PERKESO has introduced a new protection scheme called Skim LINDUNG 24 Jam (SKBBK), starting 1 June 2026. This means a small change to how SOCSO contributions are calculated for most employees in Malaysia.
If you’re an employer or HR user, here’s a simple guide to what’s changing and what you need to do.
What Is SKBBK?
SKBBK stands for Skim Bukan Bencana Kerja (Non-Work Accident Scheme), part of PERKESO’s Lindung 24 Jam initiative. In simple terms, it extends employee protection to cover accidents happening 24 hours a day — not just during working hours, but also outside work and during travel on the road.
What’s the New Contribution Rate?
From June 2026, a new SKBBK contribution of 0.75% will be added on top of existing SOCSO contributions.
Key points:
- The 0.75% is fully paid by the employee (not the employer)
- It applies to all employees under Act 4, in both Category 1 and Category 2
- The amount is calculated automatically based on PERKESO’s official contribution table
Example
If an employee earns RM 4,150, their SOCSO contribution becomes RM 51.90, which already includes the new SKBBK amount (RM 20.75 + RM 31.15).
Do You Need to Change Anything in Payroll?
No setup needed. If you’re using AutoCount HRMS, the system will:
- Automatically apply the new SKBBK rate from June 2026 payroll onwards
- Use PERKESO’s latest contribution table without manual input
As an employer, you just need to:
- Make sure payroll is processed from June 2026 onwards
- Deduct the correct employee contribution
- Submit the contribution to PERKESO on time
Changes to File Submission
There’s also a change coming to how contribution files are submitted to PERKESO:
- The old single text file format will still work until 30 September 2026
- From 1 October 2026, everyone must switch to the SOCSO + EIS combined text file format
- It’s a good idea to start using the new combined format from June 2026 so the switch feels smooth later
To generate the combined file in AutoCount HRMS:
- Go to Electronic Payment > select the payment month > choose SOCSO + EIS (Combined)
- Log in to PERKESO Portal Assist 2.0 > Contribution > select SOCSO + EIS > Text File
- Upload the file extracted from the ZIP downloaded in step 1
- Click Upload and wait for the result
What If an Employee Has Two Jobs?
Some employees work for more than one employer at the same time. According to PERKESO rules (Section 9 of Act 4), these employees must choose only one employer to pay their SKBBK contribution — not both.
Note: Following a recent Cabinet decision, the contribution is now voluntary.
If the Employee Has Only One Employer
No action needed. SKBBK will be calculated automatically as usual.
If the Employee Has Chosen Another Employer for SKBBK
You can exempt this employee from SKBBK contributions in your payroll system so they aren’t charged twice.
How to exempt an employee in AutoCount HRMS:
Go to: Employee Maintenance > Statutory Requirement > SOCSO & EIS > Tick “SKBBK Exempted”
Once ticked, SKBBK will no longer be included in that employee’s SOCSO calculation.
Example (Exempted Employee)
If an employee earns RM 3,333 and is exempted from SKBBK, their SOCSO contribution stays at RM 16.75, without the extra SKBBK amount.
Where to Learn More
For official details, you can check PERKESO’s website directly: