What is the SOCSO 2026 policy update in Malaysia?

From 1 June 2026, PERKESO expanded social security under the Lindung 24 Jam scheme (SKBBK — Skim Kemalangan Bukan Bencana Kerja). It covers non-work-related accidents within Malaysia, 24 hours a day. Existing formal workers under the Employees’ Social Security Act 1969 (Act 4) are enrolled automatically; employers must deduct the new employee contribution and remit it with regular SOCSO payments.

Who pays for Lindung 24 Jam / SKBBK contributions?

The SKBBK contribution is fully borne by the employee. Employers do not pay an extra employer share for this scheme, but they are legally responsible for deducting the correct amount from wages, showing it on payslips, and remitting it to PERKESO together with existing SOCSO and EIS contributions.

What is the SKBBK contribution rate for 2026 and 2027?

For the first phase (2026–2027), the employee rate is 0.75% of wages subject to contribution, capped at a monthly wage ceiling of RM6,000. From 2028–2030 the rate rises to 1.0%, and from 2031 onwards to 1.25%, unless PERKESO publishes a revised schedule.

When must employers start deducting Lindung 24 Jam?

The scheme applies to contributions for wages paid from June 2026. Payment for June wages is due by 15 July 2026, then by the 15th of each following month—the same deadline as standard SOCSO and EIS remittances.

Is there a grace period for SOCSO Lindung 24 Jam compliance?

PERKESO has stated employers receive a six-month grace period after implementation during which penalties or legal action for non-compliance related to the new scheme may be waived. Contributions remain mandatory from June 2026; the grace period does not suspend the obligation to deduct and pay.

Do foreign workers need SKBBK deductions?

Yes, for employees covered under Act 4. PERKESO’s FAQ states the Lindung 24 Jam contribution is mandatory for local and foreign formal workers subject to the Act, unlike EIS which excludes foreign workers. Employers should confirm each employee’s SOCSO registration status in ASSIST.

How does SKBBK differ from existing SOCSO First Category?

First Category SOCSO still covers employment injury and invalidity schemes with employer and employee shares per the official bracket table. SKBBK adds protection for accidents outside work hours and is calculated as a separate percentage on the wage base (with its own ceiling), not as an extra row in the legacy SOCSO table.

What happens if an employer fails to deduct SKBBK?

Employers who fail to deduct or remit mandatory contributions may face arrears, late-payment interest, and enforcement. PERKESO has indicated penalties can include fines up to RM10,000, imprisonment up to two years, or both upon conviction, in addition to outstanding contribution claims.

How should SKBBK appear on employee payslips?

Show SKBBK or “LINDUNG 24 JAM” as a separate statutory deduction line so employees understand the new amount. Brief internal communication before the first June payroll reduces support tickets when net pay drops slightly.

How does HavaHR handle the SOCSO 2026 SKBBK update?

HavaHR lets payroll admins enable SKBBK in workspace payroll settings, set the rate (default 0.75%) and effective month, choose which income types feed the SKBBK wage base, and auto-calculates the employee deduction on June 2026 payroll runs onward. Amounts appear on payslips and roll into PERKESO-related totals on reports and EA exports where applicable.

SOCSO 2026 Policy Update: Lindung 24 Jam (SKBBK) Employer Guide

This article is for Malaysian employers, HR managers, and payroll administrators who already remit SOCSO (PERKESO) and need a clear read on the SOCSO 2026 policy update that took effect on 1 June 2026: the Lindung 24 Jam scheme, officially the Skim Kemalangan Bukan Bencana Kerja (SKBBK).

In short: protection now extends to many non-work-related accidents across Malaysia, around the clock. The new contribution is employee-paid only, but your payroll team must deduct and remit it with normal SOCSO payments, show it on payslips, and communicate before employees see a lower net salary.

Key Takeaways (TL;DR)

Effective date: 1 June 2026 for wages; first remittance for June wages by 15 July 2026.
Rate (phase 1): 0.75% of contributory wages, capped at RM6,000 monthly ceiling (max SKBBK ≈ RM45 per month in 2026–2027).
Who pays: Employee only — employers administer deduction + PERKESO payment.
Enrollment: Automatic for existing Act 4 workers; new hires after 1 June follow normal PERKESO registration.
Grace period: Six months from implementation where PERKESO may waive penalties for SKBBK non-compliance — contributions still due.
Payroll systems: HavaHR supports SKBBK via workspace settings, wage-base flags, and payslip lines from June 2026 runs.

What Is the SOCSO 2026 Policy Update?

For years, SOCSO protection under the Employees’ Social Security Act 1969 (Act 4) focused heavily on employment-related injury, invalidity, and related benefits tied to the workplace. The 2026 expansion adds a parallel scheme: employees gain broader cover when accidents happen outside working hours but still within Malaysia — including rest days and public holidays.

Human Resources Minister Datuk Seri R. Ramanan announced that more than nine million contributors under Act 4 are now covered under Lindung 24 Jam, with automatic enrollment for existing formal workers and no separate sign-up for employers or staff already in the system (The Star, 1 June 2026).

PERKESO lists benefits under the expanded framework including medical care, temporary and permanent disability benefits, dependants’ benefits, constant-attendance allowance, funeral management, rehabilitation / return-to-work support, and education benefits for dependants — aligned with the organisation’s social security mandate, now widened beyond occupational incidents alone.

Lindung 24 Jam vs Existing SOCSO Contributions

Employers should treat Lindung 24 Jam as an additional employee deduction, not a replacement for First Category SOCSO (under 60) or Second Category (60+, employment injury only).

Component	Typical structure	2026 note
SOCSO First Category	Employer + employee per official bracket table	Unchanged method; wage ceiling RM6,000
SOCSO Second Category	Employer only (employment injury)	Age 60+; employee SOCSO share RM0
EIS (SIP)	0.2% + 0.2% up to RM6,000 ceiling	Separate from SKBBK; foreign workers excluded
SKBBK / Lindung 24 Jam	Employee 0.75% (phase 1) on contributory wages	New from June 2026; remitted with PERKESO

For a full cross-statutory picture, see our Malaysian payroll statutory deductions guide (KWSP, SOCSO, EIS, PCB) or use the free EPF / SOCSO / EIS calculator for legacy SOCSO brackets. Bahasa Melayu: kemaskini SOCSO 2026 (panduan BM).

SKBBK Rates and the RM6,000 Wage Ceiling

PERKESO is phasing employee contribution rates for Lindung 24 Jam (The Star, 30 May 2026):

Phased SKBBK employee rates

Period	Employee rate	Max monthly SKBBK (at RM6,000 ceiling)
2026 – 2027	0.75%	RM45.00
2028 – 2030	1.00%	RM60.00
2031 onwards	1.25%	RM75.00

Wages above RM6,000 for contribution purposes do not increase the SKBBK amount further — the same ceiling concept as SOCSO and EIS.

Unlike SOCSO First Category (fixed ringgit amounts per wage band in the official table), SKBBK is percentage-based. Payroll software should let you update the rate when PERKESO moves to the next phase without rewriting bracket tables.

Who Is Covered — and Who Is Not?

Covered: Formal employees under Act 4, including local and foreign workers subject to the Act, per PERKESO’s FAQ reported in national media. Existing workers: automatic. New hires after 1 June: register through PERKESO ASSIST as today.

Employees already excluded from SOCSO (certain categories under the law) remain outside this framework. Always reconcile individual status in PERKESO before payroll go-live — especially part-time, domestic, or contractor arrangements that may not be Act 4 employees.

Employer Duties: Deduct, Payslip, Remit

Although employees fund SKBBK, compliance liability sits with the employer as collection agent — the same pattern as PCB and employee SOCSO shares.

Calculate SKBBK on the correct wage base (basic salary plus applicable allowances / recurring pay your policy treats as contributory).
Deduct in the June 2026 payroll cycle (and every month after).
Disclose on payslips as “SKBBK” or “LINDUNG 24 JAM” separate from “SOCSO” so net pay changes are explainable.
Remit with the combined PERKESO contribution file by the 15th of the following month.
Communicate to staff before the first affected payslip — statutory purpose, not a discretionary HR deduction.

Legal commentators note PERKESO may pursue outstanding SKBBK even after employment ends if deductions were skipped during service (Malay Mail, 28 May 2026).

Deadlines and Six-Month Grace Period

Critical dates

Scheme start: Contributions for wages from 1 June 2026.
First payment deadline: 15 July 2026 for June wages.
Ongoing: 15th of each following month (next working day if public holiday).
Grace period: Six months from implementation — PERKESO may waive penalties / legal action for SKBBK-related non-compliance; still pay and deduct on time.

Media reports cite potential penalties of up to RM10,000 fine and/or two years imprisonment for failure to deduct mandatory SKBBK contributions upon conviction. Treat the grace period as breathing room to fix processes — not as permission to delay.

Worked Example: Extra Deduction on Payslip

PERKESO’s illustration for workers earning between RM1,600 and RM1,700 shows total monthly SOCSO-related deduction rising from RM39.40 to RM52.55 — an additional RM13.15 attributable to Lindung 24 Jam at the introductory rate (The Star).

Percentage example (monthly salary RM4,000)

SKBBK wage base: RM4,000 (below ceiling)

Rate (2026–2027): 0.75% × RM4,000 = RM30.00 employee deduction

Existing SOCSO First Category employee + employer amounts are calculated separately from the official table — do not add 0.75% on top of the table total; SKBBK is its own line.

June 2026 Employer Checklist

Before you run June payroll

Confirm PERKESO employer login and ASSIST access for combined remittance.
Enable SKBBK in payroll settings with rate 0.75% and effective period June 2026.
Review income types: which allowances count toward SKBBK wage base.
Update payslip template wording; send one-page FAQ to employees.
Reconcile June totals before 15 July payment.
Plan rate change reminders for 2028 (1.0%) in your compliance calendar.

How HavaHR Supports SKBBK in Payroll

HavaHR shipped SKBBK support (internal reference HAV-1461) so Malaysian SMEs can comply without manual spreadsheet columns each month:

Workspace settings: Enable Lindung 24 Jam, set the contribution rate (default 0.75%), and choose the effective payroll month (June 2026).
Wage base control: Per income type, toggle whether amounts feed SKBBK (same pattern as EPF / SOCSO / EIS / PCB flags).
Payroll engine: Calculates employee SKBBK from the aggregated base; employer SKBBK share is always zero.
Payslips: Separate line labelled SKBBK / LINDUNG 24 JAM when the deduction applies.
Reporting & EA: SKBBK rolls into employee PERKESO-related totals where annual EA figures are built.

A compliance banner appears in payroll settings until SKBBK is enabled, nudging admins to configure the scheme before the June run. You still submit payment through PERKESO’s channels — HavaHR focuses on accurate calculation, transparency on payslips, and exportable totals for reconciliation.

New to SOCSO registration altogether? Start with our first-time employer payroll checklist or PERKESO payroll software overview.

Conclusion

The SOCSO 2026 policy update is not a marginal rate tweak — it is a new layer of social protection with its own percentage-based employee contribution, phased increases through 2031, and the same monthly remittance discipline you already follow for SOCSO and EIS.

Employers who communicate early, show deductions clearly on payslips, and automate calculation in payroll software will avoid the double pain of PERKESO enforcement and angry employees asking why take-home pay dropped in June.

Pair this guide with our SOCSO contribution Malaysia reference, EPF employer guide 2026, and the payroll software Malaysia page to see how HavaHR handles the full statutory stack in one workflow.