{"id":265192,"date":"2026-07-13T22:51:15","date_gmt":"2026-07-13T14:51:15","guid":{"rendered":"https:\/\/www.peoplex.ai\/?p=265192"},"modified":"2026-08-03T23:30:05","modified_gmt":"2026-08-03T15:30:05","slug":"socso-contribution-rates-lindung-24-jam-scheme","status":"publish","type":"post","link":"https:\/\/www.peoplex.ai\/zh\/tips\/payroll\/socso-contribution-rates-lindung-24-jam-scheme\/","title":{"rendered":"SOCSO Contribution Rates 2026: Lindung 24 Jam Compliance Guide"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"265192\" class=\"elementor elementor-265192\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44fd5b7 e-con-full e-flex e-con e-parent\" data-id=\"44fd5b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a2e6c63 e-con-full e-flex e-con e-child\" data-id=\"a2e6c63\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20db88f elementor-widget elementor-widget-text-editor\" data-id=\"20db88f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/26a1.svg\" alt=\"\u26a1\" \/>KEY TAKEAWAYS<\/strong><\/h2><table><tbody><tr><td><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lindung 24 Jam <\/b><span style=\"font-weight: 400;\">(Skim Kemalangan Bukan Bencana Kerja) is <\/span><b>already in force<\/b><span style=\"font-weight: 400;\"> \u2014 it was implemented on <\/span><b>1 June 2026<\/b><span style=\"font-weight: 400;\">, not a future rollout<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It was introduced by the <\/span><b>Employees\u2019 Social Security (Amendment) Act 2026 (Act A1788)<\/b><span style=\"font-weight: 400;\">, gazetted 5 March 2026, which amends the Employees\u2019 Social Security Act 1969 (Act 4)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The scheme extends SOCSO coverage to <\/span><b>non-work accidents, 24 hours a day, 7 days a week<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">As of 9 July 2026, it is <\/span><b>voluntary for local workers<\/b><span style=\"font-weight: 400;\"> and remains <\/span><b>mandatory for foreign workers<\/b><span style=\"font-weight: 400;\">, following a Cabinet decision<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local employees who don\u2019t want to contribute can <\/span><b>opt out by completing a liability release certificate<\/b><span style=\"font-weight: 400;\"> (perakuan pelepasan liabiliti), available online from <\/span><b>13 July 2026<\/b><span style=\"font-weight: 400;\"> \u2014 and can rejoin at any time<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The contribution is <\/span><b>fully employee-borne<\/b><span style=\"font-weight: 400;\">; employers deduct and remit it on the employee\u2019s behalf via the ASSIST portal<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribution rates are phased: <\/span><b>0.75%<\/b><span style=\"font-weight: 400;\"> (first two years), <\/span><b>1.0%<\/b><span style=\"font-weight: 400;\"> (next three years), <\/span><b>1.25%<\/b><span style=\"font-weight: 400;\"> (sixth year onwards)<\/span><\/li><\/ul><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\"><strong>IN SHORT<\/strong>: Lindung 24 Jam extends SOCSO protection to accidents outside working hours, 24\/7. Live since 1 June 2026, it is now voluntary for Malaysian workers and mandatory for foreign workers. Contributions are borne entirely by employees, deducted and remitted by employers. Local workers who opt out must submit a liability release certificate through their employer\u2019s HR.<\/span><\/p><hr \/><h2><strong>What Is Lindung 24 Jam and When Did It Start?<\/strong><\/h2><p><span style=\"font-weight: 400;\">Lindung 24 Jam \u2014 officially the <\/span><i><span style=\"font-weight: 400;\">Skim Kemalangan Bukan Bencana Kerja<\/span><\/i><span style=\"font-weight: 400;\"> (Non-Employment Injury Scheme) \u2014 is PERKESO\u2019s round-the-clock protection scheme. It was introduced through the <\/span>Employees\u2019 Social Security (Amendment) Act 2026 (Act A1788) \u2014 which received Royal Assent on 23 February 2026 and was gazetted on 5 March 2026 \u2014 amending the Employees\u2019 Social Security Act 1969 (Act 4) to extend SOCSO coverage beyond the workplace. The scheme came into force on 1 June 2026 and covers <i><span style=\"font-weight: 400;\">non-employment injuries<\/span><\/i><span style=\"font-weight: 400;\">: accidents that happen outside the scope of work and commuting.<\/span><\/p><p><span style=\"font-weight: 400;\">SOCSO (Social Security Organisation), known in Malay as PERKESO (Pertubuhan Keselamatan Sosial), is Malaysia&#8217;s statutory body under the Ministry of Human Resources responsible for administering social security protection for private-sector employees. The two names refer to the same organisation and are used interchangeably across official communications.<\/span><\/p><p><span style=\"font-weight: 400;\">For decades, SOCSO\u2019s Employment Injury Scheme only covered accidents arising out of and in the course of employment \u2014 workplace injuries, commuting accidents, and occupational diseases. Lindung 24 Jam closes that gap. A \u201cnon-employment injury\u201d is defined as a personal injury caused by an accident not arising out of and in the course of employment (excluding the circumstances specified in section 96B).<\/span><\/p><p><span style=\"font-weight: 400;\">Following a Cabinet decision announced on <\/span>8 July 2026 &#8211; with the Human Resources Minister confirming details the next day, the scheme is now voluntary for local workers and mandatory for foreign workers<span style=\"font-weight: 400;\">. You can verify official notices and guidelines on <\/span><a href=\"https:\/\/www.perkeso.gov.my\/en\/skim-kemalangan-bukan-bencana-kerja-lindung-24-jam.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">PERKESO\u2019s Lindung 24 Jam portal<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><h2><strong>SOCSO Contribution Rates (Before &amp; After June 2026): What Employers and Employees Actually Pay<\/strong><\/h2><p><span style=\"font-weight: 400;\">With Lindung 24 Jam, an additional employee-borne contribution applies for the new 24-hour non-occupational accident protection. Contribution schedules are published in the official gazette by <\/span><a href=\"https:\/\/www.perkeso.gov.my\/en\/skim-kemalangan-bukan-bencana-kerja-lindung-24-jam.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">PERKESO<\/span><\/a><span style=\"font-weight: 400;\"> \u2014 employers should expect a small incremental change and ensure payroll systems apply the updated schedules. For contributing local workers and all foreign workers, the illustrative figures below apply.<\/span><\/p><table><tbody><tr><td><b>Monthly Salary (RM)<\/b><\/td><td><b>Employer Contribution (Unchanged)<\/b><\/td><td><b>Employee Contribution (Before)<\/b><\/td><td><b>Lindung 24 Jam add-on<\/b><\/td><td><b>Employee Contribution from 1 Jun 2026*<\/b><\/td><\/tr><tr><td><span style=\"font-weight: 400;\">RM1,000-RM1,100<\/span><\/td><td><span style=\"font-weight: 400;\">RM18.35<\/span><\/td><td><span style=\"font-weight: 400;\">RM5.25<\/span><\/td><td><span style=\"font-weight: 400;\">RM7.85<\/span><\/td><td><b>RM13.10<\/b><\/td><\/tr><tr><td><span style=\"font-weight: 400;\">RM2,000-RM2,100<\/span><\/td><td><span style=\"font-weight: 400;\">RM35.85<\/span><\/td><td><span style=\"font-weight: 400;\">RM10.25<\/span><\/td><td><span style=\"font-weight: 400;\">RM15.35<\/span><\/td><td><b>RM25.60<\/b><\/td><\/tr><tr><td><span style=\"font-weight: 400;\">RM3,000-RM3,100<\/span><\/td><td><span style=\"font-weight: 400;\">RM53.35<\/span><\/td><td><span style=\"font-weight: 400;\">RM15.25<\/span><\/td><td><span style=\"font-weight: 400;\">RM22.85<\/span><\/td><td><b>RM38.10<\/b><\/td><\/tr><tr><td><span style=\"font-weight: 400;\">RM4,000-RM4,100<\/span><\/td><td><span style=\"font-weight: 400;\">RM70.85<\/span><\/td><td><span style=\"font-weight: 400;\">RM20.25<\/span><\/td><td><span style=\"font-weight: 400;\">RM30.35<\/span><\/td><td><b>RM50.60<\/b><\/td><\/tr><tr><td><span style=\"font-weight: 400;\">Exceeds RM6,000 (ceiling)<\/span><\/td><td><span style=\"font-weight: 400;\">RM104.15<\/span><\/td><td><span style=\"font-weight: 400;\">RM29.75<\/span><\/td><td><span style=\"font-weight: 400;\">RM44.65<\/span><\/td><td><b>RM74.40<\/b><\/td><\/tr><\/tbody><\/table><p><i><span style=\"font-weight: 400;\">*Note: The table above shows selected wage bands for illustration only, based on PERKESO&#8217;s wage-band table under the First Category \u2014 it is not the full contribution schedule. For the complete table covering every wage band per RM100 increment, refer to <a href=\"https:\/\/www.perkeso.gov.my\/images\/lindung\/lindung-24-jam\/NewContributionRateIncludingSKBBK.pdf\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"text-decoration: underline;\">PERKESO&#8217;s official New Contribution Rate Including SKBBK (PDF)<\/span><\/a>. For local workers who opt out, no Lindung 24 Jam deduction applies<\/span><\/i><\/p><h2><strong>What Is Lindung 24 Jam?<\/strong><\/h2><h3>What exactly is Lindung 24 Jam, and what does the name mean?<\/h3><p><span style=\"font-weight: 400;\">Lindung 24 Jam \u2014 officially <\/span><i><span style=\"font-weight: 400;\">Skim Kemalangan Bukan Bencana Kerja<\/span><\/i><span style=\"font-weight: 400;\"> (Non-Employment Injury Scheme) \u2014 is PERKESO\u2019s new round-the-clock protection scheme for workers in Malaysia. The name is straightforward: <\/span><i><span style=\"font-weight: 400;\">lindung<\/span><\/i><span style=\"font-weight: 400;\"> means protection, and <\/span><i><span style=\"font-weight: 400;\">24 jam<\/span><\/i><span style=\"font-weight: 400;\"> means 24 hours. It extends SOCSO coverage to accidents that happen outside working hours \u2014 a protection that simply did not exist before.<\/span><\/p><h3><span style=\"font-weight: 400;\">What is the difference between the SOCSO Employment Injury Scheme and Lindung 24 Jam?<\/span><\/h3><p><span style=\"font-weight: 400;\">These are two distinct but complementary layers of protection, both administered by PERKESO. The Employment Injury Scheme covers accidents that arise directly out of and in the course of employment \u2014 workplace injuries, commuting accidents, and occupational diseases. Lindung 24 Jam fills the gap by covering non-employment injuries: accidents that happen when an employee is completely off the clock. If a worker sprains their ankle at the office, the Employment Injury Scheme applies. If that same worker falls at home on a Sunday, Lindung 24 Jam applies \u2014 provided they are contributing to it.<\/span><\/p><h3><span style=\"font-weight: 400;\">What accidents and injuries are covered under Lindung 24 Jam?<\/span><\/h3><p><span style=\"font-weight: 400;\">Contributing employees are protected against <\/span><i><span style=\"font-weight: 400;\">kemalangan bukan bencana kerja<\/span><\/i><span style=\"font-weight: 400;\"> (non-employment accidents) \u2014 including slips and falls at home or in public spaces, road accidents during off-duty hours, and injuries at shopping malls, markets, or recreational areas. Accidents outside the scope of work and commuting now fall within this coverage.<\/span><\/p><h3><span style=\"font-weight: 400;\">Before vs. After: What Changed<\/span><\/h3><table><tbody><tr><td><p><b>Aspect<\/b><\/p><\/td><td><p><b>Before Lindung 24 Jam\u00a0<\/b><\/p><\/td><td><p><b>After Lindung 24 Jam\u00a0<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Coverage hours<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Work hours &amp; commute only<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">24 hours, 7 days a week<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Workplace accidents<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/> Covered<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/> Covered<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Commuting accidents<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/> Covered<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/> Covered<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Off-duty road accidents<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/274c.svg\" alt=\"\u274c\" \/> Not covered<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/> Covered<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Accidents at home<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/274c.svg\" alt=\"\u274c\" \/> Not covered<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/> Covered<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Injuries in public spaces<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/274c.svg\" alt=\"\u274c\" \/> Not covered<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2705.svg\" alt=\"\u2705\" \/> Covered<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Who pays the premium<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u2014<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Employee only<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Participation (local workers)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u2014<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Voluntary (opt-out available)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Participation (foreign workers)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">9.6 million<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Mandatory<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/p><h3><span style=\"font-weight: 400;\">What benefits are available under Lindung 24 Jam?<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/h3><table><tbody><tr><td><p><b>Benefit Category<\/b><\/p><\/td><td><p><b>Details \/ Local Term<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Medical Treatment<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Coverage for medical care related to the injury<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Temporary Disability Benefit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Faedah Hilang Upaya Sementara (FHUS)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Permanent Disability Benefit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Faedah Hilang Upaya Kekal (FHUK)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Dependants&#8217; Benefit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Faedah Orang Tanggungan (FOT)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Constant Attendance Allowance<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Elaun Layanan Tetap (ELS)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Funeral Management Benefit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Faedah Pengurusan Mayat (FPM)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Rehabilitation Support<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Physical and vocational rehabilitation assistance<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Educational Loan Facility<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Financial assistance for education purposes<\/span><\/p><\/td><\/tr><\/tbody><\/table><h3>What\u2019s Not Covered Under Lindung 24 Jam<\/h3><p><span style=\"font-weight: 400;\">The scheme does not cover:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accidents occurring <\/span><b>outside Malaysia<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign insured persons who misuse valid immigration passes\/permits or breach entry conditions under the Immigration Act 1959\/63<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Self-employment<\/b><span style=\"font-weight: 400;\"> injuries (covered separately under Act 789)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Domestic worker<\/b><span style=\"font-weight: 400;\"> injuries (covered under Act 838)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conditions caused by <\/span><b>illness<\/b><span style=\"font-weight: 400;\"> \u2014 e.g. diabetes, fever, high blood pressure<br \/><\/span><\/li><\/ul><h2><strong><br \/>What Does This Mean for Employers?<\/strong><\/h2><h3><span style=\"font-weight: 400;\">Is Lindung 24 Jam compulsory for all employers?<\/span><\/h3><p>No \u2014 not anymore. As of 9 July 2026, contributions are voluntary for Malaysian workers, following a Cabinet decision that took public feedback into account. Local employees can choose whether to contribute based on their own circumstances. The scheme remains mandatory for foreign workers under existing legal provisions.<\/p><h3>How do employees opt out of Lindung 24 Jam?<\/h3><p><span style=\"font-weight: 400;\">Local workers who choose not to contribute must complete a <\/span>liability release certificate (<i>perakuan pelepasan liabiliti<\/i>), a form downloadable online from 13 July 2026. Because contributions are paid through the employer, workers must also inform their employer\u2019s HR department of the decision. Those who complete the certificate are exempted from contributing for July. The certificate also protects both the employer and SOCSO from liability: if an accident, injury, or death occurs outside working hours after an employee opts out, no benefit is payable.<\/p><h3>Can an employee rejoin after opting out?<\/h3><p>Yes. Employees who opt out can rejoin the scheme at any time. SOCSO has encouraged workers to keep contributing at the entry rate of 0.75% to stay protected against off-duty accidents.<\/p><h3>Who pays for the Lindung 24 Jam contribution \u2014 employer or employee?<\/h3><p>The additional <i>caruman SOCSO<\/i> for Lindung 24 Jam is borne entirely by employees. As an employer, your direct cost does not increase. Your role is to deduct the correct amount from each contributing employee\u2019s wages and remit it to PERKESO via the ASSIST portal on time \u2014 while correctly excluding local employees who have opted out.<\/p><h3>What does the voluntary change mean for employer administration?<\/h3><p><span style=\"font-weight: 400;\">Because participation is now voluntary for locals, the employer\u2019s job shifts from <\/span><i><span style=\"font-weight: 400;\">blanket deduction<\/span><\/i><span style=\"font-weight: 400;\"> to <\/span><i><span style=\"font-weight: 400;\">administration and record-keeping<\/span><\/i><span style=\"font-weight: 400;\">. You should:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect and file <\/span>liability release certificates from employees who opt out, and keep them as your liability record<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Update payroll to stop deductions for opted-out locals and maintain mandatory deductions for foreign workers<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Track mid-year rejoins, since employees can opt back in at any time<\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Continue remitting via the ASSIST portal by the 15th of the following month for all contributing employees<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Communicate the voluntary choice clearly so employees make an informed decision<\/span><\/span><\/li><\/ol><h3>How much extra will SOCSO deduct under Lindung 24 Jam?<\/h3><p><span style=\"font-weight: 400;\">For contributing employees, the premium is fully employee-funded and introduced in phases:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Phase 1 (first two years): <\/b><span style=\"font-weight: 400;\">0.75%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Phase 2 (next three years): <\/b><span style=\"font-weight: 400;\">1.00%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Phase 3 (sixth year onwards): <\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">1.25%<\/span><\/span><\/li><\/ul><h3>Does Lindung 24 Jam cover foreign workers?<\/h3><p><span style=\"font-weight: 400;\">Yes \u2014 and for foreign workers it is <\/span><b>mandatory<\/b><span style=\"font-weight: 400;\">. Contributions for foreign workers remain compulsory under existing legal provisions and are <\/span><i><span style=\"font-weight: 400;\">not<\/span><\/i><span style=\"font-weight: 400;\"> subject to the opt-out available to local employees. Employers with a mixed workforce must keep foreign-worker contributions running even where local staff have opted out.<\/span><\/p><h3>Employer Compliance Checklist<\/h3><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Audit your payroll system<\/b><span style=\"font-weight: 400;\"> \u2014 confirm whether your software auto-updates statutory tables or requires manual input<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Configure Lindung 24 Jam deductions<\/b><span style=\"font-weight: 400;\"> \u2014 mandatory for foreign workers; applied to local workers who have not opted out (effective from the 1 June 2026 payroll)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Set up an opt-out process<\/b><span style=\"font-weight: 400;\"> \u2014 distribute and collect liability release certificates and record each choice<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Communicate with employees<\/b><span style=\"font-weight: 400;\"> \u2014 brief your team on what Lindung 24 Jam means and that participation is their choice<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Review your payslip template<\/b><span style=\"font-weight: 400;\"> \u2014 ensure the SOCSO \/ Lindung 24 Jam deduction line is clearly labelled<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Check remittance deadlines<\/b><span style=\"font-weight: 400;\"> \u2014 PERKESO contributions are due by the 15th of the following month<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Retain documentation<\/b><span style=\"font-weight: 400;\"> \u2014 keep certificates and updated payroll runs as audit evidence<\/span><\/li><\/ol><h3>\u00a0<\/h3><h3>What happens if my company doesn\u2019t handle Lindung 24 Jam contributions correctly?<\/h3><p><span style=\"font-weight: 400;\">Incorrect contributions \u2014 whether under-deduction, deducting from someone who opted out, missing a mandatory foreign-worker contribution, or late remittance \u2014 can result in financial penalties under the Employees\u2019 Social Security Act. Discrepancies discovered during a PERKESO audit may trigger back-payment demands, compounding interest on unpaid amounts, and in serious cases, legal proceedings. For SMEs without dedicated payroll teams, the mix of voluntary local opt-outs and mandatory foreign-worker contributions is a genuinely error-prone window if payroll processes are not properly set up.<\/span><\/p><h2><strong>What Does This Mean for Employees?<\/strong><\/h2><p><span style=\"font-weight: 400;\">For employees, Lindung 24 Jam offers significantly broader protection for a modest personal SOCSO deduction \u2014 and, for local workers, it is now a choice.<\/span><\/p><h3>Do I need to register separately for Lindung 24 Jam?<\/h3><p><span style=\"font-weight: 400;\">No. Existing SOCSO contributors were automatically enrolled when the scheme took effect on 1 June 2026 \u2014 no separate registration is required. Local employees who prefer not to participate simply complete the <\/span>liability release certificate<span style=\"font-weight: 400;\"> through their employer\u2019s HR (available from 13 July 2026). Foreign workers remain covered automatically and cannot opt out.<\/span><\/p><h3>Should I stay in the scheme?<\/h3><p><span style=\"font-weight: 400;\">That\u2019s a personal decision. Staying in means your SOCSO protection no longer stops when you clock out \u2014 a late-night accident, a weekend injury, or a fall at home is covered, for a deduction starting at 0.75% of wages. The <\/span><i><span style=\"font-weight: 400;\">potongan gaji<\/span><\/i><span style=\"font-weight: 400;\"> (salary deduction) appears as a clearly labelled line on your payslip. If you opt out and later change your mind, you can rejoin at any time.<\/span><\/p><h2><strong>Lindung 24 Jam by the Numbers<\/strong><\/h2><p><span style=\"font-weight: 400;\">Since launch, uptake and payouts have been substantial:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\">207,000 employers<span style=\"font-weight: 400;\"> and <\/span>2.27 million workers<span style=\"font-weight: 400;\"> registered (1.92 million local, 307,000 foreign) as of 9 July 2026<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">RM58 million<span style=\"font-weight: 400;\"> in accumulated contributions<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">1,056 claims<span style=\"font-weight: 400;\"> received, averaging <\/span>~27 per day<span style=\"font-weight: 400;\">, with almost <\/span>RM2 million<span style=\"font-weight: 400;\"> disbursed<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SOCSO will conduct an <\/span>actuarial review<span style=\"font-weight: 400;\"> and table sustainability findings to the government by year-end, now that local participation is voluntary<\/span><\/li><\/ul><h2><b>Why SMEs and Startups Need to Get This Right<\/b><\/h2><p><span style=\"font-weight: 400;\">The voluntary change makes payroll more complex, not less. Instead of applying one flat deduction, SMEs now have to track <\/span>who has opted out, who is still in, who has rejoined, and which workers are foreign<span style=\"font-weight: 400;\"> (and therefore mandatory) \u2014 all while keeping remittances accurate and on time.<\/span><\/p><p><span style=\"font-weight: 400;\">Without dedicated HR or payroll teams, most SMEs manage <\/span><i><span style=\"font-weight: 400;\">caruman berkanun<\/span><\/i><span style=\"font-weight: 400;\"> (statutory contributions) manually or through basic tools, leaving room for error. Deducting from an employee who has opted out, or missing a mandatory foreign-worker contribution, both create compliance problems. Late remittance carries penalties. And without transparent, itemised payslips, employees may question changes to their take-home pay \u2014 creating internal disputes that are hard to resolve without proper documentation. If a PERKESO audit surfaces inconsistent deduction or certificate records, SMEs with incomplete records face the highest exposure.<\/span><\/p><h2><b>How PeopleX Payroll Keeps Your Business Compliant with Lindung 24 Jam<\/b><\/h2><h3>How can PeopleX help my business manage the new SOCSO changes?<\/h3><p><a href=\"https:\/\/www.peoplex.ai\/zh\/payroll\/\"><span style=\"font-weight: 400;\">PeopleX<\/span><\/a><span style=\"font-weight: 400;\"> is built precisely for Malaysian SMEs, small business owners, and startups navigating statutory compliance. PeopleX is a Malaysia-based payroll and HR technology company serving businesses of all sizes \u2014 from 1-person startups to large corporate organisations.<\/span><\/p><p><b>Built for compliance. <\/b><span style=\"font-weight: 400;\">PeopleX monitors and applies the latest EPF, SOCSO (including Lindung 24 Jam caruman rates), EIS, and LHDN rates \u2014 so you never need to manually track gazette publications or update spreadsheets.<\/span><\/p><p><b>Opt-out and rejoin tracking. <\/b><span style=\"font-weight: 400;\">PeopleX helps you record which local employees have opted out, keep mandatory foreign-worker contributions running, and handle mid-year rejoins \u2014 the exact administration the voluntary change creates.<\/span><\/p><p><b>Managed payroll expertise. <\/b><span style=\"font-weight: 400;\">PeopleX\u2019s managed payroll service puts a team of compliance professionals in charge of calculation, deduction, and remittance, removing the risk of errors from your plate entirely.<\/span><\/p><p><b>Transparent, itemised payslips. <\/b><span style=\"font-weight: 400;\">Employees receive digital payslips that clearly show each <\/span><i><span style=\"font-weight: 400;\">potongan<\/span><\/i><span style=\"font-weight: 400;\"> (deduction) \u2014 including the SOCSO line under Lindung 24 Jam \u2014 eliminating confusion and internal disputes before they start.<\/span><\/p><p><b>Onboarding within 48 hours. <\/b><span style=\"font-weight: 400;\">Whether you have 5 employees or 500, PeopleX can onboard your business rapidly so you get fully compliant fast.<\/span><\/p><p><b>PDPA-aligned data security. <\/b><span style=\"font-weight: 400;\">All payroll data is stored on a cloud-based platform aligned to Malaysia\u2019s Personal Data Protection Act.<\/span><\/p><p><a href=\"https:\/\/www.peoplex.ai\/zh\/hr-tech\/\"><span style=\"font-weight: 400;\">Integrated HR tools<\/span><\/a><span style=\"font-weight: 400;\">. Beyond payroll, PeopleX\u2019s HR system software covers leave management, attendance tracking with geolocation and geofencing, and AI-powered digital claims \u2014 a single platform to manage your people.<\/span><\/p><p><span style=\"font-weight: 400;\">Still managing payroll manually and worried about staying compliant? Read our guide on <\/span><a href=\"https:\/\/www.peoplex.ai\/zh\/tips\/payroll\/your-essential-outsourcing-guide-to-payroll-service-for-small-business-in-malaysia\/\"><span style=\"font-weight: 400;\">payroll outsourcing for small businesses in Malaysia<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>SOCSO&#8217;s Lindung 24 Jam gives 24-hour coverage for non-work accidents \u2014 now voluntary for local workers, mandatory for foreign workers. Employer &#038; employee guide, plus how PeopleX keeps payroll compliant.<\/p>","protected":false},"author":94,"featured_media":265225,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mo_disable_npp":"","footnotes":""},"categories":[72,7],"tags":[],"class_list":["post-265192","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-payroll","category-tips"],"jetpack_featured_media_url":"https:\/\/www.peoplex.ai\/wp-content\/uploads\/2026\/07\/Socso-Lindung-24-Jam.png","_links":{"self":[{"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/posts\/265192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/users\/94"}],"replies":[{"embeddable":true,"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/comments?post=265192"}],"version-history":[{"count":33,"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/posts\/265192\/revisions"}],"predecessor-version":[{"id":265262,"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/posts\/265192\/revisions\/265262"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/media\/265225"}],"wp:attachment":[{"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/media?parent=265192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/categories?post=265192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.peoplex.ai\/zh\/wp-json\/wp\/v2\/tags?post=265192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}