What is SKBBK (LINDUNG 24 JAM) in Malaysia?

SKBBK — Skim Bencana Bukan Berkaitan Kerja, branded LINDUNG 24 JAM — is PERKESO's scheme extending social security protection to accidents and disasters that are NOT work-related, giving employees 24-hour coverage. It took effect on 1 June 2026 alongside the existing SOCSO Employment Injury and Invalidity schemes.

Who pays the SKBBK contribution — employer or employee?

The employee, fully. Unlike SOCSO's employer-and-employee split, SKBBK is deducted from the employee's wages only — employer statutory cost does not change. It appears as a new deduction line on payslips from June 2026, which is why many employees are asking about it.

How much is the SKBBK contribution?

Roughly 0.75% of monthly wages, applied through a bracket schedule that mirrors the SOCSO contribution table, capped at RM44.65 per month at the RM6,000 wage ceiling. Examples: RM3,000 salary ≈ RM22.15/month; RM5,000 ≈ RM37.15/month; RM6,000 and above = RM44.65/month. The rate is scheduled to rise to 1.0% from June 2028 and 1.25% from June 2031.

For foreign workers, yes — mandatory from 1 June 2026. Malaysian citizens are enrolled by default but may opt out (an arrangement in place since 13 July 2026). In practice most employees stay enrolled, since the premium is small relative to 24-hour accident coverage.

Does SKBBK change the employer's cost of hiring in Malaysia?

No. SKBBK is employee-borne, so total employer cost (EPF, SOCSO, EIS, HRDF where applicable) is unchanged. What changes is the employee's net pay — payroll teams should communicate the new deduction line before the first affected payslip to avoid confusion.

How do I calculate my Malaysian take-home pay including SKBBK?

Aniday's free Malaysia Employment Cost Calculator includes an SKBBK toggle alongside EPF, SOCSO, EIS, HRDF and PCB monthly tax deduction — enter a gross salary to see net pay and total employer cost under the 2026 rules.

SKBBK (LINDUNG 24 JAM): the new PERKESO deduction on Malaysian payslips, explained

Who pays it, how much it is, and why your net salary changed in June 2026

Short answer: SKBBK — Skim Bencana Bukan Berkaitan Kerja, marketed as LINDUNG 24 JAM — is PERKESO's new scheme covering non-work-related accidents, extending social protection to 24 hours a day. It took effect on 1 June 2026, is paid by the employee only (about 0.75% of wages, capped at RM44.65/month), is mandatory for foreign workers and default-on with an opt-out for Malaysians. Employer costs don't change — but every payslip in Malaysia now carries a new deduction line, and this page explains it. Verified 10 August 2026 against the official PERKESO schedule.

What SKBBK covers, and who pays

Malaysia's SOCSO Employment Injury Scheme has always covered accidents at or because of work. SKBBK closes the other 16 hours of the day: accidents and calamities outside work — at home, on personal travel, at the weekend — now carry PERKESO protection (medical, temporary/permanent disablement and dependants' benefits per the scheme's rules). Hence the brand name: LINDUNG 24 JAM, "24-hour protection".

Item	SKBBK / LINDUNG 24 JAM
Effective	1 June 2026
Paid by	Employee only — no employer share
Rate	≈0.75% of monthly wages via a bracket schedule mirroring the SOCSO table
Cap	RM44.65/month at the RM6,000 wage ceiling
Foreign workers	Mandatory
Malaysian citizens	Default-enrolled, opt-out available (since 13 July 2026)
Scheduled increases	→ 1.0% June 2028 · → 1.25% June 2031
Employer cost impact	None — EPF/SOCSO/EIS/HRDF unchanged

What it looks like on a payslip

Monthly wages	SKBBK deduction (employee)
RM3,000	≈ RM22.15
RM5,000	≈ RM37.15
RM6,000 and above	RM44.65 (cap)

Amounts follow the official PERKESO contribution schedule (Jadual Caruman including SKBBK); the bracket structure matches the SOCSO First Category table with a RM6,000 ceiling. For exact net-pay math use the Malaysia Employment Cost Calculator, which includes an SKBBK toggle.

What payroll teams should do

Three practical steps: update payroll engines with the SKBBK schedule (including the foreign-worker mandate — a frequent miss, since foreign employees only entered EPF in October 2025 and now SKBBK in June 2026); communicate the new deduction line to employees before the first affected payslip — "why is my net pay lower?" tickets are entirely avoidable; and record opt-outs for Malaysian employees who choose to leave the scheme, keeping the election on file. If Aniday runs your Malaysian payroll or employs your team via EOR, all of this is already handled — see Employer of Record Malaysia.

Sources

SKBBK — frequently asked questions

Why did my net salary drop in June 2026?

Most likely SKBBK: a new employee-borne PERKESO deduction of up to RM44.65/month that started on 1 June 2026. Your gross salary and your employer's contributions are unchanged.

Can I opt out?

Malaysian citizens can — enrollment is by default with an opt-out election available since 13 July 2026. Foreign workers cannot; for them SKBBK is mandatory.

Does my employer pay anything extra?

No. SKBBK is the rare statutory scheme with no employer share — total employer cost in Malaysia (EPF 12–13% + SOCSO + EIS + HRDF where applicable) is unaffected.

Will the rate increase?

Yes, on a published schedule: from ≈0.75% now to 1.0% in June 2028 and 1.25% in June 2031, with the RM6,000 wage ceiling (so the cap rises proportionally).

How does this interact with SOCSO and EIS?

It's additional to them. SOCSO continues to cover employment injury and invalidity (shared employer/employee), EIS covers job loss, and SKBBK adds non-work-related accident coverage — all administered by PERKESO, all on RM6,000-ceiling bracket tables.