Starting 1 June 2026, a new PERKESO scheme called SKBBK (Skim Kemalangan Bukan Bencana Kerja) comes into effect. This article explains what SKBBK is, how it affects employee contributions, and what changes you will see in your payroll and payslips.
⚠️ Important: These changes only affect SOCSO contributions. EIS contributions are not impacted.
What is SKBBK?
SKBBK stands for Skim Kemalangan Bukan Bencana Kerja (Non-Occupational Accident Scheme). It provides employees with 24-hour accident protection coverage — including accidents that occur outside of working hours, such as:
Home accidents
Personal travel injuries
Other accidents occurring outside the workplace
This initiative extends social security protection for employees beyond employment-related incidents.
Effective Date & Employer Obligations
Starting 1 June 2026, all employers are required to:
Deduct the SKBBK contribution from employee salaries
Submit the contribution to PERKESO every month
Contribution Rates
The SKBBK contribution applies to both Category 1 and Category 2 SOCSO contributions. Contributions are fully borne by employees and will be rolled out in three phases:
Phase | Period | Employee Contribution Rate |
Phase 1 | First 2 years (from June 2026) | 0.75% |
Phase 2 | Years 3–5 | 1.00% |
Phase 3 | From year 6 onwards | 1.25% |
The contribution is calculated on monthly salaries from RM30 up to a cap of RM6,000. Sample SKBBK contribution amounts by salary bracket are shown below:
Monthly Salary | Category 1 — SKBBK (Employee) | Category 2 — SKBBK (Employee) |
Up to RM30 | RM0.20 | RM0.20 |
RM30.01 – RM50 | RM0.30 | RM0.30 |
RM50.01 – RM70 | RM0.50 | RM0.50 |
RM70.01 – RM100 | RM0.65 | RM0.65 |
RM100.01 – RM140 | RM0.90 | RM0.90 |
RM140.01 – RM200 | RM1.25 | RM1.25 |
RM200.01 – RM300 | RM1.85 | RM1.85 |
RM300.01 – RM400 | RM2.65 | RM2.65 |
RM5,900.01 – RM6,000 (cap) | RM44.65 | RM44.65 |
For the complete rate schedule, refer to the official PERKESO Lampiran 1 contribution table.
Payroll Updates
The following payroll changes apply from June 2026:
Update payroll software to version 2026.00 PU4 or later
SKBBK calculations and deductions will be automatically applied starting from the June 2026 payroll cycle
All employees will be automatically assigned to a new SOCSO progression effective June 2026
All Malaysian bank SOCSO text files will have the SKBBK amount automatically updated
The SOCSO 8A file will separate EIS, SOCSO, and SKBBK contributions accordingly
Payroll Calculation & Reporting
During the payroll run, the system calculates SKBBK and Invalidity contributions together and displays them as a single combined contribution amount.
The updated amounts are reflected in:
Payroll Summary Report
Statistic Report
Pay Details Export
Note: No new columns will be added to existing reports — adjusted amounts are automatically reflected within current fields. A new EE SKBBK column will appear in the Pay Details Export only.
Payslip Display
The SKBBK contribution is included within the existing SOCSO deduction line on employee payslips. Here is what to expect:
No separate or additional SKBBK row will appear on the payslip
The total SOCSO deduction amount will be higher, as it now includes the SKBBK contribution
The increase shows under the existing 'Employee SOCSO + SKBBK' line — the payslip layout stays the same
What Employers Should Do
To prepare for the new PERKESO requirement before June 2026 payroll processing:
Review payroll settings and SOCSO contribution configurations
Familiarise payroll administrators with the updated category labels
Verify payroll reports and statutory contribution calculations
Ensure June 2026 payroll processing includes SKBBK deductions and submissions
Frequently Asked Questions
An employee has payroll across 2 entities. How do I exclude the SKBBK contribution in the second entity?
An employee has payroll across 2 entities. How do I exclude the SKBBK contribution in the second entity?
Open the second entity in EasyPay.
Navigate to Payroll, Modules, SOCSO Progression.
In the SOCSO Policy field, change the policy to SOCSOYr2024Oct.
Save the changes.
Reprocess all affected pay records.
Note: Changing the SOCSO policy to SOCSOYr2024Oct removes the SKBBK contribution from the pay records. You must reprocess the affected pay records for the change to take effect.