In accordance with the latest PERKESO circular, the Skim LINDUNG 24 Jam (SKBBK) enhancement will take effect beginning 1 June 2026. The scheme expands employee protection coverage to 24 hours, including accidents occurring outside working hours and during road travel.

System Impact

• No system changes are required for payroll processing. 
• The payroll system will automatically calculate the new SKBBK contribution starting from June 2026 payroll processing based on the latest PERKESO contribution table. 
• No manual configuration or setup is required.

Contribution Updates

• A new SKBBK contribution rate of 0.75% will be applied and will be fully borne by employees. 
• Contribution calculations will follow the latest PERKESO contribution schedule according to employee salary range and category. 
• Applicable to all employees covered under Act 4 for both Category 1 and Category 2.

Employer Responsibility

• Ensure payroll is processed from June 2026 onwards
• Deduct employee contributions accordingly
• Remit contributions to PERKESO within the stipulated timeline

Effective Date

Implementation is effective from 1 June 2026

Payroll Example

Salary: RM 4,150.00 

Employee SOCSO Amount = RM 51.90 (inclusive of SKBKK amount)

Contribution Table

Employee SOCSO Amount = RM 20.75 + RM 31.15 = RM 51.90

Text File Submission

The existing single text file format will remain supported until 30 September 2026. However, effective from 1 October 2026 onwards, all contribution record submissions must use the SOCSO + EIS text file format. HRMS will generate the required SOCSO + EIS combined text file format for submission. Users are encouraged to start using the SOCSO + EIS combined text file format starting from June 2026 to ensure a smoother transition before the mandatory implementation on 1 October 2026.

1. Electronic Payment > Select Payment Month > SOCSO + EIS (Combined)
   
   
   
   
2. Login to your Perkeso Portal Assist 2.0 > Contribution >Select SOCSO + EIS > Text File
   
   
   
   
   
   
   
   
3. Click on choose file, select the text file which is extracted from the ZIP file download from HRMS at step 1.
   
   
   
   
   
   
4. Click upload and wait for result.
   
   
   
   

For more information can refer to PERKESO website:

https://www.perkeso.gov.my/skim-kemalangan-bukan-bencana-kerja-lindung-24-jam.html

SKBBK Contribution Rate Table:

https://www.perkeso.gov.my/images/lindung/lindung-24-jam/JadualCarumanBaharuTermasukSKBBK.pdf