Doing this in Cloudby?
This is the rules reference. For how it works in the software, see Statutory Contributions in the reference, or the how-to Set up SKBBK.
This is the rules reference. For how it works in the software, see Statutory Contributions in the reference, or the how-to Set up SKBBK.
SKBBK (Skim Kemalangan Bukan Bencana Kerja), marketed as Lindung 24 Jam, is a PERKESO scheme that extends accident cover to non-work incidents, around the clock. It is contributed by the employee.
The rate
| Scheme | Employee | Employer | Wage ceiling |
|---|---|---|---|
| SKBBK (Lindung 24 Jam) | 0.75% | None | RM6,000 |
The 0.75% is the same under both SOCSO categories, so it is applied independently of an employee’s SOCSO category; the only test is that the person is an active PERKESO contributor. It is capped at the RM6,000 wage ceiling.
Voluntary for locals, mandatory for foreign workers
SKBBK began on 1 June 2026. Following the mid-2026 revision it is voluntary for Malaysian and PR employees and mandatory for foreign workers. Employers should confirm each employee’s election before deducting.
Read the change in plain terms on the blog: SKBBK / Lindung 24 Jam becomes voluntary.
How it is remitted
From June 2026 SKBBK is carried in the same PERKESO upload as SOCSO and EIS (the combined batch file), so it rides the existing monthly return. Cloudby includes it when the employee is enrolled: see Statutory Forms.
Always confirm the current figures. Rates, wage ceilings and dates change from time to time. This page reflects the position as of mid-2026; verify the current schedule with PERKESO before you rely on a number.
Related
- Guide: Set up SKBBK in Cloudby
- Reference: SOCSO & EIS
- Blog: SKBBK becomes voluntary