MALAYSIA PAYROLL REFERENCE

PERKESO LINDUNG 24 Jam (SKBBK) Contribution Rate Table 2026

LINDUNG 24 Jam, formerly called Skim Kemalangan Bukan Bencana Kerja (SKBBK), started on 1 June 2026. It covers eligible workers for non-employment accidents, including accidents outside working hours.

The scheme is now voluntary for local workers and remains mandatory for foreign workers. The contribution table below still applies to foreign workers and local workers who continue participating.

WauHub Payroll supports LINDUNG 24 Jam for Malaysian travel agencies that need cleaner payroll, staff cost, and finance workflows.

Rates effective: 1 June 2026Local workers: voluntaryForeign workers: mandatoryOfficial source: PERKESOLast reviewed: 16 July 2026WauHub Payroll readyMax wage ceiling: RM6,000

July 2026 update

Local workers can choose whether to continue.

PERKESO confirmed that LINDUNG 24 Jam is no longer compulsory for local workers. A local worker who does not wish to continue must complete the required release-of-liability declaration through the process provided by PERKESO.

Employers should keep each worker's decision and supporting record before changing payroll deductions.

Foreign workers

Participation remains mandatory.

Continue applying the official contribution table and current PERKESO submission requirements for foreign workers.

Read the July policy update →

Source and review note: The rates are based on PERKESO's published contribution table. The participation status is based on PERKESO's current LINDUNG 24 Jam guidance. Check the official sources before changing a worker's deduction or making a submission.

Important note: This page is provided as a general reference only. Please verify all payroll and contribution amounts with PERKESO, your payroll provider, accountant, or qualified adviser before making submissions. WauHub is not responsible for any loss, penalty, damage, or issue caused by relying on this reference.

PERKESO SKBBK reference

LINDUNG 24 Jam contribution rate

Reference table under the Employees' Social Security Act 1969 (Act 4). Use the LINDUNG 24 Jam columns for foreign workers and local workers who continue participating. Category 2 employee invalidity contribution is RM0.00.

PERKESO PDF

Monthly wage range	Cat. 1 employer	Cat. 1 employee invalidity	Cat. 1 employee SKBBK	Cat. 2 employer	Cat. 2 employee invalidity	Cat. 2 employee SKBBK
RM0.00 to RM30.00	RM0.40	RM0.10	RM0.20	RM0.30	RM0.00	RM0.20
RM30.01 to RM50.00	RM0.70	RM0.20	RM0.30	RM0.50	RM0.00	RM0.30
RM50.01 to RM70.00	RM1.10	RM0.30	RM0.50	RM0.80	RM0.00	RM0.50
RM70.01 to RM100.00	RM1.50	RM0.40	RM0.65	RM1.10	RM0.00	RM0.65
RM100.01 to RM140.00	RM2.10	RM0.60	RM0.90	RM1.50	RM0.00	RM0.90
RM140.01 to RM200.00	RM2.95	RM0.85	RM1.25	RM2.10	RM0.00	RM1.25
RM200.01 to RM300.00	RM4.35	RM1.25	RM1.85	RM3.10	RM0.00	RM1.85
RM300.01 to RM400.00	RM6.15	RM1.75	RM2.65	RM4.40	RM0.00	RM2.65
RM400.01 to RM500.00	RM7.85	RM2.25	RM3.35	RM5.60	RM0.00	RM3.35
RM500.01 to RM600.00	RM9.65	RM2.75	RM4.15	RM6.90	RM0.00	RM4.15
RM600.01 to RM700.00	RM11.35	RM3.25	RM4.85	RM8.10	RM0.00	RM4.85
RM700.01 to RM800.00	RM13.15	RM3.75	RM5.65	RM9.40	RM0.00	RM5.65
RM800.01 to RM900.00	RM14.85	RM4.25	RM6.35	RM10.60	RM0.00	RM6.35
RM900.01 to RM1,000.00	RM16.65	RM4.75	RM7.15	RM11.90	RM0.00	RM7.15
RM1,000.01 to RM1,100.00	RM18.35	RM5.25	RM7.85	RM13.10	RM0.00	RM7.85
RM1,100.01 to RM1,200.00	RM20.15	RM5.75	RM8.65	RM14.40	RM0.00	RM8.65
RM1,200.01 to RM1,300.00	RM21.85	RM6.25	RM9.35	RM15.60	RM0.00	RM9.35
RM1,300.01 to RM1,400.00	RM23.65	RM6.75	RM10.15	RM16.90	RM0.00	RM10.15
RM1,400.01 to RM1,500.00	RM25.35	RM7.25	RM10.85	RM18.10	RM0.00	RM10.85
RM1,500.01 to RM1,600.00	RM27.15	RM7.75	RM11.65	RM19.40	RM0.00	RM11.65
RM1,600.01 to RM1,700.00	RM28.85	RM8.25	RM12.35	RM20.60	RM0.00	RM12.35
RM1,700.01 to RM1,800.00	RM30.65	RM8.75	RM13.15	RM21.90	RM0.00	RM13.15
RM1,800.01 to RM1,900.00	RM32.35	RM9.25	RM13.85	RM23.10	RM0.00	RM13.85
RM1,900.01 to RM2,000.00	RM34.15	RM9.75	RM14.65	RM24.40	RM0.00	RM14.65
RM2,000.01 to RM2,100.00	RM35.85	RM10.25	RM15.35	RM25.60	RM0.00	RM15.35
RM2,100.01 to RM2,200.00	RM37.65	RM10.75	RM16.15	RM26.90	RM0.00	RM16.15
RM2,200.01 to RM2,300.00	RM39.35	RM11.25	RM16.85	RM28.10	RM0.00	RM16.85
RM2,300.01 to RM2,400.00	RM41.15	RM11.75	RM17.65	RM29.40	RM0.00	RM17.65
RM2,400.01 to RM2,500.00	RM42.85	RM12.25	RM18.35	RM30.60	RM0.00	RM18.35
RM2,500.01 to RM2,600.00	RM44.65	RM12.75	RM19.15	RM31.90	RM0.00	RM19.15
RM2,600.01 to RM2,700.00	RM46.35	RM13.25	RM19.85	RM33.10	RM0.00	RM19.85
RM2,700.01 to RM2,800.00	RM48.15	RM13.75	RM20.65	RM34.40	RM0.00	RM20.65
RM2,800.01 to RM2,900.00	RM49.85	RM14.25	RM21.35	RM35.60	RM0.00	RM21.35
RM2,900.01 to RM3,000.00	RM51.65	RM14.75	RM22.15	RM36.90	RM0.00	RM22.15
RM3,000.01 to RM3,100.00	RM53.35	RM15.25	RM22.85	RM38.10	RM0.00	RM22.85
RM3,100.01 to RM3,200.00	RM55.15	RM15.75	RM23.65	RM39.40	RM0.00	RM23.65
RM3,200.01 to RM3,300.00	RM56.85	RM16.25	RM24.35	RM40.60	RM0.00	RM24.35
RM3,300.01 to RM3,400.00	RM58.65	RM16.75	RM25.15	RM41.90	RM0.00	RM25.15
RM3,400.01 to RM3,500.00	RM60.35	RM17.25	RM25.85	RM43.10	RM0.00	RM25.85
RM3,500.01 to RM3,600.00	RM62.15	RM17.75	RM26.65	RM44.40	RM0.00	RM26.65
RM3,600.01 to RM3,700.00	RM63.85	RM18.25	RM27.35	RM45.60	RM0.00	RM27.35
RM3,700.01 to RM3,800.00	RM65.65	RM18.75	RM28.15	RM46.90	RM0.00	RM28.15
RM3,800.01 to RM3,900.00	RM67.35	RM19.25	RM28.85	RM48.10	RM0.00	RM28.85
RM3,900.01 to RM4,000.00	RM69.15	RM19.75	RM29.65	RM49.40	RM0.00	RM29.65
RM4,000.01 to RM4,100.00	RM70.85	RM20.25	RM30.35	RM50.60	RM0.00	RM30.35
RM4,100.01 to RM4,200.00	RM72.65	RM20.75	RM31.15	RM51.90	RM0.00	RM31.15
RM4,200.01 to RM4,300.00	RM74.35	RM21.25	RM31.85	RM53.10	RM0.00	RM31.85
RM4,300.01 to RM4,400.00	RM76.15	RM21.75	RM32.65	RM54.40	RM0.00	RM32.65
RM4,400.01 to RM4,500.00	RM77.85	RM22.25	RM33.35	RM55.60	RM0.00	RM33.35
RM4,500.01 to RM4,600.00	RM79.65	RM22.75	RM34.15	RM56.90	RM0.00	RM34.15
RM4,600.01 to RM4,700.00	RM81.35	RM23.25	RM34.85	RM58.10	RM0.00	RM34.85
RM4,700.01 to RM4,800.00	RM83.15	RM23.75	RM35.65	RM59.40	RM0.00	RM35.65
RM4,800.01 to RM4,900.00	RM84.85	RM24.25	RM36.35	RM60.60	RM0.00	RM36.35
RM4,900.01 to RM5,000.00	RM86.65	RM24.75	RM37.15	RM61.90	RM0.00	RM37.15
RM5,000.01 to RM5,100.00	RM88.35	RM25.25	RM37.85	RM63.10	RM0.00	RM37.85
RM5,100.01 to RM5,200.00	RM90.15	RM25.75	RM38.65	RM64.40	RM0.00	RM38.65
RM5,200.01 to RM5,300.00	RM91.85	RM26.25	RM39.35	RM65.60	RM0.00	RM39.35
RM5,300.01 to RM5,400.00	RM93.65	RM26.75	RM40.15	RM66.90	RM0.00	RM40.15
RM5,400.01 to RM5,500.00	RM95.35	RM27.25	RM40.85	RM68.10	RM0.00	RM40.85
RM5,500.01 to RM5,600.00	RM97.15	RM27.75	RM41.65	RM69.40	RM0.00	RM41.65
RM5,600.01 to RM5,700.00	RM98.85	RM28.25	RM42.35	RM70.60	RM0.00	RM42.35
RM5,700.01 to RM5,800.00	RM100.65	RM28.75	RM43.15	RM71.90	RM0.00	RM43.15
RM5,800.01 to RM5,900.00	RM102.35	RM29.25	RM43.85	RM73.10	RM0.00	RM43.85
RM5,900.01 to RM6,000.00	RM104.15	RM29.75	RM44.65	RM74.40	RM0.00	RM44.65
RM6,000.01 and above	RM104.15	RM29.75	RM44.65	RM74.40	RM0.00	RM44.65

Source: PERKESO, New Contribution Rate Including SKBBK. The official table shows a maximum wage ceiling of RM6,000, with the same contribution amounts applied above RM6,000. Local participation is voluntary, while foreign-worker participation remains mandatory. Always verify the worker's current status and the latest PERKESO instructions before payroll submission.

Want LINDUNG 24 Jam-ready payroll for your travel agency?

WauHub Payroll supports voluntary local participation and mandatory foreign-worker contributions while keeping staff cost, expenses, reporting, and compliance workflows organised.

Talk to WauHub