SOCSO Lindung 24 Jam (SKBBK): 2026 Guide for Malaysian Employees and Employers
Last Updated: 9 September 2026
Important Note: Participation rules for local employees changed in July 2026. This guide reflects the latest information available from PERKESO as of September 2026.
The Malaysian social security landscape shifted significantly following the introduction of Lindung 24 Jam. Formally known as the Skim Kemalangan Bukan Bencana Kerja (SKBBK), this policy bridges a long-standing gap in worker protection. Before LINDUNG 24 Jam, PERKESO’s Employment Injury Scheme mainly covered work-related accidents, occupational diseases, and qualifying commuting accidents. Although the Invalidity Scheme already provided 24-hour protection for qualifying invalidity or death, there was no equivalent Employment Injury-style protection for many ordinary accidents occurring outside work. LINDUNG 24 Jam was introduced to address that gap.
This guide outlines how the Lindung 24 Jam scheme operates for local employees, foreign workers, and payroll administrators following its recent regulatory updates.
What is Lindung 24 Jam (SKBBK) and the June 2026 Launch?
Legal Basis and the 1 June 2026 Effective Date
Act A1788 was gazetted on 5 March 2026, with Lindung 24 Jam taking effect from 1 June 2026. This legislative change expanded the scope of the Employees’ Social Security Act 1969 to include round-the-clock protection against non-employment injuries.
For background on foundational coverage tiers, you can review this SOCSO invalidity vs employment injury scheme guide.
The Shift from Mandatory to Voluntary for Local Employees
When the scheme launched on 1 June 2026, participation was initially mandatory for eligible employees covered under Act 4. Following a Cabinet decision on 8 July 2026, participation was changed from mandatory to voluntary for local employees, while remaining mandatory for foreign workers:
- Voluntary for Local Employees: Participation is voluntary for local employees covered under Act 4.
- Mandatory for Foreign Workers: Participation remains mandatory for foreign employees covered under Act 4.
- Default-In Mechanism: Existing local employees were automatically enrolled. To exit, they had to actively file an official Notis Pelepasan Liabiliti (Release of Liability Notice) during the official transition opt-out window between 13 July and 31 August 2026.
- Transition Rules: From July 2026, local employees could choose not to participate by completing PERKESO’s prescribed opt-out process. Employers should follow the employee’s participation status and the latest PERKESO instructions when processing deductions.
For onboarding compliance context, explore this beginner’s guide to SOCSO for employees in Malaysia.
Contribution Rates, Wage Ceilings, and Phased Implementation
How Much is the SKBBK Deduction and RM6,000 Cap?
Contributions for Lindung 24 Jam are fully borne by the employee. SKBBK does not introduce an additional employer contribution, while employers continue paying their existing Act 4 contributions according to the applicable contribution category and PERKESO schedule.
- Wage Ceiling: Contributions are capped at a RM6,000 monthly wage ceiling.
- Phase 1 Maximum Cap: Under Phase 1, the maximum monthly deduction is capped at RM44.65, based on PERKESO’s official bracket-based wage schedule rather than a flat percentage calculation.
Phased Contribution Schedule and Rates
To cushion the financial impact on workers, PERKESO implements the employee-borne deduction across scheduled phases:
| Implementation Phase | Active Period | Employee Contribution Rate |
|---|---|---|
| Phase 1 | 1 Jun 2026 – 31 May 2028 | 0.75% (capped at RM44.65 under the current schedule) |
| Phase 2 | 1 Jun 2028 – 31 May 2031 | 1.00% (per current PERKESO schedule) |
| Phase 3 | From 1 Jun 2031 | 1.25% (per current PERKESO schedule) |
Employer Compliance, Grace Periods, and Multiple Employment Rules
Implementation Grace Period and Non-Compliance Penalties
PERKESO’s implementation guidance provided employers with a six-month grace period following the scheme’s 1 June 2026 commencement, during which penalties or legal action relating specifically to SKBBK contribution non-compliance would not be imposed. Employers should nevertheless comply with the latest PERKESO contribution instructions, as other obligations under Act 4 remain enforceable.
- Statutory Penalties: Beyond the implementation grace period, non-compliance carries severe legal risks under the principal Act 4, where convicted employers face penalties up to two years’ imprisonment, a fine not exceeding RM10,000, or both.
- Employer Contribution Rate: Existing Act 4 contributions continue according to the applicable category.
Managing Multiple Employers and First-Time Contributors
Payroll teams must coordinate unique multi-employer scenarios and new joiners:
- Multiple Employers: Employees with more than one employer must designate one employer for SKBBK contributions using PERKESO’s prescribed process. If no employer is selected, PERKESO may determine the contributing employer according to its criteria.
- First-Time Local Contributors: For local employees contributing to PERKESO for the first time, the employer must register the employee through ASSIST. If the employee chooses not to participate in LINDUNG 24 Jam, the Release of Liability Notice should be submitted before the first month’s SKBBK deduction. Employees who are already participating remain subject to PERKESO’s “Once In, Always In” principle.
Benefits and How to Claim Lindung 24 Jam Protection
Benefits Broadly Aligned with the Employment Injury Scheme
Employees covered under LINDUNG 24 Jam may qualify for the following social security benefits, subject to the applicable eligibility and claim conditions:
- Medical Benefit: Medical treatment costs for covered injuries, subject to PERKESO’s treatment, reimbursement, fee, and facility rules.
- Temporary Disablement Benefit: Payments during certified medical leave arising from a covered non-work accident, where the certified period is at least four days including the day of the accident, subject to PERKESO’s conditions.
- Permanent Disablement Benefit: Compensation for long-term physical impairment.
- Constant Attendance Allowance: A monthly stipend of RM500 for severely disabled workers requiring full-time care.
- Rehabilitation Benefit: Physical and vocational therapy support.
- Dependents’ Benefit: Financial support for surviving family members in fatal accident cases.
- Funeral Benefit: RM3,000 to eligible beneficiaries; where there is no eligible beneficiary, actual funeral expenses may be reimbursed to the person who paid them, up to RM3,000.
- Education Benefit: An education loan facility for eligible dependent children, subject to PERKESO’s terms and conditions.
Filing Claims via the LINDUNG Faedah Portal
Unlike monthly employer remittances handled through the PERKESO ASSIST portal, SKBBK accident claims are filed independently:
- Claim Submission: Employees or their representatives submit claims online via the LINDUNG Faedah Portal or in person at any PERKESO branch office.
- Required Documents: Supporting documents proving the accident and medical treatment must be submitted. Exact documents may vary according to the circumstances and type of claim.
Examples of Key Exclusions Under the Non-Employment Injury Scheme
The scheme explicitly excludes certain scenarios from financial payout. Examples of key exclusions include:
- Overseas Accidents: Incidents occurring outside the geographical borders of Malaysia.
- Natural Illnesses: Health conditions caused by diseases such as diabetes, high blood pressure, dengue, or viral fevers (though a person with pre-existing chronic conditions can still claim for a separate, distinct accidental injury).
- Other Exclusions: Fraudulent claims, criminal acts, self-inflicted injuries or suicide, certain immigration breaches for foreign workers, accidents covered under the Self-Employment Social Security Scheme or other applicable PERKESO-administered schemes, and certain periods where no salary and no SKBBK contribution are recorded. PERKESO provides exceptions for specified short unpaid absences or leave situations where employment status remains active.
Payroll Update as of October 2026
PERKESO allows the existing single contribution text-file format to be used until 30 September 2026. From 1 October 2026, all contribution-record submissions using text files must use PERKESO’s new Employee Contribution Text File format.
Sources of Reference
- PERKESO Official LINDUNG 24 Jam Page & FAQ v2.1: Social Security Organisation (PERKESO) Malaysia
- PERKESO SKBBK Contribution Schedule & Contribution Text File FAQ
- Legislative Framework: Employees’ Social Security (Amendment) Act 2026 [Act A1788]
- Worksy HR Insights: A Beginner’s Guide to SOCSO for Employees in Malaysia
- Worksy Compliance Guides: SOCSO Invalidity vs Employment Injury Scheme Guide
Frequently Asked Questions (FAQ)
What happens to local employees who missed the 31 August 2026 opt-out deadline?
For existing local employees covered during the 2026 transition, those who did not submit a valid opt-out by 31 August 2026 remain participants in LINDUNG 24 Jam under PERKESO’s “Once In, Always In” principle.
Can an employee who previously opted out rejoin Lindung 24 Jam later?
Yes. PERKESO allows an employee who opted out to subsequently opt in. Coverage takes effect from the date and time the opt-in is submitted to PERKESO, while the contribution is payable based on the employee’s salary for that month. Once the employee opts in, the “Once In, Always In” principle applies.
What was the status of June and July 2026 contributions?
June 2026 contributions remained mandatory and are not refundable because SKBBK was still compulsory before the Cabinet’s decision on 8 July 2026. For contributions from July 2026 onward, refunds may be available where an employee validly opted out, subject to PERKESO’s rules. Refund applications are submitted by employers through the ASSIST Portal.
Where are SKBBK claims submitted?
Claims are filed directly through the LINDUNG Faedah Portal or manually at any physical PERKESO branch office.