From 1 June 2026, there is a new statutory deduction every Malaysian employer needs to know about: SKBBK, also called Lindung 24 Jam. If you run payroll, here is what it is and what it means for your business, in plain language.
From 1 June 2026. A new PERKESO scheme (Lindung 24 Jam). 0.75% of wages, paid by the employee, capped at RM6,000 (max RM44.65/month). It sits on top of SOCSO and EIS, it does not replace them.
What is SKBBK?
SKBBK (Skim Kemalangan Bukan Bencana Kerja) is a new PERKESO scheme that extends protection to employees for accidents outside of work, around the clock. It adds a small new contribution on top of your existing SOCSO and EIS deductions.
Who it applies to
It applies to all SOCSO-covered employees, with no age limit. It is a new, separate contribution. Your existing SOCSO deduction does not change. SKBBK sits alongside it as its own line.
How much is it?
SKBBK is 0.75% of wages, borne by the employee, capped at RM6,000 of wages. In practice that means a maximum of RM44.65 a month. A few examples:
- RM1,500 wages: about RM10.85
- RM3,000 wages: about RM22.15
- RM5,000 wages: about RM37.15
- RM6,000 and above: RM44.65
What you need to do
Three things, before your June payroll run. Enroll your eligible employees in SKBBK, make sure your payroll calculates the new contribution, and submit the new combined statutory file that includes it. It is not difficult, but it does need to be in place on time.
Already on Cloudby? It is built in
If you run payroll in Cloudby, SKBBK is supported out of the box, calculated from the official PERKESO schedule. You can enrol everyone in one action and export the new combined submission file. We wrote a short step-by-step you can follow: How to set up SKBBK in Cloudby.
Not on Cloudby yet and dreading the change? See how Cloudby handles Malaysian payroll, statutory contributions included, or get in touch.