Malaysia: SKBBK / Lindung 24 Jam Opt-Out Form Now Available – 13 July 2026

On 8th July 2026, the Cabinet decided the SKBBK (Lindung 24 Jam) employee contribution is no longer mandatory. KESUMA confirmed on 9th July that it is voluntary for local employees but mandatory for foreign workers, and on 10th July PERKESO confirmed the mechanism is opt-out, not opt-in. As of Monday, 13th July 2026, the opt-out form – the Liability Release Declaration (Perakuan Pelepasan Liabiliti) – is now available online via the PERKESO website.

What this means: Local employees remain enrolled and the 0.75% continues to be deducted by default. To stop, an employee must complete the Liability Release Declaration; the form can be downloaded from the PERKESO website and submitted to the employer, and the employee must inform HR, which handles contribution payments. Filing it waives Lindung 24 Jam coverage and releases PERKESO and the employer from liability under Act 4 for accidents, injury or death outside working hours.

Timing and contributions: The opt-out takes effect once PERKESO receives the declaration. An employee who opts out this month is exempt from the July contribution, but contributions already paid are not refunded, as coverage has been in force since 1st June under Act 4. An employee who opts out may rejoin at any time, with coverage resuming only once contributions restart.

Payroll action (employers): Continue deducting 0.75% for local employees by default, stop only for an employee whose Liability Release Declaration has been received/confirmed, do not process refunds for deductions already made and retain submitted declarations for records. Foreign-worker deductions and remittances continue unchanged.

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

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Malaysia – SKBBK / Lindung 24 Jam Opt-Out Form Now Available – 13 July 2026

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