Many employees across Malaysia were surprised when they received their June 2026 payslip and noticed that their SOCSO deduction had increased.
For HR teams and employers, the most common question being asked is:
“Why did my SOCSO deduction increase this month?”
The answer is the implementation of PERKESO’s new Lindung 24 Jam scheme, officially known as the Skim Kemalangan Bukan Bencana Kerja (SKBBK), which took effect on 1 June 2026. Under this new scheme, employees now contribute towards additional protection for accidents that occur outside working hours.
In this guide, we’ll explain:
- What is SOCSO Lindung 24 Jam?
- Why employee deductions have increased
- Who pays for the new contribution
- Whether employers need to contribute more
- Payroll implications for HR and employers
- Frequently Asked Questions (FAQ)
What Is SOCSO Lindung 24 Jam?
Lindung 24 Jam, also known as the Non-Employment Injury Scheme (SKBBK), is a new social security protection scheme introduced under the Employees’ Social Security Act 1969 (Act 4).
Previously, SOCSO protection mainly covered:
- Workplace accidents
- Occupational injuries
- Certain commuting accidents
- Invalidity-related benefits
However, accidents occurring during personal time were generally outside the scope of protection.
Under Lindung 24 Jam, eligible employees now receive protection for accidents occurring outside working hours and not directly related to employment. This extends social security coverage beyond the workplace and provides protection 24 hours a day throughout employment.
Why Are Employee SOCSO Deductions Higher Starting June 2026?
The increase is caused by a new mandatory employee contribution for the Non-Employment Injury Scheme (SKBBK).
The contribution is:
- Mandatory
- Fully borne by employees
- Effective from 1 June 2026
- Deducted together with existing SOCSO contributions through payroll
This means employees will now see an additional deduction item under SOCSO calculations.
The existing SOCSO contribution structure remains in place, but the new SKBBK component has been added.
Who Pays for the New SKBBK Contribution?
This is one of the most important points for employers and employees.
Employees
✅ Pay the new SKBBK contribution.
Employers
❌ No additional employer contribution is required.
The new contribution is fully borne by employees, although employers remain responsible for deducting and remitting the contributions through the normal PERKESO process.
How Much Is the New Contribution?
PERKESO has announced that employee contribution rates will be implemented in phases:
The contribution is subject to the applicable wage ceiling and contribution schedule published by PERKESO.
What Protection Does Lindung 24 Jam Provide?
The scheme was introduced to close the protection gap between workplace accidents and personal accidents.
Examples of situations that may now receive protection include:
- Accidents at home
- Weekend accidents
- Recreational accidents
- Personal travel accidents within Malaysia
- Other non-work-related accidental injuries covered under the scheme
PERKESO states that the scheme provides round-the-clock protection for eligible employees during their employment period.
Benefits include:
- 24-hour accident coverage
- Medical treatment support
- Additional social security protection
- Coverage beyond employment-related incidents
Will Employers Pay More SOCSO?
No.
Many business owners initially assumed that the new scheme would increase employer SOCSO costs.
However, the SKBBK contribution is entirely employee-funded.
Employer Contribution
No change.
Employee Contribution
Higher from June 2026 due to the new SKBBK deduction.
For employers, the primary impact is administrative rather than financial.
What Is the Payroll Impact for HR and Employers?
Employees Will Notice Higher Deductions
Many employees compare their monthly net pay and immediately notice any difference.
HR teams should be prepared to explain:
- Why SOCSO deductions increased
- When the change took effect
- What benefits employees receive under Lindung 24 Jam
Clear communication can significantly reduce payroll enquiries.
Payroll Systems Must Be Updated
Employers should ensure their payroll software reflects:
- New SOCSO contribution schedules
- SKBBK contribution calculations
- Updated salary ceiling requirements
- Revised employee deduction amounts
Failure to update payroll settings could result in incorrect deductions or underpayment of contributions.
Employees Aged 60 and Above Are Also Affected
One significant change introduced alongside the new contribution schedule is that employees aged 60 and above may now have a SOCSO deduction under the revised structure.
HR teams should review payroll records carefully to ensure correct contribution calculations for senior employees.
Example: Why Employees Notice the Difference
Assume an employee earns RM5,000 per month.
Before June 2026:
- Existing SOCSO deductions applied.
From June 2026:
- Existing SOCSO deductions continue.
- Additional SKBBK contribution applies.
Although the increase may appear small on a monthly basis, employees will notice a reduction in take-home pay compared to previous months.
This explains why many employees began asking questions after receiving their June payroll.
Common Questions HR Teams Are Receiving
Public discussion since implementation has largely focused on two questions:
- Why did my salary deduction increase?
- Is the employer paying more as well?
Many employees appreciate the expanded protection, while others are mainly concerned about the impact on take-home pay. This makes proactive communication especially important for HR teams.
How Employers Should Prepare
To remain compliant, employers should:
✔ Update payroll software immediately
✔ Verify June 2026 contribution calculations
✔ Brief employees about the new deduction
✔ Review contribution schedules regularly
✔ Ensure payroll teams understand the new SOCSO requirements
✔ Check PERKESO updates for future contribution phases
How Pandahrms Helps Employers Stay Compliant
Statutory requirements in Malaysia continue to evolve.
From EPF and EIS updates to PCB calculations and the new SOCSO Lindung 24 Jam contribution, payroll teams face increasing compliance responsibilities.
Pandahrms helps employers manage:
✔ Automated payroll calculations
✔ SOCSO, EPF and EIS contributions
✔ PCB calculations
✔ Employee records management
✔ Payroll reporting
✔ Statutory compliance updates
Instead of manually updating spreadsheets every time regulations change, HR teams can process payroll with greater accuracy and confidence.
FAQs
1. When did SOCSO Lindung 24 Jam start?
The scheme officially took effect on 1 June 2026.
2. Why is my SOCSO deduction higher?
Your deduction increased because PERKESO introduced the new Non-Employment Injury Scheme (SKBBK), which is funded through employee contributions.
3. Do employers pay the new contribution?
No. The SKBBK contribution is fully borne by employees. Employers only facilitate deduction and remittance.
4. What does Lindung 24 Jam cover?
The scheme provides protection for eligible employees who suffer accidents outside working hours and outside the course of employment.
5. Will contribution rates increase in the future?
Yes. PERKESO has announced a phased implementation of 0.75%, 1.0%, and 1.25% over future phases.
Conclusion
The increase in employee SOCSO deductions from June 2026 is primarily due to the introduction of PERKESO’s new Lindung 24 Jam (SKBBK) scheme.
While employers do not bear additional contribution costs, HR and payroll teams must ensure that payroll systems are updated correctly and employees understand why their deductions have changed.
As Malaysian payroll compliance becomes increasingly complex, employers who automate statutory calculations and maintain accurate payroll processes will be better positioned to avoid errors, employee disputes, and compliance risks.
