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New PERKESO SKBBK Contribution Requirement Effective 1 June 2026

Learn about the new PERKESO SKBBK contribution requirement effective 1 June 2026, including employee accident coverage, employer obligations, and payroll submission updates.

Audience & Scope

Audience: Admin, Payroll Processors

Module: Payroll

Country: Malaysia

Pre-requisite: Access to Payroll in HR Lounge, Access to view employee profile information

 

What is SKBBK?

PERKESO has introduced a new scheme called SKBBK (Skim Kemalangan Bukan Bencana Kerja). This scheme provides employees with 24-hour accident protection coverage beyond working hours, including protection for non-work-related accidents such as:

  • Home accidents
  • Personal travel injuries
  • Other accidents occurring outside the workplace

The initiative aims to extend social security protection for employees beyond employment-related incidents.

 

Effective Date

Starting 1 June 2026, all employers are required to:

  • Deduct the SKBBK contribution from employee salaries
  • Submit the contribution to PERKESO on a monthly basis

 

Updated SOCSO Category Labels

To align with the government’s official terminology, the system labels will be updated as follows:

  • Category 1 : Insured against invalidity, employment injury & SKBBK
  • Category 2 : Insured only against employment injury & SKBBK

These updates will be reflected across the payroll system, including bulk download and upload features where the dropdown menu options will now display Category 1 and Category 2.

 

Contribution Changes

The SKBBK contribution applies to both Category 1 and Category 2 contributions.

Under the new changes:

  • Contributions are fully borne by employees.

  • Employee contribution rates will be implemented in phases:

  1. 0.75% for the first two years (Phase 1)

  2. 1.0% for the next three years (Phase 2)

  3. 1.25% from the sixth year onwards (Phase 3)

Here is an example of the current rates for monthly salary of RM30 to a cap of RM6000:

 

 

Official Sources:

IMPORTANT: 

Please note that these changes only affect the SOCSO organization and do not impact EIS contributions.

May 2026 Payroll Handling

As this enhancement will be released in May 2026, ahead of the official enforcement date:

  • The SKBBK contribution amount for the May 2026 payroll cycle will appear as RM0.00
  • Actual SKBBK calculations and deductions will only be automatically applied beginning with the June 2026 payroll cycle

 

Payroll Calculation and Reporting Updates

During the payroll run process, the system will calculate the SKBBK and Invalidity contributions together and display them as a single contribution amount.

Users can hover over the row tooltips during payroll processing to view a detailed breakdown of:

  • Invalidity contribution amount
  • SKBBK contribution amount

Example of employee assigned to Category 1:

Example of employee assigned to Category 2: 

Additionally, the payroll reports will be updated to include the SKBBK amount as part of the:

  • Total employee contributions
  • Total statutory contributions
  • Employee net pay calculations

The updated amounts will also be reflected in:

  • Company payroll reports
  • Existing statutory deduction fields in Report Builder

IMPORTANT: 

No new columns will be added to Report Builder, as the adjusted amounts will automatically be reflected within the current fields.

 

Payslip Display Updates

The employee's SOCSO deduction displayed on the payslip will now automatically include the SKBBK contribution amount.

There will be:

  • No additional or separate SKBBK row shown on the payslip
  • A higher total SOCSO deduction amount reflecting the SKBBK contribution automatically included within the existing SOCSO line item 
  • Example of payslip:

This ensures the payslip layout remains clean while still reflecting the updated statutory deduction totals.

 

What Employers Should Do

To prepare for the new PERKESO requirement, employers are encouraged to:

  • Review payroll settings and SOCSO contribution configurations
  • Familiarize payroll administrators with the updated category labels
  • Verify payroll reports and statutory contribution calculations
  • Ensure June 2026 payroll processing includes the SKBBK deductions and submissions

Keeping payroll configurations updated will help ensure compliance with the latest PERKESO statutory requirements.

 

Frequently Asked Questions

Q: When will the SKBBK contribution become mandatory? 

A: The SKBBK contribution will become mandatory starting from 1 June 2026. Employers are required to deduct and submit the contribution to PERKESO monthly beginning with the June 2026 payroll cycle. 

Q: How can I check how much will the contributions be for different pay grades?

A: You can refer to Page 4 of this document for the contribution amounts for each pay grade. 

Q: Does SKBBK affect EIS contributions? 

A: No. SKBBK only affects SOCSO contributions and does not impact EIS contributions. 

Q: How will the contribution appear during payroll processing? 

A: During payroll processing, the system will combine the Invalidity and SKBBK contributions into a single contribution amount. Users can hover over the payroll row tooltip to view the detailed breakdown of each amount. 

Q: Will the SKBBK contribution apply to Category 2 employees? 

A: Yes. Although Category 2 does not include the Invalidity Scheme, a SKBBK contribution is still required under the new regulation. 

 

 

Ownership

By: Arveena