Quick answer: SKBBK — the contribution that funds PERKESO’s Lindung 24 Jam 24-hour protection — is 0.75% of monthly wages, borne by the employee, effective 1 June 2026. On a RM3,000 salary that is about RM22.50 a month. This article shows the real cost and why the “new burden” reaction is bigger than the number itself.
Why people are calling SKBBK a “burden”
When a fresh line appeared on the June 2026 payslip, the reaction online was loud: another deduction, another cost. Datuk R. Ramanan pushed back directly, asking whether “0.75 percent that we pay for family and loved ones” is really such a burden — adding that the rate is low next to the protection it buys, and that he would happily pay one percent for it.
Strip away the noise and it comes down to one question every employer and employee can answer with a calculator: what does 0.75% actually cost?
The real number: 0.75%, and who pays it
- Rate: 0.75% of monthly wages.
- Who pays: fully borne by the employee (not split with the employer).
- Effective: 1 June 2026.
- What it buys: 24-hour PERKESO protection covering accidents outside working hours — the gap ordinary SOCSO did not cover.
Worked example: what SKBBK costs per month
| Monthly wage | SKBBK at 0.75% |
|---|---|
| RM1,500 | RM11.25 |
| RM2,000 | RM15.00 |
| RM3,000 | RM22.50 |
| RM4,000 | RM30.00 |
| RM5,000 | RM37.50 |
Contributions are calculated on wages subject to the PERKESO contribution ceiling, so above a certain wage the amount stops rising. For the vast majority of employees, SKBBK works out to the price of a couple of teh tarik a month for round-the-clock accident cover.
Cost vs. protection: the honest trade-off
The value of any insurance is not the premium — it is what it pays out when something goes wrong. Lindung 24 Jam extends coverage to non-work accidents, which is where a large share of serious injuries actually happen. For 0.75%, an employee and their family get financial assistance and recovery benefits 24 hours a day. Judged as insurance rather than as a tax, it is inexpensive.
Where employers get caught out
The genuine risk for a business is not the 0.75% — it is calculating it wrong. Get the SOCSO, EIS and SKBBK figures out of step and you either short-change PERKESO or over-deduct from staff, and both create clean-up work at year end. If you want the full breakdown of the current rates, see our SOCSO contribution table 2026 with the new Lindung 24 Jam / SKBBK rates.
Let payroll do the maths
Pandahrms applies the correct SOCSO, EIS and 0.75% SKBBK Lindung 24 Jam deduction automatically for every employee, and updates instantly if someone opts out — so the number on the payslip is always right, and the “burden” debate never turns into a payroll error.
See how Pandahrms calculates SOCSO & SKBBK automatically →
This article is general information, not financial or compliance advice. Confirm current PERKESO rates and rules on the official PERKESO website.
