For most Malaysian employers, SOCSO (PERKESO) contributions are already a familiar part of monthly payroll. But there is an important development every HR and payroll team needs to act on: the expansion of SOCSO protection under Skim Lindung 24 Jam, also known as the Skim Kemalangan Bukan Bencana Kerja (SKBBK).
What is SKBBK / Lindung 24 Jam?
SKBBK extends SOCSO protection to cover employees for non-work-related accidents. Previously, protection focused on workplace injuries, employment-related accidents and invalidity. Under Lindung 24 Jam, employees are protected on a 24-hour basis throughout their period of employment — including accidents that happen outside working hours, such as road accidents and other incidents not directly connected to work.
This is a meaningful broadening of Malaysia's social security safety net: protection is no longer confined to what happens at, or because of, work.
Who does it apply to?
The scheme applies to all employees covered under the Employees' Social Security Act 1969 (Lindung Pekerja), including those working under a contract of service or apprenticeship.
Key features at a glance
| Item | Detail |
|---|---|
| Who pays | Fully borne by the employee (deducted from wages) |
| Who implements | The employer — deduct and remit to PERKESO |
| Wage ceiling | RM6,000 per month |
| Age limit | None — protection continues as long as the employee is working, including past age 60 |
| Payment deadline | On or before the 15th of the following month, with the usual SOCSO contribution |
| Must show on payslip | Yes |
Confirm the exact contribution amount and the implementation date that applies to you directly with PERKESO, as statutory figures and timelines can be updated.
What employers must do
- Deduct the contribution from each employee's wages and remit it to PERKESO together with your normal monthly SOCSO contribution.
- Existing employees: no fresh registration is needed — PERKESO relies on its existing records.
- New employees: register them through Assist 2.0 in the usual way.
- Show it on the payslip: the deduction must be clearly reflected so employees understand the new line on their pay.
- Brief your payroll team handling the monthly submission so nothing is missed.
Do not underestimate the compliance risk
Although the contribution is employee-borne, the legal responsibility sits with the employer. Failure to deduct correctly or remit on time can expose you to arrears, late-payment interest and enforcement action. PERKESO may even claim outstanding contributions after an employee has left, if the required deductions were not made during their employment.
Your SKBBK readiness checklist
- Update your payroll system and contribution tables to include the SKBBK deduction.
- Make sure your payslip template shows the deduction as a separate, clearly labelled line.
- Confirm new-hire registration via Assist 2.0 is part of your onboarding.
- Communicate to staff that this is a statutory contribution for expanded 24-hour accident protection — not an arbitrary deduction.
- Keep records of deductions and remittances for audit.
Disclaimer: This article is general information and is not legal or tax advice. SOCSO/PERKESO rates, rules and effective dates can change. Always verify the current requirements directly with PERKESO or a qualified payroll professional before acting.
How GajiHub helps
GajiHub already supports the Skim Kemalangan Bukan Bencana Kerja deduction. You can enter the SKBBK amount per employee when reviewing payroll, it is automatically included in the employee's total deductions and net pay, and it appears as its own line on the payslip — so you stay compliant and your employees see exactly what they are paying for.
