Update 10 July 2026: Following a Cabinet decision and directive from the Minister of Human Resources, PERKESO announced that LINDUNG 24 Jam (formerly SKBBK) is now optional for local workers. The online opt-out process opened on 13 July 2026 (Monday). Foreign workers remain mandatory.
This is a significant policy reversal. SKBBK was made mandatory on 1 June 2026, but after just over a month, the government has changed its stance for pekerja tempatan.
What you need to know
| Detail | Summary |
|---|---|
| Effective date | Voluntary status announced in July 2026, opt-out online from 13 July 2026 |
| Who can opt out | Local workers (pekerja tempatan) only |
| Who remains mandatory | Foreign workers (pekerja asing) |
| How to opt out | Online via PERKESO portal, contributor must sign a perakuan pelepasan liabiliti (liability release declaration) |
| Legal basis | Akta Keselamatan Sosial Pekerja 1969 (Act 4) |
What is LINDUNG 24 Jam?
SKBBK has been rebranded as LINDUNG 24 Jam under PERKESO’s LINDUNG umbrella (launched 22 August 2025). It covers non-employment injury accidents, meaning incidents that happen outside of working hours.
Under the rebrand:
- Act 4 = LINDUNG PEKERJA
- Act 800 = LINDUNG KERJAYA
- Act 789 (SKSPS) = LINDUNG KENDIRI
- Act 838 (SKSSR) = LINDUNG KASIH
Should your staff opt out?
PERKESO strongly encourages local workers to remain in the scheme. Here is why:
- On average, 27 cases per day are recorded by PERKESO for LINDUNG 24 Jam benefit disbursement.
- Nearly RM2 million disbursed in one month since the scheme took effect.
- Previously in 2025, around 13 cases per day were rejected because they were categorised as non-employment injuries. These workers now have coverage under LINDUNG 24 Jam.
The contribution rate is small relative to the protection it provides. If a staff member gets into an accident outside working hours, this scheme provides income replacement and continuity of life coverage for their family.
Our recommendation: Unless your staff have strong personal reasons, staying in is the safer choice.
What happens if staff opt out?
Contributors who choose to opt out must sign a perakuan pelepasan liabiliti (liability release declaration). This document becomes the legal basis if any future disputes arise involving non-employment injuries.
In short: once you opt out, PERKESO is not liable for accidents outside working hours under Act 4.
The contribution rate table still applies
For agencies whose staff remain in LINDUNG 24 Jam, the contribution table is unchanged:
| Monthly wage range | Cat. 1 employer | Cat. 1 employee SKBBK | Cat. 2 employer | Cat. 2 employee SKBBK |
|---|---|---|---|---|
| RM0.00 to RM30.00 | RM0.40 | RM0.20 | RM0.30 | RM0.20 |
| RM30.01 to RM50.00 | RM0.70 | RM0.30 | RM0.50 | RM0.30 |
| RM50.01 to RM70.00 | RM1.10 | RM0.50 | RM0.80 | RM0.50 |
| RM70.01 to RM100.00 | RM1.50 | RM0.65 | RM1.10 | RM0.65 |
| RM5,900.01 to RM6,000.00 | RM104.15 | RM44.65 | RM74.40 | RM44.65 |
| RM6,000.01 and above | RM104.15 | RM44.65 | RM74.40 | RM44.65 |
View the full PERKESO SKBBK contribution rate table.
Why this matters for travel agencies
Many agencies have sales consultants, operations staff, ticketing staff, guides, branch admins, and part-timers. Your HR or finance person now needs to:
- Inform local staff about the opt-out option.
- Collect decisions from each staff member who wants to opt out.
- Process opt-outs via the PERKESO portal from 13 July onwards.
- Keep the liability declaration on file for each staff member who opts out.
- Continue deducting for foreign workers and local workers who stay in.
With WauHub Payroll, SKBBK/LINDUNG 24 Jam support helps your team keep staff payroll, finance records, and compliance references in one place, whether your staff opt in or out.
If you want payroll, expenses, invoices, and reporting connected in one system, talk to WauHub.