SOCSO 2026 Update: LINDUNG 24 Jam & Your Salary Deductions

SOCSO's 2026 policy update expands Malaysia's social security net beyond the workplace. From 1 June 2026, about nine million formal workers under PERKESO are automatically enrolled in Skim LINDUNG 24 Jam—officially the Non-Work Disaster Accident Scheme (SKBBK)—which covers accidents outside working hours. Employee payslips will show a new deduction on top of existing SOCSO, EPF, EIS, and PCB amounts.

What Is LINDUNG 24 Jam (SKBBK)?

LINDUNG 24 Jam is PERKESO's new Skim Kemalangan Bukan Bencana Kerja (SKBBK), introduced through the Employees' Social Security (Amendment) Act 2026 (gazetted 5 March 2026). It protects employees against accidents that happen outside the course of employment—while they are in Malaysia and within their period of employment.

Examples of incidents that may fall under SKBBK include:

• Road accidents during personal (non-work) travel
• Injuries at home during rest days or public holidays
• Accidents during personal activities unrelated to your job

Human Resources Minister Datuk Seri R. Ramanan confirmed on 1 June 2026 that more than nine million contributors under Act 4 are automatically enrolled—no separate registration is required for existing formal workers. New hires reporting after 1 June must be registered through the usual PERKESO employer process.

2026 SOCSO Contribution Rates for LINDUNG 24 Jam

SKBBK contributions are 100% employee-borne. Employers do not pay an extra employer share for this scheme—they only deduct from wages and remit to PERKESO with other SOCSO payments.

Rates are phased in over several years:

*Maximum based on the RM6,000 monthly wage ceiling for contribution purposes. Employees earning above RM6,000 pay the capped amount only.

Real-World Example (The Star, May 2026)

An employee in the RM1,700–RM1,800 wage band saw total monthly SOCSO-related contributions rise from RM39.40 to RM52.55—an additional RM13.15 under LINDUNG 24 Jam during the initial 0.75% phase. Your exact SKBBK line depends on your salary band; check your payslip after June 2026 payroll.

Who Is Covered—and Who Is Not

Covered under LINDUNG 24 Jam

• Local and foreign employees under the Employees' Social Security Act 1969 (Act 4)
• Contract and part-time workers registered with and contributing to PERKESO
• Employees still working after age 60 (no upper age limit for SKBBK protection while employed)

Not covered

• Self-employed individuals — they fall under the Self-Employment Social Security Scheme (Act 789), not SKBBK
• Accidents outside Malaysia
• Work-related injuries (still under Employment Injury Scheme)

How the 2026 SOCSO Update Affects Your Payslip

From June 2026 payroll, expect your payslip to show statutory deductions in roughly this order:

1. EPF (employee share)
2. SOCSO — existing Employment Injury + Invalidity (First Category) or Employment Injury only (Second Category for age 60+)
3. SKBBK / LINDUNG 24 Jam — new employee-only line (0.75% in 2026–2027)
4. EIS (ages 18–60, where applicable)
5. PCB/MTD (income tax)

*Existing SOCSO employee amounts from PERKESO's First Category contribution schedule (under age 60). SKBBK is calculated as 0.75% of wages up to RM6,000.

The RM6,000 Wage Ceiling (Still Central in 2026)

Both existing SOCSO and the new SKBBK use a RM6,000 monthly wage ceiling for contribution purposes. This ceiling was raised from RM5,000 effective 1 October 2024, meaning higher earners contribute based on slightly higher capped amounts than before.

At the ceiling, existing SOCSO (First Category, under 60) caps at:

• Employee: RM29.75/month
• Employer: RM104.15/month
• Total: RM133.90/month

For employees aged 60 and above, SOCSO Second Category applies: the employer pays Employment Injury contributions only (employee share RM0.00), with amounts capped at the same RM6,000 ceiling—currently RM74.40 employer/month at the top band.

Employer Obligations from June 2026

• Deduct SKBBK from employee wages each pay cycle
• Remit to PERKESO by the 15th of the following month (June contributions due by 15 July 2026)
• Reflect deductions clearly on salary slips to avoid employee confusion
• Update payroll files — PERKESO's Combined SOCSO + EIS Contribution Text File Format Version 2.0 adds field No. 11 for SKBBK employee share (Mercans statutory alert)

How Our Salary Calculator Handles SOCSO in 2026

This site's calculator implements PERKESO's contribution schedule with the RM6,000 wage ceiling, including the new SKBBK line:

• Under 60: First Category — employee and employer amounts from the official salary-range table (Employment Injury + Invalidity)
• Age 60+: Second Category — employer-only Employment Injury contributions via a dedicated schedule capped at RM6,000
• SKBBK (LINDUNG 24 Jam): Employee-only at 0.75% of wages (max RM45/month), shown as a separate deduction line
• Deduction order: EPF → SOCSO → SKBBK → EIS → PCB — matching typical June 2026 payslips

Use the free salary calculator to see your full statutory stack in one view. For a deeper dive into existing SOCSO schemes, see our Complete Guide to SOCSO in Malaysia and How This Calculator Works.

Benefits Under LINDUNG 24 Jam

PERKESO lists eight benefit categories for SKBBK contributors, including:

• Medical benefits
• Temporary and permanent disablement benefits
• Dependants' benefits
• Constant attendance allowance
• Funeral benefits
• Physical and vocational rehabilitation / Return To Work (RTW)
• Education benefits for dependants

Claims follow PERKESO's assessment process. Report incidents promptly and seek treatment at panel facilities where required. Official guidance: perkeso.gov.my.

Frequently Asked Questions

When did SOCSO LINDUNG 24 Jam start?

Skim LINDUNG 24 Jam (SKBBK) took effect for contributions from 1 June 2026. June payroll deductions must be remitted to PERKESO by 15 July 2026, with subsequent months due by the 15th of the following month.

How much will SOCSO deduct from my salary in 2026?

You pay your existing SOCSO employee contribution (from the First or Second Category table) plus SKBBK at 0.75% of wages in 2026–2027. At the RM6,000 ceiling, that means up to RM29.75 (existing) + RM45.00 (SKBBK) = RM74.75 total employee-side SOCSO-related deductions per month.

Does my employer pay for LINDUNG 24 Jam?

No. SKBBK is fully employee-borne. Your employer's existing SOCSO employer contributions (e.g., 1.25% for Employment Injury, plus Invalidity where applicable) continue unchanged. The employer's role is to deduct SKBBK from your wages and remit it to PERKESO.

Are foreign workers covered?

Yes. Both local and foreign employees covered under Act 4 must contribute to SKBBK, subject to the RM6,000 wage ceiling—the same as existing mandatory SOCSO coverage for foreign workers under the Employment Injury Scheme.

Is LINDUNG 24 Jam the same as EIS?

No. EIS (Employment Insurance System) covers job loss from retrenchment or company closure. LINDUNG 24 Jam covers non-work accidents while you are employed. They are separate schemes with separate deductions on your payslip.

Do I need to register for LINDUNG 24 Jam?

No separate registration is needed for existing formal workers already under Act 4—enrolment is automatic from 1 June 2026. New employees starting after that date are registered by their employer through the standard PERKESO process.

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Conclusion

The SOCSO 2026 policy update marks a significant expansion of worker protection in Malaysia. LINDUNG 24 Jam adds affordable, employee-funded cover for accidents outside work—at 0.75% of wages (capped at RM45/month initially) for roughly nine million contributors. Combined with the RM6,000 wage ceiling already in place for existing SOCSO, your total statutory deductions may be slightly higher from June 2026, but the trade-off is broader 24-hour social security.

Use our free salary calculator to estimate existing SOCSO, SKBBK, EPF, EIS, and PCB together—including the new LINDUNG 24 Jam line from June 2026.