PERKESO’s new Non-Employment Accident Scheme has changed what employers must do. This free guide explains every obligation — contribution rates, timelines, exclusions, and how to stay compliant without spreadsheet chaos.
Under LINDUNG 24 JAM, employers are obligated to deduct and remit contributions on behalf of employees for as long as the employee remains employed. Non-compliance with PERKESO contribution rules can result in penalties under the SOCSO Act. Make sure your payroll process is updated.
Skip the legalese. This guide breaks down the full LINDUNG 24 JAM regulation into six clear chapters your payroll and HR team can act on today.
A plain-language summary of PERKESO's new Non-Employment Accident Scheme — who it covers, what it protects against, and why it matters for every employer in Malaysia.
A full breakdown of the contribution schedule — with payroll calculation examples.
Exactly what you must do: deduct the right amount, pay on behalf of employees via ASSIST, and maintain accurate records. Step-by-step for your payroll team.
Not every employee or every accident is covered. Learn the exact exclusion categories — foreign workers, overseas incidents, pre-existing illnesses — before you file.
What your team actually receives: 24-hour accident protection outside the workplace, with medical costs fully financed by PERKESO at no extra cost to the employer.
A ready-to-use HR checklist: update payroll software, notify employees, set up file text format for the ASSIST portal, and verify contributions each cycle.
Filing claims for excluded cases can lead to rejection and delays. Make sure your HR team is aware of these exclusion categories before processing any incident report.
Accidents that occur outside Malaysia's territory — overseas business travel or personal trips abroad are not covered.
Foreign workers who misuse or violate visa/permit conditions under the Immigration Act 1959/63 (Act 155).
Conditions caused by pre-existing illness — diabetes, fever, high blood pressure, and similar medical conditions are excluded.
Accidents after 15 July 2026 with no SKBBK contribution on record, even if the employee is actively employed.
Accidents during unpaid leave, unless the employee's employment status remains active and unaffected for that month.
Managing PERKESO contributions across dozens or hundreds of employees manually is error-prone. HRX automates the entire LINDUNG 24 JAM contribution cycle — from calculation to ASSIST file generation — so your HR team focuses on people, not paperwork.
Auto-calculates the correct phase rate based on implementation date — no manual rate switching
Generates the PERKESO-compliant Employee Contribution File Text Format every payroll run
Flags excluded employees before submission — no rejected claims
Integrated ASSIST portal submission — no copy-paste, no double entry
Full compliance audit trail for every contribution cycle
Tracks Temporary Disablement Benefit recipients — flags active claimants so HR is alerted before any employment action is taken
Download the free LINDUNG 24 JAM Employer Guide and see how HRX keeps your PERKESO contributions accurate, automated, and audit-ready.
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1 June 2026. First contribution payment due by 15 July 2026.
No. SKBBK is fully employee-borne. Employer rates remain unchanged at 1.75%. You are only responsible for deducting and remitting on the employee's behalf.
Upon conviction, up to two years imprisonment, a fine not exceeding RM10,000, or both. A six-month grace period applies for SKBBK-specific non-compliance only. All other SOCSO obligations remain fully enforceable immediately.
Yes. SKBBK cannot be calculated within your existing SOCSO table. Your system must handle it as a separate element.
A new combined file (SOCSO + EIS + SKBBK) is required on ASSIST 2.0. Old format accepted until 30 September 2026. From 1 October 2026, new format only, no exceptions.
Only those in full compliance with their immigration conditions. Those who breach pass or permit conditions are excluded.