act 2026, gazetted on 5 March 2026, expands this protection through Skim Kemalangan Bencana Bukan Pekerjaan (SKBBK), commonly known as Lindung 24 Jam.
The new scheme provides eligible employees with protection for accidental injuries occurring during their personal time, not just while they are working.
According to PERKESO, more than 9.6 million active contributors are expected to benefit from the scheme. Between 2023 and October 2025, SOCSO rejected 12,306 claims because they fell outside working hours. Under Lindung 24 Jam, most of those claims would have qualified.
Who Is Covered?
Under SKBBK, eligible employees may receive protection for accidental injuries occurring during:
- Working hours
- Daily commuting
- Personal time at home
- Recreational and leisure activities
- Weekends and public holidays
- Other non-work-related activities covered under the scheme
All local and foreign employees registered under the Employees’ Social Security Act 1969 (Act 4) who are in full compliance with their immigration conditions are eligible. Contract and part-time employees registered with PERKESO are also covered. There is no upper age limit, provided the employee remains in employed status.
Claims remain subject to PERKESO’s eligibility criteria, assessment process, and statutory exclusions.
What Benefits Are Available?
Employees covered under SKBBK are entitled to benefits similar to those available under the existing Employment Injury Scheme, including:
- Medical treatment
- Temporary disablement benefits
- Permanent disablement benefits
- Dependants’ benefits
- Rehabilitation support
- Funeral benefit — fixed at RM3,000, payable to the spouse, children, or parents of the deceased employee
- Constant attendance allowance — fixed at RM500 per month for employees with total permanent disablement requiring full-time personal care
- Education benefit — a loan facility, not a grant, available to dependent children of insured employees who pass away or receive Permanent Disablement Benefit
The exact benefit entitlements and eligibility requirements are determined by PERKESO.
Additional clarifications:
- Employees who already hold private accident insurance or a medical card remain fully eligible for SKBBK benefits. Both can be claimed independently for the same accident.
- If an employee is unable to file a claim due to the severity of their injuries, another person may submit the claim on their behalf, subject to PERKESO’s guidelines.
- An employee cannot claim under both the Employment Injury Scheme and Lindung 24 Jam for the same accident. Only one scheme applies per incident.
How Much Will Employees Contribute?
Unlike existing SOCSO employer contributions, SKBBK is fully funded by employees, meaning employers incur no additional contribution cost under the new scheme.
However, employers remain responsible for calculating, deducting, and remitting the SKBBK contribution through payroll. This means payroll systems must be updated to support the new deduction, display it correctly on employee payslips, and ensure statutory submissions remain compliant.
The contribution is implemented in phases:
Phase | Period | Employee Rate | Employer Rate |
Phase 1 | 1 June 2026 – 31 May 2028 | 0.75% | 0% |
Phase 2 | 1 June 2028 – 31 May 2031 | 1.00% | 0% |
Phase 3 | From 1 June 2031 onwards | 1.25% | 0% |
Important note: Contributions are mandatory for foreign employees and optional (voluntary) for local employees, based on PERKESO’s latest guidance. Employers should refer to the latest PERKESO circular and the updated FAQ (25 June 2026) at perkeso.gov.my before processing payroll. Latest update: 9 July 2026.
For the latest contribution rates, calculation examples, and the official contribution table, download The Payroll Team’s Complete Guide to SOCSO LINDUNG 24 JAM (SKBBK) below.
What Does This Mean for Employers?
Although employers do not bear the contribution cost, implementation requires changes across payroll and HR operations.
Most organisations should prepare in four key areas.
1. Update Your Payroll System
SKBBK introduces a new employee contribution that must be calculated separately from existing SOCSO deductions.
Payroll systems should be updated to:
- Calculate the correct SKBBK contribution
- Display the deduction separately on payslips
- Apply Category 1 rates for employees below 60 and Category 2 rates for employees aged 60 and above
- Support future statutory updates
- Maintain accurate payroll records
If you’re using payroll software, confirm with your vendor that the system will be ready before your first affected payroll cycle. The first SKBBK contribution payment, covering June 2026, is due no later than 15 July 2026.
The deduction should be labelled clearly on the payslip as “SOCSO — SKBBK (LINDUNG 24 JAM)” as a standalone line item, distinct from existing SOCSO Employment Injury and Invalidity contributions. A clear label significantly reduces employee queries.
Important: Employees without a SKBBK contribution on record after 15 July 2026 will not be covered under the scheme, even if they are actively employed. A missed deduction is not just a compliance risk, it removes the employee’s protection for that period.
2. Prepare Employees for the New Deduction
Because SKBBK appears as a new deduction, employees are likely to notice changes to their payslips.
HR teams should communicate:
- Why the deduction has been introduced
- That it is optional for local employees, but mandatory for foreign workers
- That it is fully employee-funded
- When it will first appear on payslips
- That having existing private insurance does not affect their SKBBK eligibility
- That the Education Benefit under the scheme is a loan facility, not a free grant
Clear communication can reduce payroll queries and improve employee understanding during implementation.
3. Transition to the New PERKESO Submission Format
PERKESO has introduced a revised submission format to accommodate SKBBK. The new combined file format covers SOCSO (Act 4), EIS (Act 800), and SKBBK in a single unified file, submitted via the ASSIST 2.0 portal. It adds a mandatory Field 11 — SKBBK Employee Share.
The previous format will only be accepted until 30 September 2026. From 1 October 2026, only the new combined format will be accepted, no exceptions. Organisations should ensure their payroll systems support the updated submission requirements before the implementation deadline to avoid disruption.
PERKESO has confirmed a six-month grace period from implementation for SKBBK-specific non-compliance. However, all other existing SOCSO obligations remain fully enforceable throughout.
4. Review Employee Eligibility
Organisations employing part-time staff, employees with multiple employers, or foreign workers should review eligibility requirements before implementation.
For employees with more than one employer, PERKESO has published a dedicated Employer Designation Procedure (Tatacara Pemilihan Majikan). Employers managing multi-job staff should refer to this document, available at perkeso.gov.my, to guide employees through the designation process.
Foreign workers are eligible provided they hold a valid passport and a valid work pass or permit in accordance with PERKESO’s requirements.
Ensuring employee records are accurate before go-live can help reduce payroll issues and minimise delays during contribution processing.
What Is NOT Covered
HR teams should be aware of the following exclusions when advising employees or processing claims:
- Accidents occurring outside Malaysian territory
- Foreign workers who breach immigration conditions (Act 155)
- Self-employment injuries (Act 789)
- Domestic worker injuries (Act 838)
- Diseases and medical conditions not caused by accidents (e.g. diabetes, hypertension, fever)
- Cases excluded under section 96B of the Employees’ Social Security Act 1969
- Fraudulent claims — any claim involving fraud or misrepresentation will be rejected
- Accidents during criminal activity
- Self-inflicted injuries and suicide
- Accidents during unpaid leave, unless the employee’s employment status remains active and unaffected for that month
- Accidents after 15 July 2026 with no SKBBK contribution on record
- Accidents before midnight (00:00) on 1 June 2026, the exact legal cut-off
Employee Protections HR Teams Must Observe
Two legal protections apply once an employee has an active SKBBK claim:
Employers cannot recoup Temporary Disablement Benefit. Any benefit paid to an employee belongs entirely to them. Employers have no legal right to any portion of it and cannot deduct or recoup these payments.
Employers cannot dismiss or penalise an employee receiving benefits. Before taking any action to dismiss, retrench, reduce wages, or impose disciplinary measures against an employee currently receiving SKBBK benefits, employers must comply with all applicable employment law. Consult your employment law adviser before initiating any action.
Ongoing Payroll Compliance Still Matters
The introduction of SKBBK does not replace existing payroll compliance responsibilities.
HR and payroll teams should continue to:
- Submit contributions by the 15th of the following month — the first SKBBK payment is due by 15 July 2026
- Note that late contributions trigger Faedah Caruman Lewat Bayar (FCLB) — a late contribution interest charge
- Maintain accurate employee records
- Keep payroll calculations up to date
- Retain documentation for audit purposes
Non-compliance may result in enforcement action and, upon conviction, imprisonment of up to two years, a fine not exceeding RM10,000, or both.
A compliant payroll process remains essential even after SKBBK is implemented.
Is Your Payroll System Ready?
Regulatory changes are becoming more frequent, and payroll teams are expected to adapt quickly while maintaining accuracy.
Preparing for SKBBK isn’t simply about adding another deduction. Payroll systems must support new contribution calculations, separate payslip entries, and updated PERKESO submission requirements all while keeping payroll processing efficient and compliant.
HRX has been developed to support these requirements, helping Malaysian organisations prepare for Lindung 24 Jam without relying on manual calculations or spreadsheet workarounds.
With HRX, you can:
- Automatically calculate SKBBK contributions
- Display SKBBK as a separate payslip line item
- Generate the latest PERKESO combined submission format
- Apply the correct Category 1 and Category 2 rates automatically based on employee age
- Switch contribution rates automatically on 1 June 2028 and 1 June 2031, no manual intervention needed
- Keep payroll aligned with statutory updates
- Reduce manual payroll administration
Download The Payroll Team's Complete Guide to SOCSO LINDUNG 24 JAM (SKBBK)
This article covers the key changes introduced under Lindung 24 Jam.
For a more comprehensive resource, download The Payroll Team’s Complete Guide to SOCSO LINDUNG 24 JAM (SKBBK).
Inside the guide, you’ll find:
- Official SKBBK contribution table
- Employer obligations explained
- HR implementation checklist
- New PERKESO submission format details
- Foreign worker eligibility guidance
- Employee protection rules
- Key implementation timeline and compliance deadlines
Disclaimer: This article is based on publicly available information, the official PERKESO Lindung 24 Jam FAQ (updated 25 June 2026), Employer Circular No. 3 of 2026, and the Employees’ Social Security (Amendment) Act 2026, as of July 2026. As PERKESO’s guidelines and requirements may change from time to time, employers are encouraged to refer to the latest information available at perkeso.gov.my.
