Effective 1 June 2026, Malaysia introduced a new social security scheme that gives employees 24‑hour protection from non‑work accidents. Employers must act fast when a staff member hands in the declaration form.
HR teams must verify each document and update payroll so the correct contribution and deduction show on salary and wages. This keeps coverage active and secures the benefits that the scheme provides.
Employees can opt out, but they must follow PERKESO’s official process before the deadline. Employers should complete initial contributions by 15 July 2026 to stay compliant.
Communicate changes clearly to employees and confirm that systems apply contributions correctly. That way, employers protect staff from accidents at home and during personal hours while keeping records accurate.
Key Takeaways
- Scheme active since June 2026; employers must manage new deductions.
- HR must verify declaration forms and update payroll records promptly.
- Protection covers accidents at home and outside work hours.
- Employees may opt out via PERKESO procedures before the cutoff.
- Initial contribution process must be completed by July 2026 for compliance.
Understanding the Lindung 24 Jam HR Guide
This concise resource explains how people teams should implement PERKESO’s new social security scheme and support employees through the change.
PERKESO introduced the lindung jam initiative to close the protection gap for accidents that happen outside work. The plan gives comprehensive benefits to staff who lack coverage under the employment injury framework.
The guide acts as a primary tool for practitioners. It outlines obligations, record updates, and communication steps so employers can keep coverage active and correct.
“This scheme strengthens security for workers across sectors and clarifies employer responsibilities.”
- Explains core benefits and who is covered.
- Shows how to manage employee notifications and forms.
- Helps HR act as a bridge between perkeso and staff.
Familiarize your team with the terms now so employees receive the intended protection and benefits without delay.
Defining the Scope of the Non-Employment Injury Scheme
Start by clarifying which staff fall under the non-employment injury arrangement. This prevents gaps in registration and ensures prompt access to benefits when accidents happen outside work.
Coverage Eligibility
Skim Kemalangan Bukan Bencana Kerja covers all local and foreign employees who are subject to the Employees’ Social Security Act 1969. Employers must register eligible staff to enable social security protection for non-work accidents.
Age Limits
There is no specific age limit for coverage under the scheme. As long as a person retains employed status, they remain eligible for the injury scheme and associated benefits.
- Complementary protection: This scheme sits alongside the existing employment injury scheme to widen the safety net.
- Employer duty: Ensure all employees social security records reflect the new coverage to avoid claim denials.
- Scope: Coverage applies to non-work accidents, offering social security protection beyond employment-related incidents.
| Feature | Who is Covered | Age Limit |
|---|---|---|
| Skim Kemalangan Bukan Bencana Kerja | Local and foreign employees under the act | No age limit if employed |
| Relation to Employment Injury | Complements existing employment injury scheme | N/A |
| Protection Type | Non-employment accidents and benefits | N/A |
Distinguishing Between Work-Related and Personal Accidents
A clear timeline of when an injury happened helps assign claims to the right scheme. Mark whether the event took place during work hours or while off duty.
Work-related incidents — such as injuries while performing duties — remain under the employment injury scheme. These claims follow the established reporting route and benefits.
Personal accidents fall under lindung jam protection. Examples include falls at home, road accidents during personal travel, and injuries from recreational activities outside work hours.
Commuting nuances: Commuting accidents that are linked to work duties stay with the employment injury scheme. Personal travel and non-work trips are covered by the new protection.
- Keep precise records of the date, time, and context of an accident.
- Educate employees so claims reach the correct PERKESO scheme.
- Review each case quickly to avoid misdirected claims.
| Type | Where it is Covered | Typical Examples |
|---|---|---|
| Work-related | Employment injury scheme | On-site injuries, task-related accidents |
| Personal | lindung jam protection | Home falls, recreational injuries, personal travel |
| Commuting | Depends on context | Work commute (employment injury), personal trip (personal) |
Managing Mandatory Registration for New Hires
Registering new hires promptly secures social protection from day one and reduces future claim issues. Employers must complete PERKESO enrollment for every new staff member so the lindung jam benefit applies automatically.
Onboarding documentation should clearly state the 30-day election window that lets an employee opt out if they choose. Explain this right during orientation and capture their decision in writing.
Onboarding Documentation
Make the scheme part of standard forms and payroll setup. That ensures contributions start with the first salary run and protects employees against accidents from day one.
- Ensure PERKESO registration is completed during intake.
- Explain scheme requirements and the 30-day opt-out period to new employees.
- Integrate enrollment records into payroll so deductions are accurate.
- Keep clear files to show employers met their registration responsibilities.
Tip: A short checklist in the onboarding pack helps staff understand employees social benefits and the role of contributions in safeguarding them at work and outside it.
Implementing Payroll Deductions for Employee Contributions
Begin payroll changes by mapping monthly wages to the new contribution rules and the RM6,000 ceiling.
Wage Ceiling Calculations
Contributions apply to monthly wages up to RM6,000. Calculate the employee share from the capped amount so deductions never exceed the ceiling.
Wage Ceiling Calculations
Apply the phased rates to the capped wage. Phase 1 = 0.75%, Phase 2 = 1.00%, Phase 3 = 1.25%.
Remittance Channels
Employers must remit contributions to PERKESO by the 15th of the following month. Use the official online portal or bank channels listed by PERKESO to avoid delays.
Handling Unpaid Leave
When an employee takes unpaid leave, review eligibility before deducting. If salary is zero, no deduction applies; if partial pay is made, compute contributions on that paid portion.
“Start remitting on time from the first contribution period to maintain compliance and avoid penalties.”
- From June 2026, employers collect and remit employee contributions.
- Update payroll to log each contribution and phase change.
- Keep clear records to show remittance by the 15th monthly deadline.
| Item | Detail | Deadline / Note |
|---|---|---|
| Contribution rates | 0.75% → 1.00% → 1.25% (phased) | Apply phase according to timeline |
| Wage ceiling | RM6,000 | Cap monthly wages for calculations |
| Remittance | PERKESO official channels | By 15th of following month |
Navigating the Voluntary Opt-Out Process for Local Staff
To halt payroll deductions, a local employee must complete the official opt-out process by 31 August 2026.
Local employees who wish to leave the lindung jam scheme can submit a declaration via the LINDUNG Faedah Portal or at any PERKESO counter. Deadline: 31 August 2026.
Once an employee opts out, they are no longer covered for the opted period. That means no contribution will be taken and no benefits from the scheme apply for that time.
After july 2026, the employer must stop deduction for any staff who successfully exit. HR should verify each employee status and update payroll records without delay.
“Keep clear records of every opt-out declaration to avoid errors in monthly payroll.”
Tip: Provide staff with portal instructions and confirm opt-out receipts. Accurate records help employees make informed financial choices and protect payroll integrity.
Handling the Grace Period for Compliance
A six-month compliance window beginning in june 2026 gives employers breathing room to align payroll and policies with the new rules.
Use this time to audit systems. Check that every employee record maps to the correct contribution and that payroll calculates deductions accurately.
During the grace period, PERKESO exempts employers from penalties for specific non-compliance. That relief lets teams update software, test payroll runs, and train staff without immediate enforcement.
Act early: set a target to complete system updates well before july 2026 so contributions and remittances run smoothly when the window closes.
Also, use the grace period to educate employees about the scheme and the protection it provides in case of an accident. Clear communication reduces opt-out confusion and helps maintain accurate coverage.
“Treat the grace period as a controlled rollout: verify, correct, and confirm before full enforcement.”
- Audit payroll mappings for contribution accuracy.
- Document changes and test deduction calculations.
- Train staff who handle employee records and remittances.
Communicating Scheme Benefits to Your Workforce
Communications that show practical examples make it easier for employees to see the value of new social protections.
Internal communication strategies
Be clear and factual. Explain that the lindung jam scheme is a statutory social security program, not a company perk or voluntary deduction.
Highlight the core protection: it provides 24-hour coverage for non-work accidents so people know it applies at home and during personal travel.
- Use short emails and pay‑slip notes that show sample incidents covered, such as a home fall or a personal road accident.
- Offer a simple comparison sheet so employees can check scheme benefits versus their personal insurance.
- Train line managers and payroll staff so every employer contact can answer basic queries promptly.
“Clear, consistent communication builds trust and helps employees understand the long‑term benefits of the scheme.”
| Audience | Key Message | Action |
|---|---|---|
| All employees | Statutory protection for non-work accidents | Read FAQ and pay‑slip note |
| New hires | Automatic enrollment unless opted out | Review onboarding packet |
| Managers | How to explain covered accidents | Attend short briefing |
Addressing the Needs of Foreign Employees
Timely registration of foreign workers prevents immigration complications and secures their social security protection. Participation in the Lindung jam scheme is mandatory for foreign employees under the Security Act 1969, so employers must act quickly.
Foreign employees follow the same registration and contribution rules as local staff. That includes enrollment in the skim kemalangan bukan bencana kerja and regular payroll deductions so coverage starts without delay.
- Register every foreign employee under the social security scheme on hire.
- Manage contributions and update payroll so there are no gaps in coverage.
- Explain conditions, rights, and how to report an accident during work or non‑work hours.
“Employers must ensure foreign staff receive the same social security benefits as local employees.”
Clear communication and accurate records protect employees and keep the employer compliant with the social security act. Prioritize this during onboarding and renewals to avoid issues with employment permits and benefits.
Managing Accident Reporting Procedures
Set a clear, fast reporting path so every accident is logged and routed to the right claims channel. Employees must notify their employer quickly so details remain accurate and the social security claim moves forward without delay.
First step: capture date, time, location, and a brief description. Note whether the incident happened during work hours, commuting, or at home.
HR should compare reported facts to the employment injury scheme criteria and the new lindung jam protection. That check determines which PERKESO form and supporting documents are needed.
“Prompt, clear reports help employees get benefits faster and keep employers compliant.”
Make a short staff guide that explains how to report household or personal accidents versus workplace injuries. Include where to send reports, which documents to attach, and expected timelines for follow-up.
- Train managers to flag commuting accidents that may belong to employment injury.
- Require employer verification before submission to PERKESO.
- Keep a copy of every report and supporting proof in the payroll file.
| Action | Responsibility | Why it matters |
|---|---|---|
| Initial incident report | Employee to employer | Preserves facts and starts claims |
| Classification check | Employer | Determines correct scheme and documents |
| Submit to PERKESO | Employer after verification | Enables access to benefits and compliance |
Resolving Common Payroll and Deduction Misconceptions
Labeling each payroll line keeps contribution details visible and straightforward. Clear labels help employees see that the deduction is a statutory PERKESO contribution, not an internal company fee.
Many believe the scheme covers illnesses. It does not: coverage applies to non‑work accidents only. Explain this with simple examples so staff understand what qualifies as an accident under the injury scheme.
Some employees think the deduction is optional or a company product. Emphasize that it is mandatory unless a person has formally opted out. That removes suspicion and reduces queries about salary and wages.
- Show the contribution on pay slips with a clear label and short note.
- Use FAQs that contrast this protection with the employment injury scheme.
- Offer a one‑page summary that explains benefits and claim scope.
“Transparent payroll entries and short staff briefings resolve most misunderstandings and protect employer–employee trust.”
Supporting Employees During the Claims Process
A structured support path helps employees collect medical notes, receipts, and forms needed for PERKESO reviews. Assign a single contact to each claimant so one person manages the process from first report to submission.
When an employee has an accident, prompt help reduces delays. Guide them to gather hospital reports, incident reports, and ID documents. That makes it easier to file with PERKESO and confirm coverage under the lindung jam scheme.
Explain key social security benefits clearly. The plan includes a RM3,000 funeral benefit and a RM500 monthly Constant Attendance Allowance for severe permanent disablement. Document these amounts on claim checklists so employees know what to expect.
Keep communication open. Update employees and their families on progress, and help complete forms or upload documents. The employer should also check payroll records to ensure deductions and remittances match claim periods.
“Timely, clear support helps employees access benefits fast and preserves trust.”
- Support role: assist with documentation and submission.
- Track progress: provide regular updates to employees.
- Record benefits: note RM3,000 funeral and RM500 allowance in files.
| Benefit | Amount | When it applies |
|---|---|---|
| Funeral benefit | RM3,000 | On approved death claim |
| Constant Attendance Allowance | RM500 / month | Severe permanent disablement |
| Claim support | Employer assistance | Documentation and submission |
Preparing for Future Contribution Phase Increases
Start a timeline now to align systems and staff communications with upcoming contribution changes.
Key dates: Phase 2 raises the rate to 1.00% in June 2028. Phase 3 moves it to 1.25% in June 2031.
Employers should update payroll logic well before each change. Test calculation scripts against the RM6,000 ceiling and run dry payrolls to spot errors.
Communicate early to employees so they have time to budget for higher deductions. Use short notices, FAQs, and pay‑slip examples that show the before-and-after impact.
Assign ownership: nominate a person to track phase dates, update payroll, and confirm remittance settings with the finance team.
“Advance planning and clear messages reduce errors and keep trust intact.”
- Maintain a schedule for June 2028 and June 2031 updates.
- Run test payrolls and document configuration changes.
- Notify employees at least three months before a phase change.
| Item | Action | Timing |
|---|---|---|
| Contribution rate | Update payroll calculation to new percentage | Apply from June 2028 and June 2031 |
| Payroll testing | Run validations and correct scripts | Complete 1–2 months before each phase |
| Employee communication | Send clear examples and FAQs | At least 3 months before each change |
Conclusion
The scheme introduced in june 2026 expands employees social security by adding 24‑hour protection for non‑work accidents. This change makes it vital for human resources to track enrollment, confirm contribution calculations, and keep payroll records accurate.
Apply clear processes for declaration and opt‑out. With lindung jam in place, verify each declaration and keep staff informed about contribution levels and what the protection covers.
Stay proactive: update payroll systems ahead of any rate changes, document contributions, and explain benefits so employees know how the scheme helps them. Careful management of contributions ensures smooth claims and trust across the organisation.
