PERKESO LINDUNG 24 JAM

A Simple Guide For Employers

Picture this: one of your employees falls off a ladder at home on a Sunday, or gets into a road accident on the way to a family dinner. Is your company on the hook? And does PERKESO already have that covered?

That’s exactly the gap LINDUNG 24 JAM is designed to fill — and from July 2026, the rules around it changed. This guide explains what it is, who needs to act, and what you as an employer need to do now.

The one thing to remember

LINDUNG 24 JAM is NOT a workplace-accident scheme. It only covers eligible personal accidents in Malaysia that happen outside work. Accidents that happen while working, doing work duties, or on a recognised work journey are covered separately, under PERKESO’s Employment Injury Scheme (LINDUNG PEKERJA).

At a glance

What it covers

Eligible personal accidents in Malaysia that happen outside work — not workplace accidents.

What it doesn’t cover

Any accident that happens while working, doing work duties, or on a recognised work journey. Those fall under a separate scheme, the Employment Injury Scheme.

Local workers

Taking part is voluntary from 8 July 2026.

Foreign workers

Taking part is still compulsory — no change.

Existing local workers

Anyone who doesn’t want to join must opt out between 13 July and 31 August 2026.

No opt-out submitted？

The worker is automatically treated as a participant.

New local workers

30 days from their PERKESO registration date to opt out.

June 2026 contribution

Was compulsory for everyone and is not refundable — even if a worker opts out later.

Who pays

The employee bears the cost; the employer deducts it from salary and pays PERKESO.

What exactly is LINDUNG 24 JAM?

PERKESO — the Social Security Organisation of Malaysia — runs LINDUNG 24 JAM as its Non-Employment Injury Scheme. It exists to fill a protection gap: accidents that have nothing to do with an employee’s job.

The rule of thumb is simple:

Work-related accident → Employment Injury Scheme (LINDUNG PEKERJA)

Non-work-related personal accident → LINDUNG 24 JAM, subject to PERKESO’s conditions

Accidents that may be covered include:

→ A fall or accident at home
→ A personal road accident that isn’t part of a work-related journey
→ An accident while exercising, playing sports, or during recreation
→ An accident while shopping or during personal errands
→ An accident during personal travel within Malaysia

Every claim still has to pass PERKESO’s own assessment and eligibility rules — being technically “non-work-related” doesn’t guarantee a payout.

What’s not covered:

→ Accidents while working or carrying out work duties
→ Recognised work-related commuting accidents
→ Accidents that happen outside Malaysia
→ Illnesses or medical conditions not caused by an accident
→ Fraudulent, staged, criminal, or self-inflicted accidents

If a claim is accepted, an eligible employee may receive:

→ Medical treatment
→ Benefits for permanent disability
→ An allowance if the employee needs constant personal care
→ Physical or vocational rehabilitation
→ Benefits for eligible dependants if the employee dies as a result of the accident
→ Funeral expenses and education benefits, where applicable

What changed on 8 July 2026?

The scheme launched on 1 June 2026 as compulsory protection for both local and foreign workers covered under the Employees’ Social Security Act 1969 (Act 4). Weeks later, the Cabinet revised the rule for local workers only:

Local workers: participation is now voluntary, effective 8 July 2026.

Foreign workers: participation remains compulsory — nothing changes for them.

How does opting out actually work?

Only local workers who don’t want to participate need to do anything. They can opt out through:

→ Portal LINDUNG Faedah
→ PERKESO’s 1Best system, at a PERKESO office
→ A Liability Release Notice, if the online system is unavailable

Timing matters here:

→ Existing local workers must opt out between 13 July and 31 August 2026.
→ Newly registered local workers have 30 days from their registration date to opt out.
→ Miss the window, and the worker is automatically treated as a participant — no separate confirmation is needed.

Good to know

Per PERKESO’s latest FAQ, once a worker chooses to stay in the scheme, they must keep contributing for as long as coverage applies — they can’t opt out partway through later.

The June 2026 contribution — one detail worth getting right

Before the Cabinet’s 8 July 2026 decision, the June 2026 contribution was compulsory by law for everyone covered. That has one practical consequence for payroll: it is not refundable, whether or not a local worker later opts out. If it hasn’t been paid yet, the employer is still responsible for deducting and remitting it — including for workers who later choose to leave the scheme.

How much does it cost?

The employee bears the full cost, but the employer is responsible for deducting it from salary and paying PERKESO on the employee’s behalf.

For the first phase — 1 June 2026 to 31 May 2028 — the contribution follows PERKESO’s schedule at 0.75% of monthly wages, capped at the current wage ceiling of RM6,000.

What employers need to do now

1. Explain the coverage correctly
Make clear that LINDUNG 24 JAM covers non-work-related personal accidents — not workplace accidents.

2. Inform local workers of their choice
Walk them through the benefits, the deduction, and the opt-out channels and deadlines. Avoid implying the scheme covers every type of accident.

3. Track opt-outs properly
Keep records of existing local workers who opt out by 31 August 2026, and new local workers who opt out within 30 days of registration.

4. Settle the June 2026 contribution
Make sure it’s paid — remember, it’s compulsory and non-refundable regardless of later opt-outs.

5. Keep deducting for covered workers
Continue deductions and remittance for all foreign workers, and for any local worker who chooses to participate.

6. Update payroll and employee records
Check contribution codes, employee status, deduction amounts, and internal materials against the latest PERKESO guidance.

Why the payroll details matter

A wrong employee status or deduction amount can cascade into incorrect payroll, employee complaints, late statutory payments, and extra correction work down the line. It’s worth updating your payroll process now, while the rules are fresh, rather than fixing it retroactively.

How payroll outsourcing can help

Payroll today is more than salary calculations — it also means getting statutory deductions right, submitting on time, keeping employee records current, and adapting quickly whenever regulations shift, as they just did here.

Our Payroll Outsourcing team can support payroll processing, EPF, PERKESO, EIS and PCB (monthly tax deduction) calculations, statutory submissions, payroll system updates, employee reporting, and ongoing compliance support.

Key takeaway

LINDUNG 24 JAM protects against eligible non-work-related accidents. Workplace and work-related accidents remain covered under the separate Employment Injury Scheme. Local workers may opt out within the allowed window; foreign workers must stay in. Either way, employers stay responsible for getting the deductions and payments to PERKESO right.

This article is a general guide based on PERKESO’s official FAQ V2.0, dated 16 July 2026. Coverage, contributions, and claims remain subject to the applicable law, PERKESO’s official contribution schedule, and PERKESO’s own assessment.

Need help with payroll processing or statutory compliance? Our Payroll Outsourcing team can help your organisation manage these obligations while your team focuses on the business.

Source Note
http://lindungfaedah.perkeso.gov.my/

PERKESO LINDUNG 24 JAM | Checked against PERKESO FAQ V2.0 (16 July 2026)