Malaysia SKBBK guide 2026
SKBBK, also known as PERKESO LINDUNG 24 Jam, is Malaysia’s new protection scheme for non-work-related accidents. Learn who needs to pay, how much may be deducted from your salary, what benefits may apply, what is excluded and whether a local employee can opt out.
Not Sure How Much SKBBK Is Deducted?
Estimate the amount taken from your salary and see how SKBBK may affect your monthly take-home pay. The exact payroll deduction should still follow the applicable PERKESO contribution schedule and wage ceiling.
Calculate My SKBBK →SKBBK Quick Summary
SKBBK provides accident protection outside working hours. It complements the normal PERKESO Employment Injury Scheme, which mainly covers accidents and occupational diseases connected with employment.
What Is SKBBK?
SKBBK is commonly used to refer to PERKESO protection for accidents that are not employment injuries. The scheme is promoted as LINDUNG 24 Jam and is intended to protect eligible employees when an accidental injury occurs outside working hours and is not directly related to their job.
Before this scheme, normal PERKESO employment injury protection mainly focused on accidents arising out of work, accidents during qualifying journeys, workplace emergencies and occupational diseases. SKBBK extends accident protection beyond those employment-related situations.
The scheme took effect from 1 June 2026. Under the latest PERKESO position announced in July 2026, participation is voluntary for local employees but remains mandatory for eligible foreign workers.
SKBBK Timeline
1 June 2026
SKBBK or LINDUNG 24 Jam took effect as a new PERKESO protection scheme for non-work accidents.
July 2026
The Government announced that participation would be voluntary for local employees.
Foreign Workers
Participation remains mandatory for eligible foreign employees under the current position.
SKBBK Contribution Rates
The contribution is fully borne by the employee and is introduced in phases. The employer deducts the employee contribution and pays it to PERKESO on the employee's behalf.
| Implementation Period | Employee Rate | Employer Rate |
|---|---|---|
| Years 1–2 | 0.75% | Nil |
| Years 3–5 | 1.00% | Nil |
| Year 6 onwards | 1.25% | Nil |
How SKBBK Is Calculated
For a quick estimate, an employee can multiply wages by the applicable phase rate. In 2026, the Phase 1 rate is 0.75%. However, the final payroll deduction should follow the official PERKESO contribution table and applicable wage ceiling.
Unlike ordinary SOCSO contribution under the first category, SKBBK does not include a separate employer share. The employee bears the full SKBBK cost, while the employer handles payroll deduction and remittance.
Why Is SKBBK Deducted From My Salary?
SKBBK may appear as a new deduction because the contribution is fully borne by the employee. The employer does not pay a separate share but is responsible for deducting the amount through payroll and remitting it to PERKESO while the employee remains covered.
Why Did My Employer Deduct SKBBK?
An employer may deduct SKBBK because the employee was enrolled under the scheme and payroll was updated to collect the required contribution. A local employee who does not wish to participate should follow the official opt-out process instead of asking payroll to stop the deduction informally.
SKBBK Salary Examples
The examples below use a simple 0.75% calculation for illustration. They are not a substitute for the official PERKESO contribution schedule.
| Monthly Salary | Estimated SKBBK | Estimated Annual Cost | Who Bears the Cost? |
|---|---|---|---|
| RM2,000 | RM15.00 | RM180.00 | Employee |
| RM3,000 | RM22.50 | RM270.00 | Employee |
| RM5,000 | RM37.50 | RM450.00 | Employee |
| RM6,000 | RM45.00 | RM540.00 | Employee |
Who Is Covered by SKBBK?
The scheme is designed for eligible employees covered during their period of employment. It applies differently to local and foreign employees under the latest implementation rules.
Local Employees
Participation is voluntary under the latest July 2026 policy position.
Foreign Employees
Participation remains mandatory for eligible foreign workers.
Employer Administration
The employer deducts and remits the contribution while the employee remains employed.
Employee-Funded
The employee bears the full contribution without a separate employer share.
What Does SKBBK Cover?
SKBBK focuses on personal injuries caused by accidents that do not arise out of and in the course of employment. In practical terms, it may cover qualifying accidents during personal time, subject to PERKESO's claim conditions and exclusions.
The scheme is intended to provide broader accident protection around the clock. PERKESO states that medical treatment costs may be financed for qualifying cases, together with applicable statutory benefits based on the nature and severity of the injury.
Accident at Home
A qualifying accidental injury during personal time may fall within the scheme.
Leisure Accident
Accidents during non-work leisure activities may be considered, subject to exclusions.
Personal Travel
A non-work road accident in Malaysia may qualify depending on the facts of the case.
Medical Treatment
Qualifying treatment costs may be financed through PERKESO arrangements.
Real-Life SKBBK Examples
Badminton Injury
An employee who is injured while playing badminton during personal time may be considered for coverage, subject to PERKESO’s exclusions and claim assessment.
Fall at Home
A qualifying accidental fall at home may fall within the scheme if it is not work-related and the claim conditions are met.
Fever or Illness
Fever, diabetes, high blood pressure and other illnesses are not accidents and are generally not covered by SKBBK.
Personal Road Accident
A non-work road accident in Malaysia may potentially qualify, depending on the facts, medical evidence and statutory exclusions.
What Is Not Covered?
SKBBK is not a general medical insurance plan. It protects against qualifying accidental injuries, not every illness, health condition or loss experienced outside work.
| Excluded Situation | General Treatment |
|---|---|
| Accident outside Malaysia | Not covered under the stated scheme exclusion |
| Illness such as fever, diabetes or high blood pressure | Not treated as a non-work accident |
| Employment injury already covered under the Employment Injury Scheme | Handled under the relevant employment injury protection |
| Self-employment injury under Act 789 | Falls under the relevant self-employment scheme |
| Domestic injury under the Housewives' Social Security Act 2022 | Falls under the relevant housewives' protection scheme |
| Certain immigration permit violations by foreign workers | May be excluded based on statutory conditions |
SKBBK Benefits
The exact benefit depends on the accepted claim, medical assessment and applicable statutory rules. Employees should not assume that every accident automatically produces a large cash payout.
In general, the scheme may support qualifying medical treatment and accident-related benefits where an injury results in temporary disablement, permanent disablement or death. Claim documents and medical evidence remain important.
Medical Benefit
Support for qualifying medical treatment arising from a covered accident.
Temporary Disablement
Possible income-related support during certified temporary disablement.
Permanent Disablement
Benefits may apply where a covered accident causes permanent loss of ability.
Dependants' Support
Applicable benefits may be available when a covered accident results in death.
Is SKBBK Mandatory or Voluntary?
This is the most important point for payroll in July 2026. SKBBK was introduced on 1 June 2026, but the Government subsequently decided that participation would no longer be compulsory for local employees. It is now voluntary for local employees and remains mandatory for foreign workers.
A local employee who does not wish to continue should follow the official opt-out or release-of-liability procedure communicated by PERKESO and the employer. Employees should not simply ask payroll to stop deducting without completing the required process.
Can You Opt Out of SKBBK?
Local employees may choose not to participate under the voluntary arrangement. PERKESO provides an opt-out or release-of-liability process. The employee should complete the required documentation and submit it through the channel communicated by the employer or PERKESO.
Opting out means the employee saves the monthly deduction but gives up protection under this particular non-work accident scheme. Existing SOCSO, EIS and EPF deductions are separate and are not automatically cancelled by opting out of SKBBK.
SKBBK vs SOCSO vs EIS vs EPF
These deductions may appear together on a payslip, but they serve different purposes.
SKBBK
Protection for qualifying accidents occurring outside work.
SOCSO
Employment injury and invalidity protection for covered employees.
EIS
Income support and re-employment assistance after qualifying job loss.
EPF
Retirement savings funded through employee and employer contributions.
| Scheme | Main Purpose | Employee Cost | Can Local Employee Opt Out? |
|---|---|---|---|
| SKBBK / LINDUNG 24 Jam | Accidents outside work | Fully employee-funded | Yes, subject to official process |
| SOCSO / Employment Injury & Invalidity | Employment injury and invalidity protection | Employee and employer contribution depending on category | Generally no for covered employees |
| EIS | Job-loss income support and re-employment assistance | Employee and employer contribution | Generally no for covered employees |
| EPF / KWSP | Retirement savings | Employee deduction plus employer contribution | Generally no for covered employees |
How SKBBK Affects Take-Home Pay
SKBBK reduces monthly take-home pay because the whole contribution is borne by the employee. For example, a simple 0.75% estimate on RM3,000 produces a deduction of approximately RM22.50. The exact payroll amount should still follow the PERKESO contribution schedule.
The deduction is separate from existing employee SOCSO, EIS, EPF and PCB amounts. Therefore, an employee may see a new line on the payslip even though ordinary SOCSO was already being deducted.
Should You Keep or Cancel SKBBK?
There is no single answer for every employee. The decision depends on your monthly budget, existing personal accident insurance and whether you value an additional layer of protection for qualifying accidents outside work.
Reasons to Keep It
You want low-cost accident protection outside work and do not already have similar coverage.
Check Existing Insurance
Compare your current policy’s exclusions, benefits and overlapping personal accident protection.
Reasons to Opt Out
You already have sufficient accident coverage or prefer to reduce recurring salary deductions.
Before You Cancel
Understand that opting out removes this particular protection and must follow the official process.
Who Should Read This Guide?
- Employees who see SKBBK or LINDUNG 24 Jam on their payslip
- Local employees deciding whether to remain in or opt out of the scheme
- Foreign employees checking why the deduction is mandatory
- HR and payroll staff explaining the new deduction to employees
- Employers updating payroll after the July 2026 policy change
Official References
SKBBK implementation, participation procedures, contribution schedules and claim rules may be updated. This page is a practical salary and payroll guide, not an official legal determination. Employees and employers should confirm current requirements directly with PERKESO.
Frequently Asked Questions
What does SKBBK mean on my payslip?
SKBBK refers to PERKESO protection for accidents that occur outside work, commonly known as LINDUNG 24 Jam. The payslip amount is the employee-funded contribution deducted and remitted by the employer.
Is SKBBK compulsory for Malaysian employees?
Under the latest July 2026 position, participation is voluntary for local employees. An employee who wishes to stop participating should follow PERKESO's official opt-out or release-of-liability procedure.
Is SKBBK compulsory for foreign workers?
Yes. PERKESO states that participation remains mandatory for eligible foreign workers even though it is voluntary for local employees.
How much is the SKBBK contribution in 2026?
The Phase 1 rate is 0.75% and is fully borne by the employee. The exact deduction follows the official PERKESO contribution schedule and applicable wage ceiling.
Does my employer contribute to SKBBK?
No separate employer share applies. The employee bears the contribution, while the employer deducts it through payroll and pays it to PERKESO on the employee's behalf.
Does SKBBK cover accidents at home?
A qualifying accidental injury at home may potentially be covered because the scheme applies to non-work-related accidents. Approval still depends on the facts, exclusions, medical evidence and PERKESO's claim assessment.
Does SKBBK cover sickness or hospitalisation?
It is not general medical insurance. Illnesses such as fever, diabetes or high blood pressure are excluded. Hospital treatment may be supported only when it arises from a qualifying covered accident.
Does SKBBK cover accidents outside Malaysia?
No. PERKESO lists accidents occurring outside Malaysia as excluded from this scheme.
If I opt out, will my normal SOCSO also stop?
No. SKBBK is separate from normal SOCSO employment injury and invalidity protection. Opting out of SKBBK does not automatically cancel EPF, SOCSO, EIS or PCB deductions.
Can I claim RM100,000 immediately after joining?
No fixed lump sum is automatically payable merely because a person has started contributing. Any benefit depends on a qualifying accident, the type and severity of injury, medical assessment, contribution eligibility and the statutory benefit rules.
Where can I check my exact SKBBK deduction?
Use the official PERKESO contribution calculator or contribution schedule and compare it with your payslip. Ask your HR or payroll department if the deducted amount appears inconsistent.
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