What is Skim LINDUNG 24 JAM?

Previously, SOCSO mainly provided protection for accidents that occurred:

• During working hours

• While commuting to and from work

• As a result of work-related activities

Under Skim LINDUNG 24 JAM, the scope of protection is expanded to cover certain accidents that occur outside working hours.

Examples may include:

• Slipping and falling at home

• Injuries sustained during weekend sports activities

• Accidents while shopping

• Accidents occurring during personal travel

Subject to PERKESO’s terms and conditions, eligible employees may receive benefits under this scheme.

However, employers and employees should note that SOCSO is not a medical insurance policy. Not every illness, injury, or incident will automatically qualify for compensation. All claims remain subject to PERKESO’s assessment and approval.

Which Employees Are Covered?

According to PERKESO, employees covered under the Employees’ Social Security Act 1969 (Act 4) are required to participate in the scheme.

This generally includes:

• Malaysian employees

• Foreign employees

• Contract employees

• Apprentices and trainees under employment

• Other eligible employees under Act 4

There is no age limit under Skim LINDUNG 24 JAM. Employees who continue working beyond the age of 60 may still enjoy protection under the scheme as long as they remain eligible under PERKESO regulations.

Do Employers Need to Re-Register Existing Employees?

No.

Existing employees who are already registered with PERKESO do not need to be re-registered.

However, new employees joining after the implementation date must still be registered through the existing PERKESO registration procedures.

For employees who work for multiple employers, PERKESO requires the employee to nominate one employer as the contributing employer under Skim LINDUNG 24 JAM, subject to further guidelines issued by PERKESO.

What Is the Contribution Rate?

The initial contribution rate under Skim LINDUNG 24 JAM is:

0.75%

This contribution will be borne by the employee.

Employers are responsible for:

• Deducting the contribution from employee salaries

• Submitting the contribution to PERKESO

• Maintaining accurate payroll records

In summary:

✅ Employee bears the contribution cost
✅ Employer processes the deduction and submission
✅ Payroll systems must be updated accordingly

Although the contribution is employee-funded, employers remain legally responsible for ensuring accurate deduction and timely payment.

When Must Contributions Be Paid?

Employers must continue following the existing SOCSO contribution schedule.

Contributions must be paid on or before the 15th day of the following month.

Example

Salary Month:
June 2026

Contribution Due Date:
On or before 15 July 2026

Failure to deduct or remit contributions correctly may expose employers to compliance risks, penalties, and legal liabilities.

What Should Employers Do Now?

To ensure smooth implementation, employers and HR teams should begin preparations early.

1. Update Payroll Systems

Ensure payroll software is capable of calculating and deducting Skim LINDUNG 24 JAM contributions accurately.

2. Review Employee Information

Verify that employee records are complete and updated, including:

• Name

• NRIC / Passport details

• Employment commencement date

• Salary information

• Job position

3. Review Payroll Processes

Ensure salary calculations and payslips reflect the new deduction correctly.

4. Inform Employees

Since the contribution will be borne by employees, employers should communicate the purpose of the new deduction in advance to avoid confusion.

5. Maintain Proper Records

Payroll records, contribution details, and supporting documents should be systematically maintained for PERKESO verification and future claim purposes.

6. Establish Claim Support Procedures

Employers should be prepared to assist employees with documentation and claim submissions when eligible accidents occur outside working hours.

A Common Misconception Among Employers

Many employers assume:

“Since employees are paying for it, the company does not need to do anything.”

This is incorrect.

Even though the contribution is deducted from employees’ salaries, employers remain responsible for:

• Correct salary deductions

• Timely submission of contributions

• Payroll record maintenance

• Employee communication and awareness

• Assisting employees with claim-related matters

Therefore, Skim LINDUNG 24 JAM is not only an employee benefit issue — it is also a payroll compliance responsibility.

Conclusion

Skim LINDUNG 24 JAM represents a major enhancement to Malaysia’s social security protection framework.

Employees may now enjoy broader accident protection beyond workplace-related incidents, while employers must ensure their payroll systems, HR policies, and compliance procedures are updated accordingly.

Businesses are encouraged to review their existing payroll processes early to avoid implementation issues when the scheme becomes effective on 1 June 2026.

If you are unsure how this new scheme will impact your payroll operations, employee costs, or compliance obligations, feel free to contact us for professional assistance.

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