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.
SKBBK Quick Summary
SKBBK, commonly presented by PERKESO as LINDUNG 24 Jam, extends accident protection to qualifying non-work-related accidents during an employee's period of employment.
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Estimate how much LINDUNG 24 Jam may be deducted from your salary and how it affects monthly take-home pay.
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What Is SKBBK / LINDUNG 24 Jam?
SKBBK refers to PERKESO's Non-Employment Injury Scheme, commonly promoted as LINDUNG 24 Jam. It protects eligible employees against personal injuries caused by accidents that do not arise out of and in the course of employment.
Normal PERKESO Employment Injury protection mainly deals with work-related accidents, qualifying commuting accidents, workplace emergencies and occupational diseases. LINDUNG 24 Jam extends protection to qualifying accidents outside that employment context.
SKBBK Timeline
1 June 2026
LINDUNG 24 Jam took effect as PERKESO's new non-employment injury protection scheme.
2026 Policy Update
Participation for local employees is now voluntary under PERKESO's current position.
Foreign Workers
Participation remains mandatory for eligible foreign workers.
Who Is Covered by SKBBK?
The scheme applies to eligible employees during their period of employment, but participation treatment differs between local and foreign employees.
Local Employees
Participation is voluntary under the current PERKESO position.
Foreign Employees
Participation remains mandatory for eligible foreign workers with valid employment documentation.
Employer Administration
The employer handles registration, payroll deduction and remittance while the employee remains employed.
Employee-Funded
No separate employer contribution applies to the LINDUNG 24 Jam portion.
SKBBK Contribution Rates
The contribution is fully borne by the employee and is being introduced in phases starting from 1 June 2026.
| Implementation Period | Employee Rate | Employer Rate |
|---|---|---|
| Years 1–2 (Phase 1) | 0.75% | Nil |
| Years 3–5 (Phase 2) | 1.00% | Nil |
| Year 6 onwards (Phase 3) | 1.25% | Nil |
How SKBBK Is Calculated
For a quick estimate in Phase 1, multiply monthly contributable wages by 0.75%. The final payroll amount should still follow the official PERKESO schedule.
SKBBK Salary Examples
The examples below use a simple Phase 1 rate of 0.75% for illustration only.
| 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 |
Which Payments Are Subject to SKBBK?
PERKESO applies the Act 4 definition of wages for LINDUNG 24 Jam contribution purposes. This means many cash remuneration items are included, while certain specified payments are excluded.
| Payment Type | SKBBK Treatment | Practical Note |
|---|---|---|
| Basic Salary / Wages | Yes | Regular wages are contributable. |
| Overtime Payment | Yes | Overtime forms part of wages under the Act 4 definition. |
| Leave / Holiday Pay | Yes | Payments for leave and holidays may form part of wages. |
| Commission / Service Charge / Allowances | Generally Yes | Cash remuneration of this nature is generally included. |
| Travelling Allowance / Mileage Claims | No | Genuine travelling allowance or travelling concession is excluded. |
| Special Employment Expense Reimbursement | No | Amounts paid to cover special expenses incurred because of employment are excluded. |
| Retirement / Discharge Gratuity | No | Specified gratuity payments are excluded. |
| Annual Bonus | No | Annual bonus is excluded from the Act 4 wage definition. |
What Does SKBBK Cover?
SKBBK focuses on qualifying personal injuries caused by accidents outside work. It is intended to complement existing employment-injury protection rather than replace it.
Accident at Home
A qualifying accidental injury at home may potentially fall within the scheme.
Leisure Accident
Accidents during non-work leisure activities may be considered, subject to statutory exclusions.
Personal Travel
A qualifying non-work road accident in Malaysia may potentially be covered.
Medical Treatment
Qualifying medical treatment may be financed under PERKESO arrangements.
Real-Life SKBBK Examples
Badminton Injury
An accidental injury while playing badminton during personal time may potentially qualify, subject to PERKESO assessment.
Fall at Home
A qualifying accidental fall at home may fall within the scheme when the statutory conditions are met.
Fever or Illness
Illnesses such as fever, diabetes or high blood pressure are not non-employment accidents and are excluded.
Personal Road Accident
A non-work road accident in Malaysia may potentially qualify depending on the facts and exclusions.
What Is Not Covered?
SKBBK is not general medical insurance. It is designed for qualifying accidental injuries, not every illness or event outside work.
| Excluded Situation | General Treatment |
|---|---|
| Accident outside Malaysia | Excluded under the stated scheme rules. |
| Illness such as fever, diabetes or high blood pressure | Not treated as a non-employment 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 social security scheme. |
| Domestic injury under Act 838 | Falls under the relevant housewives' social security protection. |
| 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. A contribution does not mean an automatic fixed cash payout after every accident.
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 when a covered accident causes permanent disablement.
Dependants' Support
Applicable dependant benefits may be available when a covered accident results in death.
Is SKBBK Mandatory or Voluntary?
Under PERKESO's current position, participation is voluntary for local employees and remains mandatory for eligible foreign workers.
Local employees who do not wish to participate should follow the official participation-status or opt-out process communicated through PERKESO and the employer rather than simply asking payroll to stop the deduction informally.
How SKBBK Affects Take-Home Pay
Because the LINDUNG 24 Jam contribution is fully employee-funded, the deduction directly reduces take-home pay. A simple Phase 1 estimate on RM3,000 wages is RM22.50 per month.
SKBBK vs SOCSO vs EIS vs EPF
| Scheme | Main Purpose | Employee Cost | Can Local Employee Opt Out? |
|---|---|---|---|
| SKBBK / LINDUNG 24 Jam | Qualifying non-work accidents | Fully employee-funded | Yes, subject to current participation process |
| SOCSO | Employment injury and invalidity protection | Employee and employer contribution depending on category | Generally no for covered employees |
| EIS | Job-loss 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 |
Employer Responsibilities
- Identify which employees are subject to mandatory or voluntary participation rules.
- Use the latest PERKESO contribution schedule and wage ceiling.
- Deduct the employee contribution correctly through payroll.
- Remit contributions on behalf of participating employees while they remain employed.
- Keep employee participation instructions and supporting records.
- Use the latest PERKESO forms and procedures when participation status changes.
Sources & Verification
This guide was last verified in August 2026 against current PERKESO LINDUNG 24 Jam guidance, including the effective date, phased rates, employee-funded contribution structure, local voluntary participation, foreign-worker mandatory participation and stated exclusions.
PERKESO — LINDUNG 24 Jam
PERKESO — Foreign Worker Protection
PERKESO — Contribution Rate
Frequently Asked Questions
What does SKBBK mean on my payslip?
SKBBK refers to PERKESO's non-employment injury protection, commonly known as LINDUNG 24 Jam. The payslip amount represents the employee-funded contribution deducted and remitted by the employer.
When did LINDUNG 24 Jam start?
The scheme took effect from 1 June 2026.
Is SKBBK compulsory for Malaysian employees?
Under the current PERKESO position, participation is voluntary for local employees.
Is SKBBK compulsory for foreign workers?
Yes. Participation remains mandatory for eligible foreign workers under the current rules.
How much is the SKBBK contribution in 2026?
The Phase 1 employee contribution rate is 0.75%, subject to the official PERKESO contribution schedule and applicable wage ceiling.
Does my employer contribute to SKBBK?
No separate employer share applies. The contribution is fully borne by the employee, while the employer handles deduction and remittance.
Is overtime subject to SKBBK?
Generally yes. LINDUNG 24 Jam uses the Act 4 definition of wages, which includes overtime payments.
Is annual bonus subject to SKBBK?
No. Annual bonus is excluded from the Act 4 definition of wages used for contribution purposes.
Does SKBBK cover accidents at home?
A qualifying accidental injury at home may potentially be covered, subject to PERKESO's exclusions and claim assessment.
Does SKBBK cover sickness?
No. Illnesses such as fever, diabetes and high blood pressure are excluded because the scheme focuses on accidental injury.
Does SKBBK cover accidents outside Malaysia?
No. PERKESO lists accidents happening outside Malaysia among the excluded cases.