Important Update (July 2026): On 8 July 2026, the Cabinet of Malaysia decided that SKBBK/Lindung 24 Jam contributions are no longer mandatory for Malaysian employees; participation is now voluntary, with immediate effect. A follow-up statement by the Ministry of Human Resources (KESUMA) on 9 July 2026 confirmed the scheme remains mandatory for foreign workers. June 2026 contributions that have already been deducted are retained (not refunded) because they provided valid coverage for that month.
Learn how to opt-out using our step-by-step guide.
SOCSO Lindung 24 Jam (SKBBK) is a new PERKESO protection scheme that provides 24-hour coverage for non-work-related accidents occurring in Malaysia. Effective from 1 June 2026, the scheme is fully funded by employees through additional SOCSO contributions ranging from 0.75% to 1.25% of monthly wages.
Key Takeaways
- SKBBK (Lindung 24 Jam) provides 24-hour protection for non-work accidents that happen inside Malaysia.
- As of 8 July 2026, participation is voluntary for Malaysian employees and mandatory for foreign employees.
- The contribution is paid entirely by the employee – 0.75% of monthly wages in Phase 1 (rising to 1.25% in later phases), capped at a RM6,000 wage ceiling (maximum RM45/month for the SKBBK portion).
- Employers only deduct and remit the payment to PERKESO but do not contribute towards the scheme. The employer SOCSO rate stays at 1.75%.
- Malaysian employees who do not want to contribute must complete the ‘TIDAK MENYERTAI’ (opt-out) declaration on PERKESO’s LINDUNG portal and give a copy to their employer.
What Is SOCSO Lindung 24 Jam (SKBBK)?
Lindung 24 Jam, officially known as the Skim Kemalangan Bukan Bencana Kerja (SKBBK), is a protection scheme administered by PERKESO (SOCSO) under the Employees’ Social Security Act 1969 (Act 4). The scheme was introduced through the Employees’ Social Security (Amendment) Act 2026 (Act A1788), which received Royal Assent on 23 February 2026 and was gazetted on 5 March 2026.
The scheme extends SOCSO protection beyond the workplace by providing 24-hour coverage for eligible employees who suffer non-work-related accidents in Malaysia.
Why Was Lindung 24 Jam Introduced?
Before Lindung 24 Jam, SOCSO protection mainly covered accidents and illnesses arising from employment, including workplace injuries, commuting accidents, and occupational diseases. As a result, accidents that occurred during an employee’s personal time were generally not covered.
Lindung 24 Jam was introduced to close this protection gap by extending coverage to accidents that happen outside working hours. This ensures employees continue to receive SOCSO protection during rest days, public holidays and personal activities within Malaysia.
What Is A Non-Employment Injury?
A non-employment injury refers to a personal injury caused by an accident that is not related to an employee’s work or employment duties.
Examples may include accidents that occur at home, during personal travel, or while taking part in recreational activities. Under Lindung 24 Jam, eligible employees can receive protection for these accidents, provided they occur within Malaysia and meet PERKESO’s eligibility requirements.
Who Is Eligible For SOCSO Lindung 24 Jam?
SOCSO Lindung 24 Jam (SKBBK) applies to employees who are already covered under the Employees’ Social Security Act 1969 (Act 4). Coverage is automatic through an employee’s existing SOCSO registration, and there is no age limit as long as the individual remains employed.
Local Employees
All Malaysian employees covered under Act 4 are automatically protected under Lindung 24 Jam. Existing employees do not need to re-register, as coverage continues under their current SOCSO registration.
Employees hired on or after 1 June 2026 must be registered by their employer through the ASSIST 2.0 portal to ensure they are covered under the scheme.
Contribution is now voluntary (since 8 July 2026). Employees who do not opt out continue to contribute; those who opt out via the TIDAK MENYERTAI declaration stop contributing.
Foreign Employees
Foreign employees who are covered under Act 4 are also eligible for Lindung 24 Jam protection. Like local employees, existing foreign workers are automatically covered through their current SOCSO registration, while newly hired employees must be registered by their employer.
Participation and contribution remain mandatory for foreign employees.
Employees Above 60 Years Old
Employees aged 60 and above are eligible for Lindung 24 Jam as long as they remain employed and covered under Act 4. Unlike previous SOCSO arrangements where this group generally did not contribute as employees, they are now required to contribute towards the SKBBK scheme.
Are Self-Employed Individuals Covered?
No. Self-employed individuals are not covered under Lindung 24 Jam.
Instead, they fall under the Self-Employment Social Security Act 2017 (Act 789), which provides a separate social security framework for self-employed workers such as freelancers, gig workers, business owners and independent professionals.
What Does SOCSO Lindung 24 Jam Cover?
SOCSO Lindung 24 Jam (SKBBK) protects non-work-related accidents that occur within Malaysia outside of working hours. The scheme extends SOCSO coverage beyond the workplace, helping employees receive financial and medical support when accidents happen during their personal time.
Coverage applies regardless of whether the accident occurs on a rest day, public holiday or outside normal working hours, provided it meets PERKESO’s eligibility requirements.
Examples Of Covered Accidents
Examples of accidents that may be covered under Lindung 24 Jam include:
✓ Slipping and falling in the bathroom at home
✓ Motorcycle accident while visiting family or friends
✓ Injury sustained while participating in recreational or sporting activities
✓ Accident that occurs while shopping or carrying out personal errands
These examples are intended as general guidance. Eligibility for benefits is subject to PERKESO’s assessment and claim requirements.
Benefits Available Under SKBBK
Eligible employees may claim a range of benefits under Lindung 24 Jam, depending on the nature and severity of the accident.
The scheme provides eight categories of benefits:
- Medical Benefit
- Temporary Disablement Benefit
- Permanent Disablement Benefit
- Dependants’ Benefit
- Constant-Attendance Allowance
- Funeral Management Benefit
- Physical and Vocational Rehabilitation (Return To Work Programme)
- Education Benefit
Employees can submit claims through the LINDUNG Faedah portal or at a PERKESO office. Supporting documents such as a police report, medical certificate and other relevant records may be required to support the claim.
What Is Not Covered Under Lindung 24 Jam?
While SOCSO Lindung 24 Jam protects many non-work-related accidents, certain situations and conditions are specifically excluded from coverage.
The scheme does not cover:
- Accidents that occur outside Malaysia during personal travel or activities
- Foreign employees who misuse a valid pass or permit, or breach immigration requirements
- Incidents already covered under a self-employment injury scheme or domestic servant injury scheme
- Illnesses and medical conditions that are not caused by an accident, such as diabetes, fever or high blood pressure
- Work-related accidents, which remain covered under the existing Employment Injury Scheme
Examples Of Accidents And Conditions Not Covered
Examples of situations that are generally excluded from Lindung 24 Jam include:
✗ Injury sustained while performing work duties
✗ Accident during an overseas holiday or personal trip abroad
✗ Diabetes-related complications
✗ Fever, illness or other non-accidental medical conditions
As with all SOCSO benefits, PERKESO will assess each claim based on the facts of the case and the applicable legal requirements.
Are Accidents Before 1 June 2026 Covered?
No. As Lindung 24 Jam is not retroactive, only accidents that occur on or after 1 June 2026 are eligible for protection under the scheme. Any accident that happened before the implementation date will not qualify for benefits under SKBBK.
Is SKBBK Mandatory or Voluntary? (July 2026 Cabinet Decision)
When Lindung 24 Jam launched on 1 June 2026, contributions were mandatory for all employees under Act 4. Following public feedback on the new salary deduction, the Cabinet decided on 8 July 2026 to make the scheme voluntary for Malaysian employees, with immediate effect. The position now is:
- Malaysian (local) employees – Voluntary. You may choose to contribute or opt out. If you take no action, contributions continue under current PERKESO guidance; to stop, you must submit the opt-out declaration (see below).
- Foreign employees – Still mandatory. Confirmed by KESUMA on 9 July 2026. The 0.75% deduction continues to apply.
What about the June 2026 deduction already taken? It is retained, not refunded – it provided valid Lindung 24 Jam coverage for June. Employers should not reverse or claw back June contributions.
Note: PERKESO is still finalising the detailed voluntary-enrolment and opt-out mechanism, record-keeping rules, and the treatment of any July deductions. Employers should watch for the official PERKESO circular and update payroll accordingly.
How Malaysian Employees Can Opt Out (TIDAK MENYERTAI)
Malaysian employees who do not wish to contribute to SKBBK should:
- Log in to the PERKESO LINDUNG portal (lindungfaedah.perkeso.gov.my).
- Open the Employee Declaration and choose ‘Tidak Menyertai’ (Not Participating).
- Submit the declaration and download the confirmation notice.
- Give a signed copy to your employer so payroll can stop the deduction.
Employees who do not complete the opt-out declaration will, under current guidance, continue to contribute. Foreign employees cannot opt out as the scheme remains compulsory for them.
Use our full step-by-step guide with screenshots to complete your opt-out.
SOCSO Employment Injury Scheme vs Lindung 24 Jam
| Feature | Employment Injury Scheme | Lindung 24 Jam |
| Work accidents | ✓ | ✗ |
| Commuting accidents | ✓ | ✗ |
| Home accidents | ✗ | ✓ |
| Personal travel accidents | ✗ | ✓ |
| Employer contribution | ✓ | ✗ |
| Employee contribution | Partial | 100% |
How Much Is The SOCSO Lindung 24 Jam Contribution?
The SOCSO Lindung 24 Jam (SKBBK) contribution is fully paid by employees. Employers do not contribute towards this scheme, although they are responsible for deducting the contribution from employees’ salaries and remitting it to PERKESO together with the existing SOCSO contribution.
The contribution is introduced in three phases and applies to monthly wages up to a maximum wage ceiling of RM6,000.
Phase 1 Contribution Rate
Phase 1 took effect on 1 June 2026.
Under this phase, employees contribute an additional 0.75% of their monthly wages towards Lindung 24 Jam. Combined with the existing Invalidity Scheme contribution of 0.5%, the total employee SOCSO contribution increases to 1.25%.
At the RM6,000 wage ceiling, the maximum employee SOCSO deduction is RM74.40 per month.
Phase 2 Contribution Rate
Under Phase 2, the Lindung 24 Jam contribution increases to 1.00% of monthly wages.
When combined with the existing 0.5% Invalidity Scheme contribution, the total employee SOCSO contribution rises to 1.50%.
At the RM6,000 wage ceiling, the maximum employee SOCSO deduction is RM89.25 per month.
Phase 3 Contribution Rate
Under Phase 3, the Lindung 24 Jam contribution reaches its final rate of 1.25% of monthly wages.
Together with the existing 0.5% Invalidity Scheme contribution, the total employee SOCSO contribution increases to 1.75%.
At the RM6,000 wage ceiling, the maximum employee SOCSO deduction is RM104.15 per month.
SOCSO Lindung 24 Jam Contribution Table (2026)
Because SOCSO is table-based rather than a flat percentage, the table below shows the total amount deducted from an employee under 60 by salary band. The current column is the existing Invalidity deduction (0.5%); each phase column adds the SKBBK contribution on top, giving the full employee deduction once Lindung 24 Jam applies.
Total monthly employee SOCSO deduction (RM) for First Category (Aged below 60)
| Monthly salary | Current(0.5%) | Phase 1 Total(0.5% + 0.75%) | Phase 2 Total(0.5% + 1.00%) | Phase 3 Total(0.5% + 1.25%) |
| RM1,500 | RM7.25 | RM18.10 | RM21.75 | RM25.35 |
| RM2,000 | RM9.75 | RM24.40 | RM29.25 | RM34.15 |
| RM2,500 | RM12.25 | RM30.60 | RM36.75 | RM42.85 |
| RM3,000 | RM14.75 | RM36.90 | RM44.25 | RM51.65 |
| RM3,500 | RM17.25 | RM43.10 | RM51.75 | RM60.35 |
| RM4,000 | RM19.75 | RM49.40 | RM59.25 | RM69.15 |
| RM5,000 | RM24.75 | RM61.90 | RM74.25 | RM86.65 |
| RM6,000 & above | RM29.75 | RM74.40 | RM89.25 | RM104.15 |
Figures are for First Category employees (aged below 60), based on the Third Schedule of Act A1788. Each phase total is the existing employee Invalidity contribution (0.5%, unchanged) plus the SKBBK contribution for that phase.
For reference, the SKBBK portion alone is 0.75% of wages, capped at RM45/month at the RM6,000 ceiling; the RM74.40 figure in the table is the combined employee total including the existing 0.5% Second Category (Invalidity) contribution.
Phase 1 (0.75%) applies for 2026-2027, Phase 2 (1.00%) for 2028-2030, and Phase 3 (1.25%) from 2031 – each to be confirmed via separate gazette.
Note for employees aged 60 and above: Previously, this group paid nothing toward SOCSO (only the employer contributed for Employment Injury). Starting June 2026, they now pay the SKBBK contribution too, so they will see a new deduction where there was none before.
Lindung 24 Jam Implementation Timeline
SOCSO Lindung 24 Jam (SKBBK) took effect on 1 June 2026 and is being implemented in stages. Employers should understand the key implementation dates to ensure timely registration, contribution payments and compliance with PERKESO requirements.
Key Dates Employers Must Know
- 1 June 2026
Lindung 24 Jam takes effect and coverage begins for eligible employees. - June 2026
First contribution month under the SKBBK scheme. - 15 July 2026
Deadline to submit and pay contributions for the June 2026 wage month. Thereafter, contributions must be paid by the 15th of the following month. - 1 June 2026 – 30 November 2026
Six-month grace period for SKBBK implementation. During this period, no penalties apply specifically to SKBBK non-compliance, although all other SOCSO obligations remain enforceable. - 30 September 2026
Last day for employers to use the existing single-Act contribution text file format. - 1 October 2026
All employers must use the new combined contribution text file format for SOCSO submissions.
FAQs About SOCSO Lindung 24 Jam
When did Lindung 24 Jam take effect?
It took effect on 1 June 2026, with the first contribution due for the June 2026 wage month.
Who pays for Lindung 24 Jam?
The employee pays the full contribution. The employer deducts it from salary and remits it to PERKESO but contributes nothing of its own toward this scheme.
How much is the Lindung 24 Jam contribution?
0.75% of monthly wages in Phase 1, rising to 1.00% then 1.25% in later phases, capped at a RM6,000 ceiling. At the ceiling, the employee deductions are RM44.65, RM59.50 and RM74.40 respectively.
Is it compulsory to participate in this scheme?
For Malaysian employees, no, it became voluntary on 8 July 2026. For foreign employees, yes – it remains mandatory.
Can I get my June 2026 deduction back?
No. June contributions are retained as they provided coverage for that month and are not refunded.’
How do I stop contributing?
Is it compulsory to participate in this scheme?
Yes. It is mandatory for all employees covered under Act 4, both local and foreign.
Will my employer’s SOCSO cost go up?
No. The employer rate stays at 1.75% and only the employee deduction changes.
Are work accidents covered under this scheme?
No. Work-related accidents remain under the existing Employment Injury Scheme. Lindung 24 Jam is only for non-work accidents that occur in Malaysia.
Are accidents overseas covered?
No. Personal, non-work accidents that happen outside Malaysia are not covered.
Do existing employees need to register again?
No. Existing employees are covered automatically. Only employees hired after 1 June 2026 must be registered by the employer.
Sources & Official References
- Employees’ Social Security (Amendment) Act 2026 [Act A1788] — Royal Assent 23 February 2026, gazetted 5 March 2026.
- PERKESO (SOCSO) official website: www.perkeso.gov.my
- PERKESO — Rate of Contribution: perkeso.gov.my/en/rate-of-contribution.html
- PERKESO LINDUNG Faedah claims portal: lindungfaedah.perkeso.gov.my
- PERKESO PRIHATIN contribution-status portal: prihatin.perkeso.gov.my
- PERKESO Careline: 1-300-22-8000 • perkeso@perkeso.gov.my
This article is for general information only and does not constitute legal, tax, or financial advice. Contribution phases and effective dates are subject to PERKESO’s notifications. Figures are based on the Third Schedule of Act A1788 and are accurate as at 3 June 2026. For advice on your specific situation, please consult a qualified professional or contact PERKESO directly.
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