Key Changes to PERKESO LINDUNG 24 JAM 2026

Key Changes to PERKESO LINDUNG 24 JAM 2026

Malaysia's social security landscape saw a significant change with the introduction of the Skim Kemalangan Bukan Bencana Kerja (SKBBK), better known as LINDUNG 24 JAM, which came into effect on 1 June 2026. The scheme extends PERKESO protection beyond the workplace, providing employees with round-the-clock coverage for accidents that occur outside working hours and are unrelated to their employment.

However, following public feedback and a recent Cabinet decision, the implementation of LINDUNG 24 JAM has been revised.

LINDUNG 24 JAM Is Now Optional for Local Employees

Effective 13 July 2026, participation in the LINDUNG 24 JAM scheme is no longer mandatory for Malaysian employees. Local employees now have the option to:

• Continue contributing and remain protected under the scheme; or
• Opt out of the scheme by submitting an application through PERKESO's designated channels.

This change was introduced after concerns were raised regarding the additional payroll deduction borne by employees. Despite the revision, PERKESO continues to encourage employees to remain in the scheme due to the comprehensive protection it offers against unexpected accidents outside the workplace.

Is the Scheme Still Mandatory for Foreign Employees?

Yes. The LINDUNG 24 JAM scheme remains mandatory for foreign workers covered under the Employees' Social Security Act 1969 (Act 4). Employers are still required to register and contribute on behalf of eligible foreign employees.

What Does LINDUNG 24 JAM Cover?

The scheme provides protection for accidents that happen outside working hours and are not directly related to employment, including:

• Road accidents during personal travel;
• Accidents occurring at home;
• Recreational or leisure-related accidents;
• Accidents during public holidays or annual leave;
• Other unforeseen incidents that result in injury, permanent disability, or death.

Protection is available 24 hours a day throughout the employee's period of employment, including employees who continue working beyond the age of 60.

Benefits Under LINDUNG 24 JAM

Eligible contributors may receive various PERKESO benefits, including:

• Medical Benefit
• Temporary Disablement Benefit
• Permanent Disablement Benefit
• Dependants' Benefit
• Constant Attendance Allowance
• Funeral Benefit
• Physical Rehabilitation Benefit
• Vocational Rehabilitation and Return-To-Work (RTW) Programme
• Education Benefit for eligible dependants

These benefits are designed to provide financial protection and support for employees and their families during difficult times.

Contribution Rate for LINDUNG 24 JAM

The contribution is borne entirely by employees and is implemented in phases, subject to a monthly wage ceiling of RM6,000:

| Implementation Period | Employee Contribution Rate | | --------------------- | -------------------------- | | First 2 Years | 0.75% | | Next 3 Years | 1.00% | | Sixth Year Onwards | 1.25% |

Employers are responsible for deducting the contribution from employees' wages and remitting the payment to PERKESO together with the monthly SOCSO contribution by the prescribed deadline.

What Should Employers Do Now?

With the latest revision to the scheme, employers should:

1. Review payroll settings to accommodate employees who choose to opt out.

2. Inform employees about the benefits and implications of the scheme.

3. Ensure accurate deduction and remittance of contributions for employees who remain enrolled.

4. Continue mandatory contributions for foreign employees where applicable.

5. Monitor further announcements from PERKESO regarding implementation procedures and opt-out mechanisms.

LINDUNG 24 JAM represents a major enhancement to Malaysia's social protection framework by extending accident coverage beyond the workplace. While participation for local employees is now voluntary, the scheme still offers valuable financial protection against unforeseen accidents that can happen anytime, anywhere.

For employers, staying informed and ensuring payroll compliance remain essential, especially as PERKESO continues to refine the implementation of the scheme.

Please refer to the latest PERKESO guidelines for implementation details.