If you noticed a new deduction on your June 2026 payslip, you are not alone. Thousands of employees across Malaysia have been asking the same question: why has my SOCSO deduction increased?
The answer lies in a significant policy change by PERKESO — the launch of the Lindung 24 Jam scheme, officially known as the Skim Kemalangan Bukan Bencana Kerja (SKBBK). Here is everything you need to know.
The scheme was introduced in response to a gap in Malaysia's existing social protection framework. Previously, SOCSO only covered employees for work-related injuries and occupational diseases — meaning that if an employee suffered an accident at home, during a weekend outing, or while doing everyday activities outside of work, they had no coverage and would have to bear the medical costs entirely on their own.
The government recognised that accidents do not only happen at the workplace. Many Malaysians face financial hardship after non-work-related accidents due to high medical treatment costs, loss of income during recovery, and the absence of any formal safety net for such situations.
Lindung 24 Jam aims to address this by extending protection beyond the workplace, ensuring that employees are covered around the clock — not just during working hours. It is part of Malaysia's broader effort to strengthen its social security system and provide greater financial security for the workforce.
Lindung 24 Jam — which literally means "24-hour protection" in Malay — is a new PERKESO protection scheme that extends SOCSO coverage beyond the workplace. Effective 1 June 2026, employees in Malaysia are now protected against accidents that occur outside of working hours, not just during work or commuting.
Previously, SOCSO mainly covered employees for work-related injuries, commuting accidents, and occupational diseases. Accidents that happened during personal time — at home, during a weekend outing, or while shopping — were generally not covered, leaving employees to bear those costs on their own.
Lindung 24 Jam closes this gap. Under the new scheme, over 9.6 million SOCSO contributors are now protected 24 hours a day, 7 days a week — including rest days and public holidays — as long as the accident occurs within Malaysia.
The scheme covers non-work-related accidents occurring within Malaysia, including:
Important: Lindung 24 Jam covers accidents only — not illnesses or medical conditions. This scheme is an additional layer of protection and does not replace the existing Employment Injury or Invalidity Schemes.
The contribution under Lindung 24 Jam is fully borne by the employee. Employers do not make any additional contribution under this scheme — however, employers are responsible for deducting the contribution from employees' wages each month and remitting it to PERKESO together with existing SOCSO payments.
The contribution rates are set to increase gradually over the years:
| Period | Employee Contribution Rate | Monthly Wage Ceiling | Maximum Deduction |
|---|---|---|---|
| 2026 – 2027 | 0.75% | RM 6,000 | ~RM 45/month |
| 2028 – 2030 | 1.00% | RM 6,000 | ~RM 60/month |
| 2031 onwards | 1.25% | RM 6,000 | ~RM 75/month |
The exact deduction for each employee will depend on their salary band as per the official PERKESO contribution table. For reference, an employee earning between RM1,700 and RM1,800 per month would see their total SOCSO-related deductions increase by approximately RM13.15 per month under the initial 0.75% rate.
The scheme applies to all employees covered under the Employees' Social Security Act 1969 (Act 4), including:
Existing employees do not need to re-register. PERKESO will rely on existing employee records to extend coverage automatically. New employees hired after 1 June 2026 must be registered through the usual PERKESO employer process.
Self-employed individuals are not covered under SKBBK — they fall under the Self-Employment Social Security Scheme (Act 789).
Ensure your payroll system is updated to include the new SKBBK deduction line from June 2026 onwards. The deduction should appear separately on employees' payslips so they can clearly see what the new contribution is for.
PERKESO has introduced a new combined submission file format (Version 2.0) for SOCSO, EIS, and SKBBK contributions. Employers may continue using the old format until 30 September 2026, after which the new format becomes mandatory from 1 October 2026.
Inform your employees about the new deduction before they see it on their payslip. Explain what the scheme covers, how incidents should be reported, and what documents may be required for claims (such as police reports and medical certificates).
Contributions for June 2026 wages must be remitted to PERKESO by 15 July 2026, in line with the usual monthly SOCSO submission timeline.
Penalty warning: Employers who fail to correctly deduct and remit SKBBK contributions may face fines of up to RM10,000, imprisonment of up to 2 years, or both. PERKESO has announced a 6-month grace period from 1 June 2026 where penalties specifically related to SKBBK non-compliance may be waived — but all other existing compliance obligations remain in force. We strongly recommend implementing the changes as early as possible.
If an employee suffers a non-work-related accident covered under the scheme, a claim can be submitted:
Note that the scheme is not retroactive — it only covers accidents that occur on or after 1 June 2026.
| Item | Detail |
|---|---|
| Effective date | 1 June 2026 |
| Scheme name | Skim Kemalangan Bukan Bencana Kerja (SKBBK) / Lindung 24 Jam |
| Coverage | Non-work-related accidents within Malaysia, 24 hours a day |
| Who pays | Employee only (employer deducts and remits) |
| Initial rate (2026–2027) | 0.75% of monthly wages, capped at RM6,000 |
| Registration required | No — existing PERKESO contributors are automatically enrolled |
| Grace period | 6 months from 1 June 2026 for SKBBK-specific non-compliance |
| More information | www.perkeso.gov.my |
Staying on top of payroll compliance changes can be challenging, especially when new statutory requirements are introduced mid-year. At C&G Corporate Services, we help businesses of all sizes ensure their payroll is accurate, compliant, and up to date with the latest PERKESO, EPF, and LHDN requirements.
Contact us today if you need assistance reviewing your payroll setup or understanding how this change affects your business.
Malaysia