PERKESO LINDUNG 24 Jam (SKBBK) 2026: What Malaysian Employers and Employees Must Know

PERKESO LINDUNG 24 Jam, officially known as the Skim Kemalangan Bukan Bencana Kerja (SKBBK), provides 24-hour social security protection for workers against accidents occurring outside of work-related activities. Effective 1 June 2026, this scheme extends coverage beyond traditional employment injuries, ensuring that employees remain protected against personal accidents during non-working hours, weekends, and holidays.

Employers act as the primary collection agents for the SKBBK, responsible for deducting 0.75% of the employee’s monthly wages and remitting these payments to PERKESO. While the scheme is mandatory for all foreign workers in Malaysia, it remains voluntary for local employees who wish to secure comprehensive accident protection regardless of whether the incident occurred on or off the clock.

Key Takeaways

• SKBBK provides 24-hour non-work accident coverage distinct from the standard Skim Bencana Pekerjaan.
• The contribution rate is set at 0.75% of the employee's monthly wages, borne entirely by the worker.
• Employers must manage payroll deductions and monthly remittances via the official PERKESO portal.
• Foreign workers are mandatorily covered, whereas local employees may opt into the scheme voluntarily.

Understanding SKBBK Coverage

The core difference between the standard Skim Bencana Pekerjaan and the PERKESO LINDUNG 24 Jam (SKBBK) lies in the scope of protection. The traditional scheme only covers injuries arising out of and in the course of employment. Conversely, SKBBK covers accidents that happen anywhere, at any time, including during personal travel, home activities, or leisure time, provided the incident results in bodily injury or death.

This initiative aims to bridge the gap in social protection for the workforce. By ensuring that employees are covered 24/7, businesses can improve staff welfare and provide a safety net that reduces financial distress during unexpected personal emergencies. It is important for HR teams to clarify to employees that this scheme acts as a supplemental layer of security, not a replacement for existing medical insurance or standard SOCSO contributions.

Contribution Mechanics and Payroll

From 1 June 2026, the contribution rate for SKBBK is fixed at 0.75% of the employee's monthly salary. Unlike the standard SOCSO contribution which is shared between the employer and employee, the SKBBK contribution is paid entirely by the employee. Employers are strictly responsible for the monthly deduction and the subsequent remittance to PERKESO through the ASSIST portal.

Employers must ensure their payroll software is updated to handle this new deduction code. Since the contribution is mandatory for foreign workers, payroll teams must maintain accurate records of work permit statuses to ensure compliance. For local staff who have opted in, the deduction must be clearly itemized on the monthly payslip to avoid disputes or misunderstandings regarding net salary payouts.

Claims and Eligibility

To qualify for benefits under SKBBK, the worker must have an active contribution record at the time of the accident. Claims are processed by PERKESO upon submission of the necessary documentation, including police reports, medical certificates, and the official claim form. The benefit structure provides for temporary disablement, permanent disablement, and death benefits, similar to other SOCSO schemes but tailored for non-work-related incidents.

If an employee was previously opted out during the initial window, they are not permanently excluded. Employees can re-join the scheme at any time via the Portal Lindung Faedah. Employers should provide guidance to their staff on how to access this portal, as the responsibility for initiating voluntary enrollment lies with the employee, even though the employer handles the subsequent payroll deduction.

Employer Payroll and Compliance Checklist

• Verify the status of all foreign workers to ensure mandatory SKBBK enrollment is active.
• Update payroll systems to include the 0.75% deduction line item for participating employees.
• Maintain a register of employees who have opted into the scheme for audit purposes.
• Remit monthly contributions via the ASSIST portal before the statutory deadline each month.
• Reconcile any refund requests through the ASSIST portal if an overpayment occurs.

Conclusion

Implementing the PERKESO LINDUNG 24 Jam scheme requires diligent payroll management and clear communication with your workforce. By staying compliant with these requirements, employers not only fulfill their statutory obligations but also provide essential security for their employees.

Frequently Asked Questions

Is the SKBBK contribution shared between the employer and employee?

No, the 0.75% contribution for the SKBBK scheme is borne entirely by the employee. The employer’s role is limited to acting as the collection agent, ensuring the deduction is accurately calculated and remitted to PERKESO on a monthly basis.

Are all employees required to participate in SKBBK?

Participation is mandatory for all foreign workers employed in Malaysia. For local Malaysian employees, participation in the PERKESO LINDUNG 24 Jam scheme is voluntary, allowing them to opt in or out based on their personal financial planning and insurance needs.

What happens if an employer fails to remit SKBBK contributions?

Failure to remit contributions as required under the act can lead to legal action, late payment interest, or penalties imposed by PERKESO. Employers should ensure their payroll processes are fully integrated with the ASSIST portal to prevent any compliance lapses.

Can an employee re-join the scheme after opting out?

Yes, employees who previously chose not to participate or opted out during the initial window can re-join the scheme at any time. They must initiate this process through the official Portal Lindung Faedah, and the employer must then commence payroll deductions.

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