Important Update: SKBBK (Lindung 24 Jam) is now voluntary for Malaysian employees. PERKESO has opened an opt-out window from 13 July to 31 August 2026. If PERKESO receives no notice from you by 31 August 2026, participation is automatically activated. There is no deadline to stay in the scheme — only a deadline to leave it. Doing nothing keeps you in. |
The SKBBK (Skim Kemalangan Bukan Bencana Kerja) is a PERKESO protection scheme that provides employees with coverage for non-work-related accidents. This extends the protection beyond workplace-related incidents and provides broader social security coverage for employees.
This applies to all staff under Malaysian payroll accounts. The SKBBK contribution was implemented starting June 2026. In JustLogin, this feature is already available by default for all Malaysia accounts.
How to Check the SKBBK Configuration Settings
Follow the steps below to check the SKBBK settings:
Step 1: Go to .
Step 2: Go to .
Step 3: On the Employee Pay Details page, click the pencil icon under the Actions column.
Step 4: Click the purple button "View Details" under the Employee Information section.
Step 5: Go to the Statutory Information tab.
Step 6: Look for the SKBBK settings and check if the box is ticked.
By default, the SKBBK setting is ticked for all staff. This will only apply starting June 2026. When you run payroll for employees, the system will automatically calculate the SKBBK contribution.
SKBBK Calculation
The SKBBK contribution is calculated based on the employee's applicable wages that are subject to PERKESO contribution. The contribution rate follows the statutory requirement provided by PERKESO.
Only eligible pay elements that are subject to SOCSO/PERKESO contribution will be included in the SKBBK calculation.
Not all pay elements are automatically included. The calculation depends on whether the pay element is considered wages under the statutory contribution rules.
Sample settings of a Pay element subject to SOCSO/PERKESO:
Payroll Processing with SKBBK
When processing payroll, there is no additional step required. You may run payroll as usual. Once completed, the SKBBK pay element will appear under the employee's deduction section in the Pay Information page.
SKBBK is not calculated by taking a flat percentage
It follows the PERKESO contribution table based on the employee's monthly wage bracket. — Contribution Rate
Employee wages subject to PERKESO:
- Basic Pay: RM3,000
- Commission: RM1,000
- Total subject wages: RM4,000
Based on the SKBBK example table, an employee with RM4,000 monthly wages falls under the RM4,000 wage bracket.
The employee SKBBK contribution is:
based from — Estimated SKBBK Contribution
When generating payroll reports, the SKBBK pay element will also be included in the monthly and yearly payroll reports for reference.
Report 13(a) Monthly Payroll Detail (Gross Pay)