Last updated: 26 October 2026
Short answer: Since 8 July 2026, PERKESO’s LINDUNG 24 JAM scheme is mandatory for foreign workers and voluntary for local employees. If you employ foreign workers, you must deduct the contribution from their salaries and pay it to PERKESO every month. For local staff, you deduct only for those who have not opted out. The employer does not pay any share of this contribution.
Below is a simple checklist for SME owners, based on PERKESO’s official FAQ and website.
What is LINDUNG 24 JAM?
LINDUNG 24 JAM is PERKESO’s Non-Employment Injury Scheme (SKBBK). PERKESO’s FAQ says it provides “round-the-clock (24-hour) protection to eligible employees”, and its foreign worker page describes protection “against accidents that happen outside working hours and not related to the employment”.
PERKESO’s foreign worker page lists the effective date as 1 June 2026. PERKESO’s FAQ states that the scheme is mandatory for foreign workers and voluntary for local employees, effective 8 July 2026.
Who must contribute: foreign workers vs local employees
| Group | Status (from 8 July 2026) | What the employer does |
|---|---|---|
| Foreign workers | Mandatory | Deduct from salary every month and remit to PERKESO |
| Local employees who did not opt out | Covered (automatically enrolled) | Deduct from salary every month and remit to PERKESO |
| Local employees who opted out | Not covered | No LINDUNG 24 JAM deduction |
For LINDUNG 24 JAM foreign workers, the FAQ is clear: foreign workers covered under the Employees’ Social Security Act 1969 [Act 4] are eligible, they “are mandatorily required to contribute”, and they do not need to make a protection selection.
For local employees, the opt-out selection period ran from 13 July to 31 August 2026. Local employees who did not opt out by then “are automatically activated as participants”. Contract and part-time employees are also eligible if they choose to participate.
What about new local employees?
For newly registered local employees, PERKESO says employers must register them on the ASSIST Portal. If the new employee chooses to opt out, the employer submits a Notice of Release of Liability before the first month’s contribution is deducted. The FAQ does not give a separate opt-out deadline for new employees, so check with PERKESO if you are unsure.
Contribution rates and who pays
PERKESO’s FAQ states that contributions “are fully borne by the employee”. Employers do not contribute, but they are responsible for deducting the amount from participating local employees’ and all foreign workers’ salaries and remitting it to PERKESO monthly.
| Phase | Period | Employee rate |
|---|---|---|
| Phase 1 | 1 June 2026 – 31 May 2028 | 0.75% |
| Phase 2 | 1 June 2028 – 31 May 2031 | 1.00% |
| Phase 3 | From 1 June 2031 | 1.25% |
Rates are based on monthly salary, subject to the current wage ceiling of RM6,000. Payments can be made through the ASSIST 2.0 Portal (FPX), Direct Debit Authorisation (DDA), or over the counter at PERKESO’s panel banks.
Is there a LINDUNG 24 JAM grace period?
Yes. PERKESO’s FAQ says it “provides a six (6) month grace period to employers starting from the implementation date”. During this period, employers are exempt from penalties or legal action for non-compliance, although the FAQ notes that “other existing legal non-compliance provisions still apply”. The FAQ does not state an exact end date for the LINDUNG 24 JAM grace period; for a firm date, ask PERKESO directly.
PERKESO’s FAQ also states that employers who fail to make deductions may face, upon conviction, imprisonment of up to two years, a fine not exceeding RM10,000, or both.
A 3-step payroll checklist you can do this week
- Foreign workers: Check last month’s payslips. Is a LINDUNG 24 JAM deduction shown for every foreign worker?
- Local employees: Get the list of staff who opted out. Everyone else should have the deduction. PERKESO’s FAQ says employers can check participation status on the ASSIST Portal under the Contribution Module.
- New hires: For every local employee who joined after August, confirm they are registered on ASSIST and, if they opted out, that the Notice of Release of Liability was submitted.
If your payroll software was set up before July 2026, review whether the deduction settings follow the current rules.
How Tasync can help
Tasync calculates and submits monthly EPF, SOCSO, EIS, PCB and HRDF, issues payslips, and sends a monthly report you can check. We do not handle foreign worker permits, but we can run payroll for companies with foreign workers, including CP22 submissions. If you are comparing payroll outsourcing Malaysia options, or human resource outsourcing Malaysia providers in general, start by knowing your real cost.
Check your real monthly payroll cost with our free calculator, or WhatsApp us for a free estimate.
This article is general information based on PERKESO’s published FAQ and website. It is not legal advice. Details follow PERKESO’s official announcements.
Frequently Asked Questions
Is LINDUNG 24 JAM mandatory for foreign workers?
Yes. PERKESO’s FAQ states the scheme is mandatory for foreign workers and voluntary for local employees, effective 8 July 2026. Foreign workers do not need to make a protection selection.
Can local employees opt out of LINDUNG 24 JAM?
Yes. The opt-out selection period was from 13 July to 31 August 2026. Local employees who did not opt out by then were automatically activated as participants.
Does the employer pay LINDUNG 24 JAM contributions?
No. PERKESO states the contributions are fully borne by the employee. The employer’s job is to deduct the contribution from salary and remit it to PERKESO every month.
What is the LINDUNG 24 JAM contribution rate in 2026?
The rate is 0.75% for Phase 1, from 1 June 2026 to 31 May 2028. It rises to 1.00% from 1 June 2028 and 1.25% from 1 June 2031. Rates are based on monthly salary, subject to the current RM6,000 wage ceiling.
Is there a grace period for LINDUNG 24 JAM?
Yes. PERKESO provides a six-month grace period to employers starting from the implementation date, during which employers are exempt from penalties or legal action for non-compliance. PERKESO’s FAQ does not state an exact end date.
