The Non-Employment Injury Scheme (SKBBK), or Lindung 24 Jam, is a PERKESO scheme that covers employees for accidents unrelated to work, such as an accident on leave or at the weekend. It started on 1 June 2026 under the Employees' Social Security (Amendment) Act 2026.
Contribution rates by phase
| Phase | Period | Rate (employee) |
|---|---|---|
| Phase 1 | 1 June 2026 to 31 May 2028 (first 2 years) | 0.75% |
| Phase 2 | 1 June 2028 to 31 May 2031 (next 3 years) | 1.00% |
| Phase 3 | From 1 June 2031 | 1.25% |
- Contributions are paid entirely by the employee. The employer's SOCSO rates do not change.
- Wage ceiling of RM6,000. The maximum contribution in Phase 1 is RM44.65 a month.
- Amounts come from the official table. Example: wages of RM2,500 give RM18.35; wages of RM3,000 give RM22.15.
Who contributes
- Local employees: no longer compulsory. Participation is voluntary. Record which employees opt out, and check PERKESO's opt-out procedure.
- Foreign workers: still mandatory under existing law.
Employer responsibilities
- Identify each employee's status: participating, opted out, or foreign worker (mandatory).
- Deduct the contribution from wages every month using the Phase 1 table.
- Report it in the combined contribution file (SOCSO + EIS + SKBBK) through ASSIST. From 1 October 2026 only the combined file is accepted. See the 2026 PERKESO contribution file format.
- Pay before the 15th of the following month, together with SOCSO and EIS.
- Show the deduction on the payslip as a separate line.
What is covered
- Accidents outside working hours and the workplace, around the clock
- Medical treatment funded by PERKESO
- Not illnesses, such as diabetes, fever or high blood pressure
How hrmsystem.my handles SKBBK
- Employee setting: each employee has an SKBBK setting (participating or not). Foreign workers are set as mandatory.
- Calculation: the system picks the phase from the payroll date and uses the official table, not a percentage.
- Payslip and contribution file: the contribution appears on the payslip and goes straight into the combined PERKESO contribution file.
Payroll with EPF, SOCSO, EIS, SKBBK and PCB, plus upload-ready LHDN, KWSP and PERKESO files every month. Try it free for 7 days.
Frequently asked questions
Is Lindung 24 Jam compulsory? No longer for local employees; participation is voluntary. For foreign workers the scheme remains mandatory.
Who pays the SKBBK contribution? The employee. The employer deducts it from wages and remits it to PERKESO with the other contributions.
What is the maximum contribution? In Phase 1, the maximum is RM44.65 a month for wages of RM6,000 and above.