Malaysia: SKBBK / Lindung 24 Jam Contribution Made Voluntary for Local Employees – 8 July 2026

On 8th July 2026, the Cabinet (Jemaah Menteri) decided that the employee contribution to PERKESO’s Non-Occupational Accident Scheme – Skim Kemalangan Bukan Bencana Kerja (SKBBK), branded Lindung 24 Jam – is no longer mandatory. A follow-up statement by the Ministry of Human Resources (KESUMA) on 9th July 2026 confirmed that participation is voluntary for local employees but remains mandatory for foreign workers.

What Has Changed

Since its launch on 1st June 2026, SKBBK/Lindung 24 Jam applied automatically to all First Category (Act 4) contributors, with the 0.75% contribution deducted by default. Following public feedback, the Cabinet reversed the mandatory basis on 8th July 2026; KESUMA clarified on 9th July 2026 that the reversal applies to local employees only.

What Has Not Changed

The following remain unchanged:

• the Phase 1 contribution rate of 0.75% of monthly wages;
• the RM6,000 monthly wage ceiling;
• the fully employee-borne basis (no employer share for SKBBK); and
• the scheme’s continued existence, benefits and claims processing under Act A1788.

SKBBK remains mandatory for foreign employees under existing legal provisions. Core PERKESO / SOCSO cover (Employment Injury and Invalidity Schemes), EIS and EPF are separate schemes and are entirely unaffected.

Open items awaiting official confirmation:

• The opt-in/opt-out and voluntary-enrolment mechanism and record-keeping;
• remittance-file handling for opted-in local employees;
• treatment of June / July deductions already taken from local employees (refund vs. retained); and
• a reported new combined SOCSO + EIS + SKBBK contribution file format.

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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SKBBK / Lindung 24 Jam Contribution Made Voluntary for Local Employees

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