In accordance with Section 9 of Act 4 (Amendment), employees who are concurrently employed by two or more employers are required to designate a single employer for the purpose of contributing to the PERKESO Skim Lindung 24 Jam (SKBBK).

Therefore, if an employee has already selected another employer for SKBBK contributions, the contribution can be exempted in HRMS by enabling the "SKBBK Exempted" option under the employee's statutory settings. 

No action is required for employees with only one active employer. SKBBK contributions will be automatically processed through the sole employer. 

To exclude SKBBK contributions, navigate to:

Employee maintenance > Statutory Requirement > SOCSO & EIS > Tick SKBBK exempted

Payroll Example

Salary: RM 3,333.00

Employee SOCSO Amount = RM 16.75 (exclusive of SKBBK amount)

Contribution Table

Employee SOCSO Amount = RM 16.75

For more information, please refer to the PERKESO website:

https://www.perkeso.gov.my/images/arahan/PEKELILING%20MAJIKAN%20BILANGAN%203_%202026_PELAKSANAAN%20SKIM%20LINDUNG%2024%20JAM%20DAN%20PEMILIHAN%20MAJIKAN%20BAGI%20MAKSUD%20PEMBAYARAN%20CARUMAN.pdf

Prepared by Chen Ong

Last Modified 9^th June 2026