Calculate Your SKBBK
Enter your monthly wages and select your participation category.
For wages above RM6,000, the Phase 1 SKBBK contribution remains capped at RM44.65.
This calculator uses PERKESO's official Phase 1 salary-band amounts for SKBBK. Local employees participate voluntarily, while eligible foreign workers remain subject to mandatory participation. Actual payslip amounts may differ for arrears, multiple wage payments or special contribution treatment.
Your SKBBK result
Estimated employee deduction for the selected month
Official Phase 1 contribution schedule.
How SKBBK Is Calculated in Malaysia
SKBBK, also known as PERKESO LINDUNG 24 Jam, protects eligible employees against qualifying accidents outside working hours that are not directly related to employment. The Phase 1 employee rate is 0.75%, and the contribution is fully borne by the employee.
For statutory payroll, PERKESO uses salary bands. This means the exact contribution is selected from the official table instead of multiplying every exact salary by 0.75%. For example, wages above RM2,900 but not exceeding RM3,000 produce an SKBBK contribution of RM22.15, not RM22.50.
Phase 1 Rate
Applies during the first two years of the scheme from its implementation.
Who Pays?
The full SKBBK contribution is borne by the employee.
Local Employees
Local employees may participate or follow the official opt-out process.
Foreign Workers
Participation remains mandatory for eligible foreign workers.
SKBBK Contribution Snapshot 2026
The table below shows common Phase 1 contribution amounts from the official PERKESO salary schedule.
| Monthly Wages | Employee SKBBK | Simple 0.75% Estimate | Official Method |
|---|---|---|---|
| Above RM1,900 to RM2,000 | RM14.65 | Up to RM15.00 | Salary band |
| Above RM2,900 to RM3,000 | RM22.15 | Up to RM22.50 | Salary band |
| Above RM3,900 to RM4,000 | RM29.65 | Up to RM30.00 | Salary band |
| Above RM4,900 to RM5,000 | RM37.15 | Up to RM37.50 | Salary band |
| Above RM5,900 to RM6,000 | RM44.65 | Up to RM45.00 | Salary band |
| Above RM6,000 | RM44.65 | Would exceed RM45.00 | Official maximum band |
The calculator uses the complete official table from wages up to RM30 through wages above RM6,000.
What This SKBBK Calculator Shows
This calculator is designed to help employees understand the new payslip deduction, check whether payroll is using the correct salary band and see the annual cost of participation.
Monthly SKBBK
The employee contribution selected from the official Phase 1 wage schedule.
Annual Contribution
Your estimated yearly SKBBK cost based on 12 equal monthly deductions.
Salary After SKBBK Only
Monthly salary remaining after this deduction only.
Participation Status
Shows whether participation is voluntary, opted out or mandatory.
Who Should Use This SKBBK Calculator?
- Employees checking a new SKBBK deduction on their payslip
- Local employees comparing the cost of participating or opting out
- Foreign workers checking the mandatory contribution amount
- Employers and payroll users verifying the correct wage band
- HR staff explaining LINDUNG 24 Jam deductions to employees
Official PERKESO Resources
Contribution rates, participation procedures and claim rules may change. Refer to PERKESO for official confirmation and payroll compliance.
LINDUNG 24 Jam
Official scheme coverage, contribution phases, exclusions and participation information.
Official Contribution Schedule
PERKESO salary-band table including the Phase 1 SKBBK amounts used by this calculator.
PERKESO Contribution Calculator
Official calculator for contribution verification.
Frequently Asked Questions
How is SKBBK calculated in Malaysia?
SKBBK follows the official PERKESO wage contribution schedule. Although the Phase 1 rate is 0.75%, the payroll deduction is selected from a salary band rather than calculated as exactly 0.75% of every salary.
Why is RM3,000 SKBBK RM22.15 instead of RM22.50?
PERKESO uses a statutory salary-band table. Wages above RM2,900 but not exceeding RM3,000 have an official SKBBK contribution of RM22.15.
Who pays the SKBBK contribution?
The contribution is fully borne by the employee. The employer deducts it through payroll and pays it to PERKESO on the employee's behalf.
Is SKBBK compulsory for Malaysian employees?
Participation is voluntary for local employees under the latest PERKESO position. Employees who do not wish to participate should follow the official opt-out procedure.
Is SKBBK compulsory for foreign workers?
Yes. Participation remains mandatory for eligible foreign workers.
What happens if a local employee selects opted out?
The calculator shows a zero SKBBK deduction. This assumes the employee has properly completed the official opt-out or release-of-liability process.
What is the maximum Phase 1 SKBBK deduction?
The official schedule shows RM44.65 for wages above RM5,900, including wages above RM6,000.
Does the employer contribute an additional SKBBK amount?
No. There is no separate employer SKBBK share. The employee bears the full contribution.
Does this calculator include normal SOCSO?
No. It calculates only the SKBBK portion. Normal SOCSO contributions under the Employment Injury and Invalidity Schemes are separate.
Does SKBBK cover illnesses such as fever or diabetes?
No. SKBBK focuses on qualifying accidental injuries outside work. PERKESO lists conditions caused by illnesses such as fever, diabetes and high blood pressure as excluded.
Malaysia Payroll Guides
Learn more about SKBBK, SOCSO, EIS, EPF and salary deductions in Malaysia.
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