SOCSO Lindung 24 Jam 2026: New Contribution Rates, Salary Deductions & Employer Guide 

Effective 1 June 2026, Malaysia’s SOCSO contribution structure changes with the introduction of the Non-Employment Injury Scheme (Skim Keselamatan Bencana Bukan Kerja – SKBBK), also known as Lindung 24 Jam.

The new scheme extends social security protection beyond the workplace by providing coverage for non-work-related accidents and injuries that occur outside working hours.

For employers, HR professionals, and payroll administrators, this means updated SOCSO contribution calculations beginning from the June 2026 payroll cycle.

In this guide, we’ll explain:

• What is SOCSO Lindung 24 Jam?
• Who is covered?
• How much employees need to contribute
• New SOCSO contribution rates effective June 2026
• Payroll implications for employers
• Frequently Asked Questions (FAQ)

What Is SOCSO Lindung 24 Jam?

The Non-Employment Injury Scheme (SKBBK) is a new social security protection introduced under the:

Employees’ Social Security Act 1969 (Act 4)  

The scheme provides protection for employees who suffer injuries due to accidents occurring outside the course of employment.

Previously, SOCSO’s Employment Injury Scheme mainly covered accidents arising out of and during employment. Under Lindung 24 Jam, eligible employees receive additional protection for accidents that occur outside working hours as well.

This effectively extends social security coverage to 24 hours a day.

When Does Lindung 24 Jam Take Effect?

The new contribution rates take effect from:

1 June 2026

Employers must ensure their payroll systems are updated to reflect the revised SOCSO contribution schedule starting from wages paid in June 2026.

Who Pays for the New Lindung 24 Jam Contribution?

One important point employers should understand:

The SKBBK contribution is fully borne by employees.

The additional deduction appears under the:

Non-Employment Injury (SKBBK) column for both SOCSO contribution categories.

Employers do not bear the cost of the new SKBBK contribution.

SOCSO Categories Under the New 2026 Structure

First Category

Applicable to employees:

• Below 60 years old

Includes:

• Employment Injury Scheme
• Invalidity Scheme
• Non-Employment Injury Scheme (SKBBK)

Contribution shared between employer and employee.

Second Category

Applicable to employees:

• Aged 60 years and above

Includes:

• Employment Injury Scheme
• Non-Employment Injury Scheme (SKBBK)

A significant change is that employees aged 60 and above now have a SOCSO employee deduction under the new structure.

What Salary Is Used for SOCSO Calculation?

Only remuneration subject to SOCSO should be included when determining the salary range.

Generally, this includes:

• Basic salary
• Certain allowances
• Wages subject to SOCSO contribution rules

Employers should refer to PERKESO guidelines when determining what remuneration forms part of SOCSO wages.

Key Payroll Impact for Employers

1. Higher Employee SOCSO Deductions

Employees will notice a higher monthly SOCSO deduction due to the new SKBBK contribution.

2. Employees May Ask About Increased Deductions

HR teams should proactively communicate:

• Why deductions increased
• Effective date
• Benefits of the new protection scheme

This helps reduce payroll-related queries after salary processing.

3. Payroll Software Must Be Updated

Employers should ensure their payroll system reflects:

• New SOCSO schedules
• New employee deduction amounts
• New salary ceiling calculations

Failure to update contribution rates may result in underpayment or incorrect deductions.

SOCSO Contribution Table 2026 (Effective 1 June 2026)

Frequently Asked Questions (FAQ)

1. What is SKBBK?

SKBBK stands for:

Skim Keselamatan Bencana Bukan Kerja

It provides social security protection for accidents that occur outside the course of employment.

2. Is Lindung 24 Jam compulsory?

Yes. The new contribution structure forms part of the SOCSO contribution schedule effective 1 June 2026.

3. Who pays for the SKBBK contribution?

The SKBBK contribution is fully borne by employees.

4. Do employers need to register separately?

No separate registration is required. Employers simply need to apply the new SOCSO contribution rates in payroll processing.

5. Are employees above 60 affected?

Yes.

Under the revised contribution schedule, employees aged 60 and above now have employee deductions under the Second Category contribution table.

What Employers Should Do Before Processing June 2026 Payroll

Before running June payroll, HR and payroll teams should:

✅ Update payroll software with the latest SOCSO contribution table

✅ Verify employee deductions under the new SKBBK structure

✅ Inform employees about increased SOCSO deductions

✅ Review payroll reports for deduction accuracy

✅ Ensure payroll teams understand the new contribution categories

The introduction of SOCSO Lindung 24 Jam represents one of the most significant payroll compliance updates in 2026. Employers that update their payroll systems early can avoid contribution errors, employee disputes, and compliance risks when the new rates take effect on 1 June 2026.

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