Malaysia's social security landscape is set for a significant change with the implementation of PERKESO's Skim Kemalangan Bukan Bencana Kerja (SKBBK), also known as LINDUNG 24 JAM, effective from 1 June 2026.
The new scheme expands employee protection beyond workplace-related accidents, providing eligible employees with 24-hour coverage for certain non-work-related accidents occurring during their employment period. While the contribution is fully borne by employees, employers will play a critical role in payroll administration, statutory deductions, and compliance.
This article explains what Malaysian employers need to know and prepare before the implementation date.
LINDUNG 24 JAM is a new social security protection scheme introduced by PERKESO to provide comprehensive protection for eligible employees against accidents that are not directly related to their employment.
Unlike the existing Employment Injury Scheme, which covers work-related accidents and commuting incidents, SKBBK extends protection to qualifying accidents that occur outside working hours and outside the workplace. According to PERKESO, the scheme provides 24-hour protection throughout an employee's period of employment.
According to official information released by PERKESO, the objective is to strengthen Malaysia's social protection framework and close protection gaps for employees who suffer accidents outside working hours. The scheme is expected to benefit millions of active contributors and provide broader financial protection for employees and their dependents.
The introduction of LINDUNG 24 JAM reflects the changing nature of work, including hybrid work arrangements, remote work, and increasingly flexible working environments.
Eligible employees may receive protection for accidents that occur outside working hours and are not directly related to their employment.
Benefits may include:
Claims remain subject to PERKESO's assessment and eligibility requirements.
The scheme applies to employees covered under the Employees' Social Security Act 1969 (Act 4), including:
The wage ceiling for coverage is RM6,000 per month.
The contribution is:
Contribution rates will be implemented in phases:
| Phase | Employee Contribution Rate | Remarks |
|---|---|---|
| Phase 1 | 0.75% | (First 2 Years) |
| Phase 2 | 1.00% | (Next Three Years) |
| Phase 3 | 1.25% | (Sixth Year Onwards) |
Employers are responsible for deducting and remitting contributions to PERKESO, even though the cost is borne entirely by employees.
Payroll systems must be updated to accommodate the new SKBBK contribution category.
Employers should ensure:
Businesses that process payroll internally should verify whether their payroll software supports SKBBK calculations.
Companies using payroll outsourcing services should confirm that their provider is ready for implementation.
Many employees may notice an additional deduction in their salary starting June 2026.
Employers should explain:
Clear communication can help prevent employee confusion and payroll-related queries.
Ensure employee information registered with PERKESO is accurate and up to date.
For new employees, registration through the ASSIST Portal remains mandatory.
This is an opportunity for organizations to review:
Although the contribution itself is employee-funded, employers remain responsible for administration and compliance.
Failure to make the required deductions or remit contributions correctly may expose employers to:
Early preparation can help avoid payroll disruptions and employee concerns.
At Alena Consultancy & Services, we help Malaysian businesses stay ahead of statutory changes through:
✔ Payroll Outsourcing Services
✔ EPF, SOCSO, EIS & SKBBK Compliance Support
✔ Payroll System Review & Setup
✔ HR Advisory & Policy Review
✔ Leave & Attendance Management Solutions
Through our integrated payroll and HR solutions, businesses can remain compliant while reducing administrative workload and payroll risks.
The scheme is scheduled to take effect on 1 June 2026.
The contribution is fully borne by employees, but employers must deduct and remit it to PERKESO.
No. The new contribution is an employee contribution and does not increase the employer's existing contribution rate.
Yes, foreign employees covered under Act 4 are included in the scheme.
Yes. This is the primary purpose of the scheme, subject to PERKESO's eligibility conditions.
This article is based on information published by:
Prepared by the Alena Consultancy & Services Marketing & Compliance Department. This article is intended for general informational purposes only and does not constitute legal, tax, payroll, or professional advice. Employers should seek professional consultation to ensure compliance with current Malaysian regulations.
Malaysia
