What is SKBBK (LINDUNG 24 Jam) in Malaysia?

SKBBK (Skim Kemalangan Bukan Bencana Kerja), marketed as LINDUNG 24 Jam, is PERKESO’s scheme for accidents outside work—such as personal travel or injuries at home—while you remain employed in Malaysia. It sits on top of existing Employment Injury and Invalidity cover. Workplace injuries stay under standard SOCSO schemes, not SKBBK.

How much is the SKBBK / LINDUNG 24 Jam deduction in 2026?

If you contribute in Phase 1 (2026–2027), the employee rate is 0.75% of monthly wages, capped at the RM6,000 wage ceiling. The maximum deduction is RM45.00 per month (0.75% × RM6,000). Employers do not pay an extra SKBBK share; they only deduct and remit when the employee contributes.

Is LINDUNG 24 Jam still mandatory after July 2026?

No. From 8 July 2026 the Cabinet made SKBBK / LINDUNG 24 Jam voluntary, effective immediately. Automatic deductions should stop unless the employee opts in. Confirm your employer’s process once Human Resources Ministry and PERKESO publish implementation details.

How do I calculate SKBBK from my salary?

Take the lower of your monthly contributory wages and RM6,000, then multiply by 0.75% for 2026–2027. Example: RM5,000 × 0.0075 = RM37.50. Example at or above the ceiling: RM8,000 uses RM6,000 → RM45.00. Wages below RM30 follow the SOCSO floor and yield RM0.00 SKBBK.

Does SKBBK affect PCB, EPF, SOCSO, or EIS?

SKBBK is a separate payslip line after SOCSO and before EIS in a typical 2026 stack. It reduces take-home pay when you contribute, but it is not an EPF contribution and does not replace PCB. Use a full net-salary calculator to see EPF, SOCSO, optional SKBBK, EIS, and PCB together.

Who should use an SKBBK calculator?

Employees comparing June 2026 payslips with later voluntary opt-in/out scenarios, job seekers estimating take-home offers, and payroll admins checking the 0.75% ceiling math. Official remittance amounts still follow PERKESO tables and your employer’s payroll engine.

Updated 13 July 2026

Voluntary from 8 July 2026

SKBBK calculator Malaysia 2026 (LINDUNG 24 Jam)

SKBBK (Skim Kemalangan Bukan Bencana Kerja), also called LINDUNG 24 Jam, is PERKESO’s employee-only contribution for non-work accident cover. In 2026–2027 the rate is 0.75% of wages up to a RM6,000 ceiling (max RM45/month). From 8 July 2026 the scheme is voluntary, not mandatory.

Reviewed for 2026 assessment year rates by the HavaHR team.

Estimate full net salary →July 2026 voluntary update

Key SKBBK facts for 2026

Who pays: Employee only (employer deducts and remits if you opt in).
Phase 1 rate: 0.75% of contributory wages (2026–2027).
Wage ceiling: RM6,000/month → max RM45.00 SKBBK.
Status: Voluntary from 8 July 2026 (was mandatory from 1 June 2026).
Coverage: Non-work accidents in Malaysia; workplace injuries remain under existing SOCSO schemes.

Planned SKBBK contribution phases

Phased rates under the original amendment (confirm with PERKESO whether later phases still apply to voluntary contributors):

Period	Employee rate	Max / month
2026–2027 (Phase 1)	0.75%	RM45.00
2028–2030 (Phase 2)	1.00%	RM60.00
2031 onwards (Phase 3)	1.25%	RM75.00

SKBBK deduction examples (Phase 1)

Estimated employee SKBBK if you opt in at 0.75% with the RM6,000 ceiling. Amounts below match the formula used on our net salary calculator.

Monthly gross	SKBBK	How calculated
RM3,000	RM22.50	0.75% × RM3,000
RM4,000	RM30	0.75% × RM4,000
RM5,000	RM37.50	0.75% × RM5,000
RM6,000	RM45	Ceiling: 0.75% × RM6,000
RM8,000	RM45	Still capped at RM6,000 wages
RM10,000	RM45	Still capped at RM6,000 wages

How to calculate SKBBK from your salary

Find contributory wages — usually the same PERKESO wage base as SOCSO for Act 4 employees.
Cap at RM6,000 — use the lower of wages and RM6,000.
Multiply by 0.75% — for 2026–2027. Example: RM5,000 × 0.0075 = RM37.50.

Official remittance may use PERKESO band tables and can differ by a few sen. Your employer’s payslip remains authoritative.

Opt in vs opt out: take-home impact

Because SKBBK is voluntary from 8 July 2026, compare net pay with and without the deduction. At the ceiling, opting out restores up to RM45/month — and you lose LINDUNG 24 Jam non-work accident cover while opted out. Mandatory SOCSO workplace cover is unchanged.

Quick check on the full calculator

Open the free net salary tool to model EPF, SOCSO, SKBBK, EIS, and PCB on one payslip-style breakdown.

Open Malaysia net salary calculator