[Malaysia] Payroll & Compliance: Skim Kemalangan Bukan Bencana Kerja (SKBBK) (Classic)

Modified on Wed, 1 Jul at 10:02 AM

PERKESO LINDUNG 24 Jam is a protection scheme that provides 24-hour accident coverage for eligible employees throughout their employment. It covers accidents that happen anytime and anywhere, including incidents that are not work-related.

Contribution Overview

Who pays: Fully borne by employees.
Employer role: Employers deduct and submit contributions on behalf of employees while they are employed.
Salary Ceiling: Calculated based on monthly wages, subject to a maximum salary ceiling of RM6,000.

Contribution Rates (Phased)

Employee contribution rates will increase gradually:

Phase 1 (Years 1–2): 0.75%
Phase 2 (Years 3–5): 1.0%
Phase 3 (Year 6 onwards): 1.25%

View the Full PERKESO LINDUNG 24 Jam Contribution Table .

System Updates & Automation

To simplify compliance for your HR team, our latest system update automates parts of this process:

Automated Activation: The SKBBK contribution is automatically enabled for all eligible employees and applicable pay items by default.
Updated Statutory Files: The combined SOCSO + EIS text file export format now includes the mandatory new SKBBK column required for text-file submissions. Please refer to this guide to generate and submit the file: Generate and Submit SOCSO + EIS Combined File

Need to make manual adjustments?

If you need to customize or verify your settings, refer to the step-by-step guides below:

What if an employee has more than one employer?

Employees with multiple employers must select one employer to deduct and submit their LINDUNG 24 Jam contribution. In HReasily, ensure the contribution option is disabled for the other employer(s).

If the employee does not make a selection, PERKESO will automatically determine which employer will handle the contribution deduction and submission based on its prescribed criteria.

Read more details on on the official PERKESO SKBBK Page.