Malaysia: Introduction of Non-employment Injury Insurance – 1 June 2026

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The Parliament of Malaysia enacted Employee’s Social Security (Amendment) Act 2026 (“the Act”) which was gazetted on 5 March 2026. This Act has introduced additional employee contributions towards non-employment injury insurance, also called Skim Kemalangan Bukan Bencana Kerja (SKBBK).

The 2 categories of employees have been modified accordingly as under:

First: insured against the contingencies of invalidity, employment injury and non-employment injury
Second: insured against the contingencies of invalidity, employment injury and non-employment injury

SKBBK will be implemented in phased manner as below:

Employee Category	Phases	Contribution Rate Schedule
First	First	Part I of the Third Schedule
	Second	Part II of the Third Schedule
	Third	Part III of the Third Schedule
Second	First	Part IV of the Third Schedule
	Second	Part V of the Third Schedule
	Third	Part VI of the Third Schedule

SKBBK contribution by employees shall be determined based on the monthly wages and the corresponding slab of relevant Part of Third Schedule.

It has also been provided where an employee has two or more employers, at any one time, the employee shall determine only one employer to whom the contributions shall be made for non-employment injury. If the employee fails to make a choice, contributions will be determined in the manner and time as may be prescribed under Ministerial Regulations.

While the Act provides for different effective dates for different provisions which shall be appointed by the Minister by notification in the Gazette, the social security authority- PERKESO has published June 2026 as the effective date for first phase of implementation.

In line with the introduction of SKBBK, PERKESO has recently published:

Updated Combine SOCSO + EIS Contribution Text File Format

Starting June 2026, Combine SOCSO + EIS Contribution Text File should be as per the Format Version 2.0 published on 13 February 2026. The latest version includes No. 11 for “Contribution Amount SKBBK (Employee share)“, while other data to be provided remains the same.

FAQs

The FAQs provide below clarifications:

The Employee Contribution Text File should contain employer code, employee name, employee IC/passport number, employee salary, and the breakdown of employer and employee contribution shares by Act and contribution month.
Employers using the ASSIST 2.0 portal should submit contribution records using this file format from June 2026 onwards.
Arrears contributions can also use this text file.
It has also been clarified that employers can start using the above mentioned new format immediately and since SKBBK has not yet come into force, the SKBBK column should be updated with 0.00 or left blank.
Annexure 1 of Part 1 of FAQs provides the new contribution schedule including employee shares for SKBBK expected to take effect from 1 June 2026.
It has been clarified in Part 2 of FAQs that all local and foreign workers covered under the Employees’ Social Security Act 1969 [Act 4] are eligible for SKBBK, irrespective of the age, as long as the person is employed.
SKBBK covers accidents that do not arise from and during the course of employment, are not directly related to employment and occur after 1 June 2026. The accident must occur within Malaysia, outside of working hours – including non-work-related travel accidents. Examples include: accidents at home, road accidents unrelated to work travel, injuries during personal activities, and other non-work-related incidents.
Contribution wage includes all remuneration payable to an employee including leave, overtime, and public holiday pay, excluding: statutory contributions (EPF, pension, Act 4 contributions), travel allowances, special work-related expenses, retirement gratuity, annual bonus, or other remuneration as determined by the Minister.
Employers are responsible for deducting the SKBBK contribution from the employee’s salary and remitting it to PERKESO every month.
If an employer fails to deduct contributions, he may be subject to legal action or penalties under applicable regulations. However, PERKESO will provide a 6-month grace period after the scheme takes effect on 1 June 2026, during which employers are exempt from penalties or legal action for SKBBK non-compliance. Other legal non-compliance under existing laws still applies.
Upon conviction of any non-compliance, employers may face: imprisonment of up to 2 years, a fine not exceeding RM10,000, or both.