From 1 June 2026, PERKESO (SOCSO) introduced a new contribution called SKBBK (Skim Kemalangan Bukan Bencana Kerja) - the Non-Occupational Accident Scheme - under 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 participating employee's net pay when you process payroll.
Who does SKBBK apply to?
Local employees (Malaysian citizens or permanent residents) may choose to participate in SKBBK on a voluntary basis.
Foreign workers are required to contribute in accordance with existing legal requirements.
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 participating 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 available under the PERKESO Lindung 24 Jam initiative |
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.