PERKESO SKBBK / “LINDUNG 24 JAM” – What Employers and Employees Need to Know (2026)
Update (13 July 2026): Participation in LINDUNG 24 JAM (SKBBK) is voluntary for Malaysian employees but remains mandatory for foreign employees. Malaysian Employees May Opt Out from 13 July to 31 August 2026
Malaysian employees who do not wish to participate are required to complete the online declaration and release of liability through PERKESO’s portal. Upon completion, employees should download and retain the “TIDAK MENYERTAI” declaration form and provide a copy to their employer for payroll and record-keeping purposes.
Employees who do not submit an opt-out declaration will continue contributing to LINDUNG 24 JAM as usual.
This new scheme introduces additional protection for employees outside working hours and will also result in a new employee contribution deduction under SOCSO/PERKESO payroll processing.
In this article, we summarize the key information employers, HR teams, payroll personnel, and employees should know about the upcoming implementation.
What is SKBBK / “LINDUNG 24 JAM”?
SKBBK stands for Skim Kemalangan Bukan Bencana Kerja, a new protection scheme introduced under the Employees’ Social Security Act 1969 (Act 4).
The scheme provides employees with 24-hour protection for accidents that are not related to work.
This means employees may receive PERKESO benefits for accidents occurring outside working hours, subject to PERKESO’s terms and conditions.
What Types of Incidents Are Covered?
Examples of incidents covered under SKBBK may include:
- Accidents at home
- Road accidents unrelated to work travel
- Injuries during personal or recreational activities
- Other non-work-related accidents occurring in Malaysia
The scheme complements the existing Employment Injury Scheme, which already covers work-related accidents and commuting accidents.
Who Is Covered Under the Scheme?
✅ Malaysian employees – Participation is voluntary. Participation is voluntary. Employees who do not wish to participate must complete the online opt-out declaration through the PERKESO portal and provide the “TIDAK MENYERTAI” declaration form to their employer for payroll and record-keeping purposes.
Malaysian employees who do not complete the opt-out declaration will continue contributing to LINDUNG 24 JAM.
✅ Foreign employees – Participation remains mandatory in accordance with existing legal provisions.
Employers are responsible for deducting the applicable employee contribution through payroll and remitting the contribution to PERKESO. The LINDUNG 24 JAM contribution is fully borne by the employee.
What Is NOT Covered?
According to the PERKESO FAQ, examples of situations not covered may include:
- Accidents occurring outside Malaysia for personal purposes
- Work-related accidents (already covered under Employment Injury Scheme)
- Self-employed individuals under the Self-Employment Social Security Act
- Certain medical conditions or illnesses not arising from accidents
Contribution Structure
The new SKBBK contribution is:
- Mandatory for foreign employees. Voluntary for Malaysian employees.
- Fully borne by employees
- Deducted through monthly payroll
Malaysian employees who do not wish to participate must complete the official opt-out process. Employers should retain the employee’s “TIDAK MENYERTAI” declaration form as supporting documentation before excluding the employee from future SKBBK contributions
The employer’s existing SOCSO contribution rate of 1.75% remains unchanged.
Contribution Rates by Phase
The employee contribution rate is being implemented in phases:
| Phase | Contribution Rate |
| Phase 1 | 0.75% |
| Phase 2 | 1.00% |
| Phase 3 | 1.25% |
How Much Will Employees Need to Contribute?
The deduction amount for each employee will depend on the employee’s monthly salary and will be calculated according to the SOCSO contribution table published by PERKESO.
For example:
| Monthly Salary | Estimated SKBBK Contribution (Phase 1) |
| RM2,000 | RM14.65 |
| RM3,000 | RM22.15 |
| RM4,000 | RM29.65 |
| RM5,000 | RM37.15 |
| RM6,000 | RM44.65 |
The contribution is subject to PERKESO’s official contribution schedule and salary ceiling.
What Employers Need to Do
Employers and payroll teams should start preparing for:
- Inform Malaysian employees of the available participation and opt-out options
- Direct employees to complete their selection through the official PERKESO portal
- Request employees who opt out to submit a copy of the “TIDAK MENYERTAI” declaration form
- Retain the declaration form for payroll and record-keeping purposes
- Update the payroll system based on the employees’ participation status
- Continue deducting SKBBK contributions for Malaysian employees who have not submitted an opt-out declaration
- Continue deducting and remitting SKBBK contributions for foreign employees, as participation remains mandatory
- Maintain proper records to support any changes made to employees’ SKBBK contribution status
PERKESO has also introduced a new combined text file format for:
- SOCSO
- EIS
- SKBBK
The old text file format may still be used until 30 September 2026, while the new format is expected to become mandatory from 1 October 2026 onwards.
What Happens to the June 2026 Contribution?
According to PERKESO’s updated FAQ, LINDUNG 24 JAM contributions for June 2026 remain mandatory because the scheme was implemented on a mandatory basis with effect from 1 June 2026, before the Government’s decision on 8 July 2026 to make participation voluntary for Malaysian employees.
Therefore:
- June 2026 contributions that have already been paid are not refundable.
- Employers who have deducted the June 2026 contribution but have not yet remitted it should proceed with the payment to PERKESO.
- If the June 2026 contribution was not deducted or paid for an employee who remains in the scheme, the employer is responsible for deducting and paying the outstanding contribution.
The subsequent opt-out option for Malaysian employees does not cancel or reverse the mandatory June 2026 contribution.
Grace Period by PERKESO
PERKESO is expected to provide a 6-month grace period after implementation.
During this period:
- Employers may be exempted from penalties specifically related to SKBBK non-compliance
- Other existing PERKESO compliance requirements still apply
Employers are nevertheless encouraged to implement the changes correctly from the beginning to avoid future corrections.
Benefits Available Under SKBBK
The scheme may provide benefits such as:
- Medical benefits
- Temporary disablement benefits
- Permanent disablement benefits
- Dependants’ benefits
- Funeral benefits
- Rehabilitation and Return To Work (RTW) support
- Constant attendance allowance
Claims and approvals remain subject to PERKESO’s assessment and eligibility requirements.
Frequently Asked Questions (FAQ)
1. When will SKBBK start?
SKBBK / LINDUNG 24 JAM took effect on 1 June 2026.
2. Who pays for the contribution?
The contribution is fully borne by employees through payroll deduction.
3. Will employer SOCSO contribution increase?
No. The employer’s existing contribution rate of 1.75% remains unchanged.
4. Does the scheme apply to foreign employees?
Yes. It remains mandatory for foreign employees.
5. Does the scheme apply to employees above 60 years old?
Yes. There is no age limit as long as the employee remains employed.
6. Is the contribution mandatory?
For Malaysian employees: Participation is voluntary. Employees who do not wish to participate must complete the online declaration and release of liability through the PERKESO portal. Upon completion, employees should download the “TIDAK MENYERTAI” declaration form and provide a copy to their employer for payroll and record-keeping purposes.
Employees who do not complete the opt-out declaration will continue contributing to LINDUNG 24 JAM.
For foreign employees: Yes. It remains mandatory.
7. Will this affect employee take-home pay?
Yes. As the contribution is fully borne by employees, the applicable SKBBK contribution will be deducted through payroll and reflected in the employee’s payslip.
For Malaysian employees who have completed the official opt-out process and submitted the required declaration to their employer, future SKBBK deductions may be excluded after the employer updates the employee’s payroll contribution status.
8. How is the contribution amount calculated?
The amount is based on the employee’s salary band according to the official PERKESO contribution schedule.
9. Are work accidents covered under this scheme?
No. Work-related accidents continue to be covered under the existing Employment Injury Scheme.
10. Is there a grace period for employers?
Yes. PERKESO is expected to provide a 6-month grace period after implementation.
11. How can Malaysian employees opt out of LINDUNG 24 JAM?
Malaysian employees who do not wish to participate may complete the online selection process through the official PERKESO LINDUNG portal.
Steps to Opt Out of SKBBK / LINDUNG 24 Jam:
- Access the PERKESO portal
- Click “Log Masuk” (Login) if you already have an account.
- If you are a new user, click “Daftar Akaun” (Register Account) and provide the following information:
- Full name as stated on your MyKad
- MyKad/Identification Card number
- Email address
- Password with at least eight characters and one symbol
- Tick the box to agree to the user terms and click “Daftar Akaun.”
- After logging in, go to “Jenis Permohonan” (Application Type) and click “Baharu” (New).
- Read the information displayed and select “Tidak Menyertai” (Do Not Participate) under the employee declaration section.
- Tick the declaration/confirmation checkbox and click “Hantar” (Submit).
- A confirmation message will be displayed. Click “Sahkan, Saya Tidak Mahu Menyertai” (Confirm, I Do Not Wish to Participate).
- Once the submission is completed, click “Muat Turun Borang Deklarasi” (Download Declaration Form) and retain a copy for your records.
- Provide a copy of the downloaded declaration form to your employer for payroll processing.
Employees who do not complete the opt-out declaration will continue contributing to LINDUNG 24 JAM.
12. Do Malaysian employees need to register if they wish to continue participating?
No. Existing Malaysian employees who wish to remain covered under LINDUNG 24 JAM do not need to take any action or register again.
Only Malaysian employees who do not wish to participate are required to complete the opt-out declaration.
13. What happens if an employee does not opt out by 31 August 2026?
Malaysian employees who do not complete the opt-out declaration by 31 August 2026 will automatically be regarded as participating in LINDUNG 24 JAM and will continue contributing to the scheme.
14. Can an employee opt out after choosing to remain in LINDUNG 24 JAM?
Generally, no. According to PERKESO, an employee who participates in LINDUNG 24 JAM is subject to the principle of “once eligible, continuously eligible” and is required to continue contributing to maintain continuous protection under the scheme.
15. Can the June 2026 contribution be refunded if an employee subsequently opts out?
No. The June 2026 contribution was mandatory under the legislation in force from 1 June 2026 and is not refundable following the subsequent introduction of the opt-out option.
16. What is the opt-out period for existing Malaysian employees?
The opt-out period is from 13 July 2026 to 31 August 2026.
17. What is the opt-out period for newly registered Malaysian employees?
New Malaysian employees who do not wish to participate must complete the opt-out process within 30 days from the date they are registered with PERKESO.
18. What happens if an employee has more than one employer?
An employee who participates in LINDUNG 24 JAM should contribute through only one employer. The employee may be required to select the relevant employer through the PERKESO LINDUNG Faedah Portal. If no employer is selected, PERKESO may determine the employer responsible for making the contribution deduction based on its prescribed criteria.
Final Thoughts
LINDUNG 24 JAM (SKBBK) provides additional social security protection for accidents occurring outside working hours and unrelated to employment.
Participation is voluntary for Malaysian employees but remains mandatory for foreign employees. Malaysian employees who do not wish to participate are required to complete the official online opt-out process and provide the “TIDAK MENYERTAI” declaration form to their employer.
Employers should communicate the available options to employees, retain the relevant declarations, and update their payroll records accordingly. Employees who do not submit an opt-out declaration will continue contributing to LINDUNG 24 JAM as usual.
For more information, employers may refer to PERKESO’s official website:
https://www.perkeso.gov.my/skim-kemalangan-bukan-bencana-kerja-lindung-24-jam.html
