LINDUNG 24 Jam (SKBBK): What the New Deduction on Your Payslip Means
Published: 24 July 2026
From June 2026, most employees in Malaysia will see a new line on their payslip called SKBBK. This is the LINDUNG 24 Jam scheme, a fresh PERKESO deduction that lowers your net pay by a small amount, and in return gives you round-the-clock accident protection.
This LINDUNG 24 Jam employee guide explains why the deduction appears, how much SKBBK costs you, what protection you receive, and when you are covered. The short version is simple: you pay a little, you gain 24-hour cover, and your employer handles the paperwork.
There is one important update from July 2026. The scheme is now voluntary for local employees, so you can choose to stay in or opt out, while foreign employees stay in by default. That choice, and how to make it, is explained in the opt-out section below.
What LINDUNG 24 Jam is
LINDUNG 24 Jam is a new protection scheme run by PERKESO under the Employees' Social Security Act 1969. Its official name is the Skim Kemalangan Bukan Bencana Kerja, shortened to SKBBK. It started on 1 June 2026 and now covers more than 9 million employees across Malaysia.
The name says a lot. The scheme protects you for 24 hours a day, not only during working hours, for accidents that happen outside your job. That includes your rest days and public holidays, anywhere within Malaysia.
Why there is a new deduction from June 2026
Before SKBBK, PERKESO mainly protected you for accidents at work or on your way to and from work. LINDUNG 24 Jam closes the gap, so an accident on a weekend, during a holiday, or at home is now covered too, except overseas.
That wider protection is funded by a small monthly contribution. The SKBBK deduction is paid by you, the employee, and it is separate from your existing SOCSO and EIS (Employment Insurance System) deductions. Your employer does not pay a share of SKBBK, but your employer does deduct it and send it to PERKESO on your behalf.
How much SKBBK costs you
In its first phase, SKBBK is charged at about 0.75% of your monthly wages, up to a salary ceiling of RM6,000. This means the most you can be deducted is RM44.65 a month, even if you earn far above the ceiling. Exact amounts follow the official SOCSO contribution table by salary band, so treat the figures below as a guide.
| Monthly salary | Approximate SKBBK deduction (Phase 1) |
|---|---|
| RM1,000 – RM1,500 | ~RM8 – 11 |
| RM1,500 – RM2,000 | ~RM11 – 15 |
| RM2,000 – RM3,000 | ~RM15 – 23 |
| RM3,000 – RM4,000 | ~RM23 – 30 |
| RM4,000 – RM5,000 | ~RM30 – 38 |
| RM5,000 – RM6,000 | ~RM38 – 45 |
| RM6,000 and above | RM44.65 (maximum) |
Here is how the SKBBK deduction sits on a payslip for a salary of RM3,000. This is an illustration only, and your real figures depend on the official contribution table.
| Payslip line (illustration, RM3,000 gross) | Amount |
|---|---|
| Gross salary | RM3,000.00 |
| EPF (11%) | RM330.00 |
| SOCSO, existing | RM16.50 |
| SKBBK, LINDUNG 24 Jam (new) | RM22.50 |
| EIS | RM4.80 |
| Net salary before PCB | RM2,626.20 |
The rate will rise slowly over the coming years. It moves to 1.00% from 2028, then to 1.25% from 2031, so your deduction increases gradually rather than all at once.
What you are protected for
For that small monthly cost, SKBBK gives you eight categories of benefits. These cover you and, in serious cases, your family.
| Benefit | What it gives you |
|---|---|
| Medical treatment | Care at PERKESO panel clinics or government hospitals |
| Temporary disablement | Income while you recover and cannot work |
| Permanent disablement | A payment if an injury has lasting effects |
| Dependants' benefits | Support for your family if you pass away |
| Constant attendance allowance | Help when you need full-time care |
| Funeral benefit | Assistance with funeral costs |
| Rehabilitation | Physical and vocational recovery, including Return to Work support |
| Education benefit | Support for your dependants' education |
When you are covered, and when you are not
SKBBK protects you around the clock, but it has clear limits. Knowing them saves confusion if you ever need to claim.
You are covered for accidents that happen:
- At any hour of the day, including outside working hours
- On rest days and public holidays
- Anywhere within Malaysia, away from work
You are not covered for:
- Accidents that happen outside Malaysia
- Work-related or commuting accidents, which stay under the existing Employment Injury Scheme
- Ordinary illnesses, such as fever, diabetes, or high blood pressure
- Any accident before 1 June 2026
Are you covered by SKBBK?
If you contribute to PERKESO, you are almost certainly covered. SKBBK applies to local employees, foreign employees registered with PERKESO, and part-time or contract staff who contribute. There is no upper age limit while you are still working, so employees aged 60 and above are included.
There is one point to check if you hold more than one job. When you have several employers, your SKBBK contribution is paid through one main employer only. You choose that main employer within 30 days from 1 June 2026 through the PERKESO portal, which prevents you being deducted twice.
Can you opt out of the SKBBK deduction?
This is the part that changed in July 2026. The government made SKBBK voluntary for local employees, so you now have a choice about the deduction on your payslip.
The mechanics are straightforward:
- If you are a local employee, you can opt out. You complete the Perakuan Pelepasan Liabiliti, the liability release declaration, online through the Portal Lindung Faedah or on a manual form, and tell your HR department.
- If you are a foreign employee, you cannot opt out. SKBBK stays compulsory for foreign workers.
- You have until 31 August 2026 to decide. If you do nothing, you stay in the scheme by default and the deduction continues.
- Opting out stops the deduction from the month it takes effect, not backward. Your June 2026 contribution stands and is not refunded, because you were covered during that month.
Opting out also ends your SKBBK cover for accidents outside work. Whether staying in is right for you depends on your own circumstances, so before you decide, read our full guide to staying in or opting out of LINDUNG 24 Jam, which sets out the benefits, the deadline and the trade-offs. If you are unsure, speak to your HR team or a licensed adviser first, as this is not financial advice.
How to make a claim
You do not need to register to be covered. If you already contribute to PERKESO, you are enrolled automatically, so as long as you stay in the scheme there is nothing to sign up for.
If an accident happens, the claim process runs through PERKESO. Report the accident, seek treatment at a PERKESO panel clinic or a government hospital, and submit your claim through PERKESO, with your employer's help where needed. Keep your medical documents and any reports, since they support your claim.
What you need to do
For most employees, the honest answer is very little. Your employer updates the payroll, adds the SKBBK line to your payslip, and remits the contribution to PERKESO for you.
Your short list is simple:
- Expect a slightly lower net salary from your June 2026 payslip
- If you are a local employee, decide by 31 August 2026 whether to stay in or opt out, and file the declaration with HR if you opt out
- Check that SKBBK appears as a separate line on your payslip
- If you have more than one employer, choose your main employer within 30 days
- Keep your PERKESO details up to date, so any future claim runs smoothly
Frequently asked questions
Why is my salary lower from June 2026?
A new PERKESO deduction called SKBBK, under the LINDUNG 24 Jam scheme, now applies. It is a small amount, about 0.75% of wages, capped at RM44.65 a month.
Do I pay for SKBBK, or my employer?
You pay for it as the employee. Your employer deducts it from your salary and sends it to PERKESO, but does not pay a share.
What does LINDUNG 24 Jam protect me from?
Accidents outside work, 24 hours a day, anywhere in Malaysia, including rest days and public holidays. Work accidents remain under the existing Employment Injury Scheme.
Do I need to register for SKBBK?
No. If you already contribute to PERKESO, you are enrolled automatically.
How do I claim if I have an accident?
Report it to PERKESO, seek treatment at a panel clinic or government hospital, and submit your claim through PERKESO, keeping all medical documents.
Will the deduction increase in future?
Yes, gradually. The rate rises to 1.00% from 2028 and 1.25% from 2031, still capped at the RM6,000 salary ceiling.
Where to learn more
LINDUNG 24 Jam offers meaningful, round-the-clock protection for a small monthly cost, and if you stay in the scheme your employer takes care of the payroll side for you. If you are an employer, see our LINDUNG 24 Jam employer payroll guide.
For the official rules, refer to the PERKESO LINDUNG 24 Jam (SKBBK) page and the PERKESO media statement of 10 July 2026 on the opt-out option.
