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Understanding statutory SOCSO contributions & the new SKBBK scheme

Types of PERKESO contributions

PERKESO generally manages two main categories of contributions under the Employees’ Social Security Act 1969:

  • First Category (Employment Injury and Invalidity Scheme): For employees under the age of 60. Contributions are shared by both the employer and the employee.
  • Second Category (Employment Injury Scheme Only): For employees who turn 60 years old and are still working, or those who first entered the scheme after age 55. Contributions are borne solely by the employer.

Introduction to the new SKBBK (LINDUNG 24 Jam) 

The Skim Kemalangan Bukan Bencana Kerja (SKBBK) is a new scheme introduced to provide employees with 24-hour social security protection against injuries or accidents occurring outside of working hours (non-work-related accidents), which are not covered under the traditional Employment Injury Scheme.

Summary:

  • SOCSO – Invalidity: This is the existing scheme that provides invalidity and survivors' benefits under PERKESO's Invalidity Scheme.
  • SOCSO – SKBBK (Skim Kemalangan Bukan Bencana Kerja): This is a new scheme effective 1 June 2026, providing 24-hour accident coverage for incidents that occur outside working hours.

Note: 

  1. These are two separate schemes, and both contributions are applicable starting from the June 2026 payroll. The introduction of SKBBK does not replace the existing SOCSO – Invalidity contribution; both must be maintained concurrently according to eligibility.
  2. SKBBK first kicked off in June 2026 as a mandatory contribution for all employees before subsequent opt-out updates were introduced (see the latest requirements below).

 

Latest SKBBK contribution requirements

Based on the latest clarification from PERKESO, the contribution requirements starting July 2026 are as follows:

  • Malaysian employees: Voluntary (Optional)
    • Participation is optional. However, local employees who wish to opt out must formally submit an application to PERKESO and obtain the required approval or exemption before the contribution can be excluded.
    • The official opt-out application process and rules can be reviewed in the PERKESO guide here: PERKESO Opt-Out User Guide.
  • Foreign employees (without PR status): Mandatory
    • Participation remains compulsory in accordance with legal provisions, and contributions must be processed.

 

System enhancement & admin action items

To ensure full compliance with PERKESO’s latest guidelines and to prevent missing accidental omissions, the system is updated to enable SKBBK by default for all employees on 17 July 2026.
 

How to manage the SKBBK setting 

Admins can manually toggle the configuration for local employees who have successfully opted out. 

Navigation: HR Hub > People > Directory > select employee > Statutory Details > SOCSO Contribution

Note: 

Admins should only change the SKBBK setting to “No” after the employee has successfully completed the official opt-out process and received formal approval/exemption documentation from PERKESO. 

 

References: