New SOCSO "Lindung 24 Jam" Scheme, Effective 1st June 2026
- Angel Tai
- 19 hours ago
- 5 min read
Updated: 6 hours ago
An employee working from home picks up their child from school during their lunch break and is involved in a road accident. Under traditional SOCSO coverage, this situation may fall into a grey area because the activity may be considered personal rather than work-related.
However, starting 1st June 2026, PERKESO’s new Lindung 24 Jam scheme aims to address situations like this. Here’s what employers should know about the latest SOCSO update.
What’s Changing in SOCSO in 2026?
Effective 1st June 2026, PERKESO has introduced the Skim Kemalangan Bukan Bencana Kerja Lindung 24 Jam (SKBBK), also known as the 24-Hour Non-Work Disaster Scheme under the Employees' Social Security Act 1969 (Act 4).
Previously, SOCSO mainly covered employees during working hours, commuting, or for occupational diseases. Accidents happening outside these situations often fell outside traditional coverage, leaving employees and their families to bear the financial burden.
As more businesses adopt flexible and remote work, the line between work time and personal time is no longer clear. In addition, many workers in the B40 group also cannot afford private accident insurance, making SOCSO their only safety net.
Under the Lindung 24 Jam scheme, your employees are now covered 24 hours a day, 7 days a week, regardless of where they are or what they are doing when an accident occurs.
The scheme applies to all eligible SOCSO contributors under the Employees' Social Security Act 1969 (Act 4), including:
Malaysian employees
Foreign employees
Employees aged 60 and above, as long as they remain employed
There is no age limit for coverage, provided the employee is still actively employed.
What Types of Incidents Are Covered?
Employees covered under SOCSO are eligible for the following benefits:
Medical Benefits
Free treatment at PERKESO panel clinics or government hospitals.
Disablement Benefits
Financial support for temporary or permanent injury.
Dependants’ Benefits
Financial support for family members if the employee passes away.
Funeral Benefits
Assistance with funeral-related costs.
Constant Attendance Allowance
For employees requiring full-time personal care
Rehabilitation and Education Assistance
Support for recovery and dependants’ education.
Let's say an employee suffers injuries during a recreational activity on a weekend. Previously, this would generally fall outside traditional SOCSO employment injury protection. Under the new scheme, incidents like this may now qualify for coverage, subject to PERKESO’s assessment.
What Is NOT Covered?
While the Lindung 24 Jam scheme broadens protection significantly, some situations remain outside its coverage. According to PERKESO, the following are not covered:
Accidents occurring outside Malaysia
Work-related accidents (already covered under the Employment Injury Scheme)
Self-employed individuals under the Self-Employment Social Security Act
Medical conditions or illnesses not caused by accidents, such as diabetes, fever, high blood pressure, or etc
Updated PERKESO Contribution Rates
Under the Lindung 24 Jam scheme, employees are now required to contribute a portion of their monthly wages toward the new 24-hour protection coverage. For employers, the PERKESO contribution rate remains at 1.95%.
The employee contribution will be introduced gradually across three phases:
Phase 1 (2026-2027): 0.75% contribution
Phase 2 (2028-2030): 1.00% contribution
Phase 3 (2030 onwards): 1.25% contribution
Calculated from monthly wages, subject to a salary ceiling of RM6,000.
Below is the PERKESO contribution based on the Phase 1 implementation rates:
Employment Injury Scheme (EIS) | Invalidity Scheme (SOCSO) | Lindung 24-Jam Scheme (NEW*) | Total | |
Employee | ~0.2% | ~0.5% | ~0.75%* | ~1.45% |
Employer | ~0.2% | ~1.75% | - | ~1.95% |
Here’s an example of how the new deduction may affect an employee earning RM3,000 per month:
Before June 2026 | From June 2026 | |
Employee | RM 20.65 (EIS + SOCSO) | RM 42.75 (EIS + SOCSO+24-Jam) |
Employer | RM 57.55 (EIS + SOCSO) | RM 57.55 (EIS + SOCSO) |
For the exact contribution amount based on your employees' wage brackets, refer to the latest SOCSO contribution table on the PERKESO website.
What Employers Need To Do?
With the Lindung 24 Jam scheme taking effect from 1 June 2026, here is what you need to action on your end.
1. Inform Your Team
Ensure company policies clearly document working hours and accident reporting procedures, especially for hybrid or flexible work arrangements. Employees should also be informed about the new deduction appearing on their payslip, what the scheme covers, how incidents should be reported, and what supporting documents may be required for claims, such as police reports, medical certificates, and related documents.
2. Update Your Payroll System
Payroll systems and submission should be updated to reflect the revised contribution tables. Employers are responsible for deducting the contributions from employee salaries and submitting them to PERKESO monthly. Failure to do so may result in penalties. In addition, PERKESO has also introduced a new combined submission file format for SOCSO, EIS, and SKBBK.
3. Monitor PERKESO Communication
Continuously monitor updates from PERKESO at www.perkeso.gov.my, or engage your outsourced payroll or HR provider to receive timely alerts once the official gazette notification is issued.
Frequently Asked Questions
1. Does this mean all personal accidents are covered?
Not necessarily. The Lindung 24-Jam scheme aims to provide broader protection, but eligibility and claim approval will still depend on PERKESO’s assessment and applicable conditions.
2. Will employer SOCSO contributions increase?
Under the Lindung 24 Jam scheme, employees are now required to contribute an additional amount towards the new 24-hour protection coverage. Employer contribution rates remain unchanged.
3. Does this replace the existing employment injury scheme?
No. The existing Employment Injury Scheme (EIS) under SOCSO is still in place. The Lindung 24 Jam scheme is an additional protection scheme that expands coverage beyond traditional work-related accidents.
4. Are contract or part-time employees covered under Lindung 24-Jam?
Potentially, yes. Contract and part-time employees may still be covered as long as they are registered and contributing to PERKESO, subject to eligibility requirements.
5. What happens if employers fail to deduct contributions?
Employers who fail to deduct and submit contributions may face legal action or penalties under the applicable laws. Upon conviction, employers may face imprisonment of up to 2 years, a fine of up to RM10,000, or both.
6. Is there a grace period for employers?
Yes. PERKESO will provide a 6-month grace period starting from 1 June 2026. During this period, employers will be exempted from penalties or legal action specifically related to non-compliance under the SKBBK scheme. However, other existing legal obligations and compliance requirements will still apply.
How We Can Help?
With new statutory updates happening regularly, managing payroll and compliance internally can become time-consuming and stressful.
At Synergy Outsourcing, we help Malaysian businesses handle payroll, statutory submissions, and HR compliance accurately and efficiently, so there’s less to worry about when regulations change. If you would like to learn more about how we can support your HR compliance needs, call us at 📞+6 010-277 0718 or email us at info at 📩 info@synergy-outsourcing.com
