PERKESO’s Employment Injury Scheme has traditionally protected employees against accidents and occupational diseases arising out of and in the course of employment, including qualifying work-related journeys.
But what happens when an employee is injured during their personal time?
Since 1 June 2026, the Skim Kemalangan Bukan Bencana Kerja (SKBBK), which PERKESO refers to publicly as Lindung 24 Jam, has helped close that protection gap.
The scheme extends PERKESO protection to eligible employees for accidents that are not related to their employment.
The participation rules have changed since SKBBK first took effect. Local employees may now participate voluntarily, while foreign employees remain subject to mandatory participation.
As a result, employers, HR teams and payroll professionals need to manage different participation statuses, payroll deductions and PERKESO contributions across their workforce.
Here is everything you need to know about PERKESO Lindung 24/7.
Table of Contents
- What is PERKESO Lindung 24 Jam (SKBBK)?
- Why was Lindung 24 Jam introduced?
- Is Lindung 24 Jam mandatory?
- How much is the Lindung 24 Jam contribution?
- What does Lindung 24 Jam cover?
- What types of accidents can be covered?
- What isn’t covered by Lindung 24 Jam?
- Lindung 24 Jam is already paying benefits
- What does Lindung 24 Jam mean for HR and payroll teams?
- How NeuHR handles SKBBK compliance
- How to manage SKBBK opt-outs in NeuHR
- Frequently asked questions about Lindung 24 Jam
- Stay ready for Malaysian payroll changes with NeuHR
Lindung 24 Jam at a glance
Source: PERKESO Media Release, Parliament Digital Hansard
What is PERKESO Lindung 24 Jam (SKBBK)?
Lindung 24 Jam is a social protection scheme administered by PERKESO that provides eligible employees with protection against non-employment injuries.
PERKESO defines a non-employment injury as a personal injury caused by an accident that does not arise out of and in the course of an employee’s employment, subject to the exclusions established under the law.
It complements PERKESO’s existing Employment Injury Scheme.
The Employment Injury Scheme already covers qualifying work-related circumstances, including certain commuting accidents and journeys directly connected with employment.
Lindung 24 Jam extends protection to eligible accidents that fall outside those employment-related circumstances.
In practical terms, qualifying employees can now have PERKESO protection against certain accidents during their personal time, rather than only accidents connected with their work.
Why was Lindung 24 Jam introduced?
Before SKBBK, a significant number of accident claims fell outside PERKESO’s existing employment-related protection.
According to PERKESO statistics cited in Parliament, PERKESO rejected 12,306 claims between 2023 and October 2025 because they involved non-employment injuries. Moreover, the Parliamentary debate highlighted another significant protection gap.
Only 42% of Malaysia’s working population had personal accident insurance or takaful coverage, based on Bank Negara Malaysia information cited during the debate.
Changes in working arrangements were also raised as part of the rationale behind the reform. The Government specifically referred to working from home, mobile workforces, hybrid work and flexible working arrangements, which have made the traditional boundary between working and personal life less clear.
Lindung 24 Jam was introduced to extend Malaysia’s social protection framework beyond accidents directly linked to employment.
When the scheme took effect on 1 June 2026, PERKESO automatically extended coverage to more than 9 million contributors under Act 4.
Participation requirements for local employees were subsequently changed from mandatory to voluntary.
Is Lindung 24 Jam mandatory?
According to PERKESO’s Official FAQ document:
- Local employees: Participation is voluntary.
- Foreign employees: Participation remains mandatory.
- Contribution cost: The contribution is fully borne by the employee.
- Employer responsibility: Employers remit the applicable contribution to PERKESO on behalf of employees.
This means SKBBK may no longer be treated identically across an organisation’s entire workforce.
HR and payroll teams need to distinguish between participating local employees, local employees who have opted out, and foreign employees for whom participation remains mandatory.
How much is the Lindung 24 Jam contribution?
SKBBK contributions are fully borne by employees and are implemented in three phases:
| Period | SKBBK contribution rate |
|---|---|
| 1 June 2026 to 31 May 2028 | 0.75% |
| 1 June 2028 to 31 May 2031 | 1.00% |
| From 1 June 2031 onwards | 1.25% |
Source: PERKESO’s Non-Employment Injury Scheme page
The applicable wage ceiling is RM6,000 per month.
However, payroll teams should not simply calculate an employee’s contribution by multiplying their salary by the headline percentage.
PERKESO contributions follow an official contribution schedule with wage brackets.
For example, during the first phase, the contribution for an employee at the RM6,000 wage ceiling is RM44.65 per month, according to figures presented during the Parliamentary debate.
A simple calculation of RM6,000 × 0.75% would produce RM45.00 instead.
That small difference illustrates why payroll should follow the official PERKESO contribution table rather than calculating SKBBK using the headline percentage alone.
Employers should always refer to PERKESO’s latest contribution schedule when processing statutory deductions.
What does Lindung 24 Jam cover?
PERKESO provides eight categories of benefits under Lindung 24 Jam for eligible cases.
Medical Benefit
Eligible employees can receive medical treatment for qualifying non-employment accidents, with medical costs financed by PERKESO according to the scheme’s requirements.
Temporary Disablement Benefit
Income support may be provided when an employee is temporarily unable to work following a qualifying accident.
Permanent Disablement Benefit
Employees who suffer permanent disablement following an eligible accident may qualify for benefits based on PERKESO’s assessment.
Dependants’ Benefit
Eligible dependants may receive financial support if an employee dies as a result of a qualifying non-employment accident.
Constant Attendance Allowance
Additional assistance may be available where an employee with permanent total disablement requires the constant personal attendance of another person.
Funeral Benefit
Financial assistance may be provided towards funeral-related expenses following a qualifying death.
Rehabilitation and Return to Work
Eligible employees may receive physical or vocational rehabilitation and Return to Work support as part of their recovery.
Education Benefit
Education assistance may also be available to eligible dependants, subject to PERKESO’s requirements.
What types of accidents can be covered?
The key distinction under SKBBK is whether an accident is related to employment.
Lindung 24 Jam is intended to protect eligible workers against qualifying accidents that occur outside the course of their employment.
PERKESO’s early cases demonstrate how this works in practice.
In June 2026, PERKESO reported that a worker who was seriously injured after falling down the stairs at home was eligible for Lindung 24 Jam benefits.
PERKESO also reported benefits for a worker who suffered serious injuries following a recreational hiking activity.
These examples demonstrate the gap SKBBK is intended to fill: accidents that can seriously affect an employee and their ability to work, despite having no direct connection to their job.
What isn’t covered by Lindung 24 Jam?
Lindung 24 Jam does not mean every accident, injury or medical condition automatically qualifies.
PERKESO identifies several exclusions, including:
- Accidents occurring outside Malaysia
- Certain cases involving foreign employees who misuse valid immigration passes or permits or breach their conditions of entry
- Self-employment injuries covered under Act 789
- Domestic employment injuries covered under Act 838
- Conditions caused by illnesses such as diabetes, fever and high blood pressure
Eligibility ultimately depends on the circumstances of the case and PERKESO’s assessment.
Employees should therefore not assume that every incident occurring outside work will automatically qualify for benefits.
Lindung 24 Jam is already paying benefits
The scheme began receiving claims almost immediately after its introduction.
By 25 June 2026, PERKESO reported that more than 62% of Lindung 24 Jam claims had been approved, with more than RM670,000 in benefits distributed during the scheme’s first three weeks.
By the end of July, usage had increased considerably.
PERKESO recorded 2,135 benefit applications in July, compared with 616 in June, an increase of more than three times.
More than 90% of July claims had been approved, with payments reaching RM3.45 million to 2,508 recipients.
Across the first two months of implementation, PERKESO recorded 2,751 claims, equivalent to an average of 45 claims a day, with cumulative benefit payments reaching RM4.69 million.
These figures show that Lindung 24 Jam has quickly moved from a legislative change into an actively used part of Malaysia’s social protection system.
What does Lindung 24 Jam mean for HR and payroll teams?
For HR teams, SKBBK is not simply another statutory percentage to add to payroll.
Because participation can differ between employees, HR and payroll teams should focus on four areas.
1. Keep employee participation status accurate
Local employees may participate voluntarily, while SKBBK remains mandatory for applicable foreign employees.
Payroll records should reflect the current participation status of each employee.
2. Update payroll when participation changes
Where a local employee completes PERKESO’s applicable opt-out or participation process, the corresponding payroll record should be updated.
PERKESO currently provides opt-out documentation and participation-status resources through its Lindung 24 Jam portal.
3. Use the official contribution schedule
SKBBK uses PERKESO’s statutory contribution brackets.
Payroll calculations should therefore follow the official contribution table, rather than relying on a simple percentage calculation.
4. Prepare for future rate changes
The initial 0.75% rate applies only to the first phase.
The contribution rate is scheduled to increase to 1.00% from 1 June 2028 and 1.25% from 1 June 2031.
Payroll systems need to remain aligned with the applicable contribution schedule as these phases take effect.
How NeuHR handles SKBBK compliance
Managing SKBBK manually can become complicated when participation requirements differ between employees and contributions must follow PERKESO’s wage brackets.
NeuHR has integrated the SKBBK contribution structure into its payroll system in line with PERKESO’s official contribution schedule.
Here is what NeuHR handles automatically.
Contribution calculation
NeuHR applies the appropriate bracket-based SKBBK calculation, capped at the RM6,000 wage ceiling, according to PERKESO’s official contribution schedule.
This means HR teams do not need to manually determine the applicable SKBBK contribution for every employee.
Separate contribution tracking
NeuHR tracks and reports existing SOCSO contributions and SKBBK contributions as separate line items.
This keeps both contribution categories clearly distinguished and supports accurate PERKESO ASSIST submissions.
Clear payslip line item
NeuHR displays the SKBBK contribution as a separate, clearly labelled deduction on the employee’s payslip.
Employees can therefore distinguish their SKBBK contribution from other statutory deductions.
Automatic foreign worker deductions
SKBBK remains mandatory for applicable foreign employees under Act 4.
NeuHR automatically applies the relevant SKBBK contribution for this employee category, with no additional configuration required.
Ready for phased rate changes
PERKESO’s SKBBK contribution rate is scheduled to increase from 0.75% to 1.00%, and eventually to 1.25%.
NeuHR’s rate table supports the scheduled contribution changes as they take effect.
How to manage SKBBK opt-outs in NeuHR
NeuHR’s Payroll system handles the contribution calculation automatically, but HR teams still need to update the employee’s participation status when a local employee validly opts out.
The process is straightforward:
- The employee completes PERKESO’s applicable opt-out process.
- HR retains the employee’s relevant confirmation for its payroll records.
- HR updates the employee’s SKBBK participation status in NeuHR.
- NeuHR excludes the SKBBK contribution from subsequent payroll calculations for that employee.
For detailed instructions, refer to the NeuHR User Guidebook: How to Opt an Employee In or Out of SKBBK.
Frequently asked questions about Lindung 24 Jam
Is Lindung 24 Jam compulsory for Malaysian employees?
No. PERKESO currently states that participation is voluntary for local employees.
Is Lindung 24 Jam mandatory for foreign employees?
Yes. SKBBK remains mandatory for foreign employees.
Who pays the Lindung 24 Jam contribution?
The SKBBK contribution is fully borne by the employee. The employer deducts and remits the applicable contribution to PERKESO.
What is the Lindung 24 Jam contribution rate?
The rate is 0.75% for the first two years, 1.00% for the following three years, and 1.25% from the sixth year onwards, according to PERKESO’s phased implementation.
What is the wage ceiling for SKBBK?
The applicable wage ceiling for contributions is RM6,000 per month.
Is SKBBK simply calculated as salary × 0.75%?
No. Employers should follow PERKESO’s official contribution schedule and wage brackets.
For example, the Phase 1 contribution at the RM6,000 wage ceiling is RM44.65, rather than the RM45.00 produced by simply multiplying RM6,000 by 0.75%.
Does Lindung 24 Jam cover accidents outside Malaysia?
No. PERKESO identifies accidents occurring outside Malaysia as an exclusion under the scheme.
Does Lindung 24 Jam cover illnesses?
SKBBK is designed for qualifying accidents. PERKESO identifies conditions caused by illnesses such as diabetes, fever and high blood pressure among cases that are not covered.
Does NeuHR calculate SKBBK automatically?
Yes. NeuHR automatically applies the applicable PERKESO contribution bracket for employees participating in SKBBK.
For local employees who validly opt out, HR only needs to update the employee’s participation status in NeuHR so subsequent payroll calculations exclude the SKBBK contribution.
Stay ready for Malaysian payroll changes with NeuHR
Lindung 24 Jam represents a significant expansion of Malaysia’s social protection system.
The need for that protection is already visible. PERKESO rejected more than 12,000 claims between 2023 and October 2025 because the accidents were not employment-related. After Lindung 24 Jam took effect, PERKESO paid RM4.69 million in benefits during the scheme’s first two months alone.
This shows that the new scheme is already filling a real protection gap for workers.
For HR and payroll teams, however, the scheme also creates new administrative responsibilities. Employers now need to track employee participation, apply the correct SKBBK contribution, manage opt-outs for local employees, and continue mandatory contributions for applicable foreign employees.
NeuHR simplifies these requirements by automatically applying the relevant SKBBK contribution calculations, keeping SKBBK separate from existing SOCSO contributions and helping HR teams manage statutory payroll with less manual work.
Want to see how NeuHR can simplify Malaysian payroll and statutory compliance?
