Phase 1 SKBBK - Skim Kemalangan Bukan Bencana Kerja (LINDUNG 24 JAM)

Worksy has updated the system to align with the latest PERKESO implementation of SKBBK – Skim Kemalangan Bukan Bencana Kerja (Lindung 24 Jam).

Under the latest implementation:

• Malaysian (local) employees may choose whether to participate in SKBBK.
• Foreign employees continue to be covered under the mandatory SKBBK requirement.

For more information, please refer to the PERKESO website and the latest soalan lazim (FAQ).

To support this requirement, Worksy has introduced the following system enhancements.

1. Employee Profile > Bank & Statutory
   1. Malaysian Employees
   2. Foreign Employees
2. Import Template
3. Payroll Process
4. Payment Submission Files
5. Phase 2 (Future Enhancement)

1. Employee Profile > Bank & Statutory

The SKBBK statutory option is now available in the employee profile.

a. Existing Employees (before 1 June 2026)

• Malaysian Employees

The system will automatically disable SKBBK for existing Malaysian employees.

If an employee chooses to participate in the scheme, HR can manually enable the SKBBK checkbox in the employee profile.

• Foreign Employees

The system will automatically enable SKBBK for existing foreign employees, as participation remains mandatory.

b. New Employees

For all newly created employee profiles, the SKBBK checkbox is disabled by default, regardless of the employee's Employment Type.

• Malaysian employees: HR may enable the checkbox if the employee chooses to participate in the scheme.
• Foreign employees: Since SKBBK is mandatory, HR should manually enable the SKBBK checkbox after creating the employee profile.

Note: Worksy only updates the employee's SKBBK status within the system. It does not submit SKBBK opt-in or opt-out requests to PERKESO. Any opt-out request must be completed through PERKESO's prescribed process, refer to How to Opt Out of the SKBBK - Lindung 24 Jam Scheme Online

2. Import Template

An Import template is now available, allowing HR to update employees' SKBBK participation status in bulk instead of updating each employee individually.

For instructions on using the import template, refer to the Import Tools in Utility guide.

3. Payroll Process

As Worksy continues to align with the latest statutory requirements, payroll support for SKBBK will be released in phases.

a. Contribution Calculation

SKBBK is an employee-only contribution calculated at 0.75% of contributory wages for the period 2026–2028.

Refer here: PERKESO - Skim Kemalangan Bukan Bencana Kerja (Lindung 24 Jam)

b. Phase 1 (Effective 2nd Week of June 2026)

• SKBBK will be displayed together with the employee's SOCSO contribution on the payslip. Refer to the example below (click image to enlarge)

• In this phase, SKBBK is grouped under SOCSO contribution. However, the contribution amount is stored separately in the backend to support future enhancements where SKBBK will be displayed and reported under its own SKBBK category.

• The SKBBK amount will be included in the SOCSO employee contribution column within Payroll and GL Integration outputs.

4. Payment Submission Files

a. Government Text File

• If SKBBK is enabled, the system will generate the statutory file with SKBBK in a separate column for submission purposes.
• If SKBBK is not enabled, the system will continue generating the existing SOCSO and EIS files.

You may upload the combined Government Statutory text file directly to the PERKESO portal and proceed with payment submission there.

b. Bank Files

Bank file for SKBBK is not available yet, as banks have not released updated file specifications at this time. This support will be added once banks release updated formats.

Phase 2 (Future Enhancement)

• SKBBK will be separated from SOCSO as its own contribution (once confirmation is received)
• Payslip, reports, PFTO, import templates, and statutory files will show SKBBK separately.
• Bank file support will be added once banks release updated formats.
• Contribution rate increases to 1.0% for Phase 2, then 1.25% for Phase 3, refer to Soalan Lazim No.23.
• New employee will be disabled by default regardless of employment type.

Grace Period

PERKESO provides a 6-month grace period (June – December 2026) where late penalties may be waived. However, deductions remain mandatory. We highly recommend proceeding with June payroll processing to avoid backdated liabilities.

Important Note

While the contribution rate and statutory submission format have been announced, we are still awaiting PERKESO's official confirmation on whether SKBBK will:

• Remain grouped under SOCSO, or
• Be separated as an independent statutory contribution in future submissions.

Until further clarification is provided by PERKESO, Worksy will continue to follow the current implementation guideline, where SKBBK is displayed under SOCSO in the payslip while being maintained separately within the statutory submission file.

We will continue to monitor PERKESO's announcements closely and keep you informed of any updates or changes.

We hope this explanation clarifies the matter. If you require additional assistance, do not hesitate to contact our support team.