Lindung 24 Jam (SKBBK): what employers need to know after the opt-out window
PERKESO's non-employment injury scheme went live in June, became optional for Malaysians in July, and remains mandatory for foreign workers. Here's where payroll stands now.
Lindung 24 Jam — PERKESO's Non-Employment Injury Scheme, often shown on payslips as SKBBK — extends SOCSO protection to accidents outside work, around the clock. It started on 1 June 2026 with automatic enrolment, and changed significantly a month later.
The timeline
| Date | What happened |
|---|---|
| 1 June 2026 | Scheme starts; eligible employees auto-enrolled. Employee pays 0.75% of wages up to RM6,000 |
| 8 July 2026 | Cabinet makes the scheme voluntary for Malaysian and PR employees; it stays mandatory for foreign workers |
| 13 July – 31 August 2026 | Opt-out window for local employees (dates vary by a day between sources) |
| 1 June 2028 | Phase 2: contribution rises to 1.00% |
| 1 June 2031 | Phase 3: contribution rises to 1.25% |
Sources: PERKESO FAQ, The Star.
What it costs, and who pays
- Employee only — 0.75% of monthly wages, capped at wages of RM6,000 (so at most RM45 a month in phase 1).
- Employers pay nothing extra, but must deduct and remit the contribution with SOCSO by the 15th of the following month.
What payroll teams should check now
- Who opted out? Local employees who opted out during the window stop contributing; everyone else stays enrolled. Make sure your payroll reflects each person's status.
- Foreign workers must continue contributing — the opt-out doesn't apply to them.
- New local hires are reported to have a limited period (30 days from PERKESO registration) to opt out — confirm the current rule with PERKESO.
- Refunds. June 2026 contributions are not refundable. Refunds for later months for employees who opted out are claimed by the employer through PERKESO's ASSIST portal.
- Payslip labels. Show the deduction clearly (e.g. "SOCSO – Lindung 24 Jam") so employees understand it's separate from the regular SOCSO share.
Budget 2027
Budget 2027 extends the RM350 SOCSO tax relief to mandatory Lindung Kendiri contributions, with up to RM150 more for voluntary contributions. See our Budget 2027 summary.
FAQ
What is SKBBK on a payslip?+
SKBBK refers to PERKESO's Non-Employment Injury Scheme, known as Lindung 24 Jam, which covers accidents outside work. The employee contributes 0.75% of wages up to RM6,000 in phase 1.
Is Lindung 24 Jam compulsory?+
It is voluntary for Malaysian and PR employees since 8 July 2026, who could opt out during the 2026 window, and remains mandatory for foreign workers.
Does the employer pay for Lindung 24 Jam?+
No. The contribution is paid by the employee. The employer deducts it from wages and remits it to PERKESO with SOCSO.
.