From 1 June 2026, PERKESO (SOCSO) requires all employers to deduct a new contribution called SKBBK (Skim Kemalangan Bukan Bencana Kerja) - the Non-Occupational Accident Scheme - from eligible employees' salaries. This is part of the PERKESO Lindung 24 Jam (24-Hour Protection) initiative.
SKBBK is paid entirely by the employee - there is no employer portion. It is automatically calculated and deducted from each eligible employee's net pay when you process payroll.
Who does SKBBK apply to?
Employees under SOCSO Category 1 - Malaysian citizens or permanent residents under age 60
Employees under SOCSO Category 2 - employees aged 60 and above, or foreign workers
Employees with multiple employers may choose to contribute SKBBK through only one employer
What will I see on my payslips?
After your first payroll run, SKBBK appears as a separate deduction line on your employees' payslips - including 1st/2nd Half, Bonus, Commission, and Month End Total payslips. The amount is calculated automatically based on each employee's contributing wages.
Key Dates
Date | Milestone |
1 June 2026 | SKBBK contributions become mandatory for all eligible employees |
June 2026 | Access UBS Payroll v2026.3 released with SKBBK support |
1 October 2026 | APS 136 V2.0 submission format becomes mandatory for PERKESO |
Aug–Sep 2026 (tentative) | Second-stage release adding SKBBK to remaining payroll reports |
What do I need to do?
Update to Access UBS Payroll Version 2026.3 or later
Check your SKBBK setup - takes just a few minutes
Process payroll as normal - SKBBK is calculated automatically
Submit your monthly SKBBK contributions to PERKESO using the APS 136 V2.0 file
See the related articles below for step-by-step instructions.