Important Update: New SOCSO “Lindung 24 Jam” Scheme (Effective June 2026)

Overview:
Effective June 2026, SOCSO (PERKESO) will introduce the Lindung 24 Jam scheme, enhancing employee social security protection with expanded coverage beyond working hours.

TABLE OF CONTENTS

• Overview of the Scheme
• Contribution Structure
• Exclusions Under the Scheme
• Payroll System Readiness and Compliance Support
• Payroll Illustration (Before vs After New Scheme)

Overview of the Scheme

The Lindung 24 Jam scheme extends SOCSO protection to cover employees 24 hours a day, including incidents that occur outside of working hours.

Under the scheme:

• Employees are covered for accidents occurring at any time (24/7)
• Coverage includes medical benefits, temporary and permanent disability benefits, dependants’ benefits, and rehabilitation support
• The scheme extends SOCSO protection beyond workplace-related incidents to everyday life risks
  

Contribution Structure

The scheme introduces a phased contribution rate structure administered through employers via payroll. Contribution for the Lindung 24 Jam scheme is borne by employees only, and will be deducted through the payroll process accordingly.

The phased contribution rates are as follows:

• 0.75% - Initial phase (first 2 years of implementation)
• 1.0% - Subsequent 3 years of implementation
• 1.25% - From the 6th year of implementation onwards

The actual contribution amount payable is determined based on the official contribution table issued by PERKESO, which specifies fixed contribution amounts according to the employee’s salary band. Employers should refer to the official table for the exact contribution applicable and responsible for ensuring accurate deduction and remittance through monthly SOCSO submissions, in line with statutory requirements.

Exclusions Under the Scheme

While the coverage is broad, certain scenarios are explicitly excluded from protection under the Lindung 24 Jam scheme. These include:

• Accidents occurring outside Malaysia
• Cases involving foreign workers who breach immigration pass conditions
• Injuries covered under separate schemes such as self-employment or domestic worker social security schemes
• Conditions arising from pre-existing medical illnesses or chronic diseases
• Other exclusions as defined under SOCSO’s governing regulations and policy framework

Payroll System Readiness and Compliance Support

Our payroll system has now been fully enhanced to support the implementation of the Lindung 24 Jam SOCSO scheme, including:

• Automatic calculation of the updated contribution rates
• Inclusion of the new scheme in statutory deductions
• Continued compliance with PERKESO regulations

The update will be implemented seamlessly, with no manual configuration required from users.

Payroll Illustration (Before vs After New Scheme)

The following example illustrates the SOCSO contribution changes using a monthly wage of RM 3,000, comparing the contribution structure before and after the implementation of the Lindung 24 Jam scheme.

(comprising Employment Injury Scheme and Invalidity Scheme contributions)

Resources:

Skim Kemalangan Bukan Bencana Kerja (LINDUNG 24 JAM) 

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