Release Note - version 2.11.8

SOCSO Compliance Update Effective 1 Jun 2026

Background & Regulatory Context

Previously, SOCSO accident protection only applied to injuries that arose out of and during the course of employment — meaning workplace injuries, accidents during the commute to or from work, and occupational diseases. If an employee was injured at home over a weekend, during a sports activity, or in any personal accident outside of working hours, they were not covered by SOCSO and had to rely on personal insurance or private takaful.

Under the new scheme Skim Kemalangan Bukan Bencana Kerja (LINDUNG 24 JAM)

(SKBBK), this limitation is removed. Employees across Malaysia are now covered for personal accidents that occur at any time — inside or outside of working hours — as long as the accident happens within Malaysia.

Coverage Comparison:

What is not covered under LINDUNG 24/7?

The following are excluded from SKBBK non-employment injury benefits:

• Accidents that arise out of and during the course of employment (these remain covered under the existing Employment Injury Scheme)
• Accidents occurring outside of Malaysia
• Accidents involving foreign employees who are in breach of their immigration conditions
• Accidents covered under a separate statutory scheme (e.g. public sector pension schemes)

Who bears the cost?

The SKBBK contribution is borne entirely by the employee. Unlike the Employment Injury and Invalidity schemes where both employer and employee contribute, the SKBBK scheme requires no additional employer contribution. The employer's responsibility is limited to deducting the SKBBK amount from the employee's salary each month and remitting the combined SOCSO + EIS + SKBBK total to PERKESO by the 15th of the following month.

Contribution rate — phased implementation

SKBBK contributions are borne entirely by employees and will be implemented in three phases. All rates are applied on the employee's monthly contribution salary, capped at the RM6,000 wage ceiling.

All rates are capped at the RM6,000 monthly wage ceiling. Financio automatically applies the correct phase rate based on the scheme year — no manual updates are required.

For more details of SKBBK, you may refer to the below PERKESO website:

FAQ: https://www.perkeso.gov.my/images/borang/lindung24jam/SoalanLazimLindung24Jam.pdf

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


Enhancement in the Financio Payroll

The following screens have been updated to reflect the SKBBK (LINDUNG 24 Jam) scheme.

1. SOCSO Category

The SOCSO category dropdown options have been updated to include LINDUNG 24 Jam coverage.

Updated category options:

• Category 1: Employment Injury / Invalidity and Non-Employment Accident Scheme 

For employees below 60 years of age. Contribution rates: 1.75% employer's share and 0.5% employee's share, plus an additional 0.75% employee's share for SKBBK (LINDUNG 24 Jam).

• Category 2: Employment Injury and Non-Employment Accident Scheme 

For employees who have attained the age of 60. Contribution rate: 1.25% of the employee's monthly wages, borne solely by the employer, plus an additional 0.75% employee's share for SKBBK (LINDUNG 24 Jam).

• [NEW] Category 3: Employment Injury and Invalidity Scheme 

For employees below 60 years of age. Contribution rates: 1.75% employer's share and 0.5% employee's share. SKBBK deduction does not apply under this category

• [NEW] Category 4: Employment Injury Scheme 

For employees who have attained the age of 60. Contribution rate: 1.25% of the employee's monthly wages, borne solely by the employer. SKBBK deduction does not apply under this category.

Note: Category 3 and Category 4 are applicable to employees who have more than one employer. Employees are required to designate which employer will handle their SKBBK contribution within 30 days from 1 June 2026 or from the date the notification is received. The selection can be made via the PERKESO portal at https://lindungfaedah.perkeso.gov.my. For more information, visit the PERKESO website.

2. Salary Calculation Table

A new column, Employee SKBBK Contribution, has been added to the Salary Calculation page to display the SKBBK deduction amount per employee.

3. Payslip

The following updates have been made to the payslip formats:

• Column Detail Format: A new SKBBK column has been added to display the SKBBK deduction on the payslip.

• T-Format: A new SKBBK column has been added. The YTD label has been updated to YTD Employee SOCSO & SKBBK, reflecting the combined SOCSO and SKBBK contribution amount.