PERKESO Skim LINDUNG 24 Jam (SKBBK) - SQL PAYROLL
In accordance with the latest PERKESO circular, the Skim LINDUNG 24 Jam (SKBBK) enhancement will take effect beginning 1 June 2026. The scheme expands employee protection coverage to 24 hours, including accidents occurring outside working hours and during road travel.
System Impact
Update to SQL payroll version 240 & above.
The payroll system will automatically calculate the new SKBBK contribution starting from June 2026 payroll processing based on the latest PERKESO contribution table.
No manual configuration or setup is required, system will auto calculate New SOCSO contribution on June 2026 payroll process month end.
Contribution Updates
A new SKBBK contribution rate of 0.75% will be applied and will be fully borne by employees.
Contribution calculations will follow the latest PERKESO contribution schedule according to employee salary range and category.
Applicable to all employees covered under Act 4 for both Category 1 and Category 2.
Employer Responsibility
Ensure payroll is processed from June 2026 onwards
Deduct employee contributions accordingly
Remit contributions to PERKESO within the stipulated timeline
Effective Date
Implementation is effective from June 2026 (Process on July 2026)
Payroll Example
Salary: RM 4,150.00
Employee SOCSO Amount = RM 51.90 (inclusive of SKBKK amount)
Contribution Table
Employee SOCSO Amount = RM 20.75 + RM 31.15
= RM 51.90
How to Exempt an Employee from Contributions
In accordance with Section 9 of Act 4 (Amendment), employees who are concurrently employed by two or more employers are required to designate a single employer for the purpose of contributing to the PERKESO Skim Lindung 24 Jam (SKBBK).
Therefore, if an employee has already selected another employer for SKBBK contributions, the contribution can be exempted in HRMS by enabling the "SKBBK Exempted" option under the employee's statutory settings.
To exclude SKBBK contributions, navigate to:
**Available SQL Payroll 1.2026.310.241
For more information, please refer to the PERKESO website:
https://www.perkeso.gov.my/images/arahan/PEKELILING%20MAJIKAN%20BILANGAN%203_%202026_PELAKSANAAN%20SKIM%20LINDUNG%2024%20JAM%20DAN%20PEMILIHAN%20MAJIKAN%20BAGI%20MAKSUD%20PEMBAYARAN%20CARUMAN.pdf
For more information can refer to PERKESO website:
https://www.perkeso.gov.my/skim-kemalangan-bukan-bencana-kerja-lindung-24-jam.html
SKBBK Contribution Rate Table:
https://www.perkeso.gov.my/images/lindung/lindung-24-jam/JadualCarumanBaharuTermasukSKBBK.pdf
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