SOCSO’s New Skim LINDUNG 24 Jam

For years, Malaysian employees have known the Social Security Organisation (SOCSO / PERKESO) as their go-to safety net for mishaps that happen on the job or during their daily commute.

But what happens if you slip off a ladder at home over the weekend, or twist an ankle playing badminton with friends?

skim lindung 24 jam

Historically, those non-work-related accidents fell into a major coverage gap. That is officially changing.

Following the gazetting of the Employees’ Social Security (Amendment) Act 2026, SOCSO is rolling out a massive expansion to its social security framework: Skim LINDUNG 24 Jam (also known as Skim Kemalangan Bukan Bencana Kerja – SKBBK).

Here is a breakdown of what this scheme is, who it covers, and what it means for employers and employees alike.

What is Skim LINDUNG 24 Jam?

As the name suggests, Skim LINDUNG 24 Jam provides round-the-clock, 24/7 protection for eligible employees against accidents that occur outside of working hours and are entirely unrelated to their jobs.

With only about 42% of Malaysian workers currently holding personal accident insurance, this scheme aims to secure the remaining majority, ensuring they aren’t financially ruined by personal mishaps.

What’s Covered:

  • Domestic Accidents: Slips and falls at home, kitchen burns, or injuries while doing DIY repairs.
  • Sports & Recreation: Injuries sustained while at the gym, jogging, or playing sports like football and badminton.
  • Personal Travel & Road Accidents: Getting into a fender bender over the weekend, or while out picking up your kids during a lunch break.
  • Natural Disasters: Accidents resulting from floods, fires, or landslides within Malaysia.

Key Benefits Provided:

If an employee meets with a non-work-related accident, the scheme covers:

  • Medical benefit costs financed by SOCSO (at panel clinics and government hospitals).
  • Temporary and Permanent Disablement Benefits.
  • Dependants’ Benefits (if the accident results in death).
  • Funeral Benefits and Constant Attendance Allowance (if full-time care is required).

What is NOT Covered?

The scheme strictly excludes accidents occurring outside the territory of Malaysia, illness-related conditions (such as diabetes, high blood pressure, or fever), and workplace injuries (which are already covered under the existing Employment Injury Scheme).

When Does It Come Into Effect?

Skim LINDUNG 24 Jam officially takes effect on 1 June 2026.

To give businesses ample time to adapt, SOCSO is offering a 6-month grace period starting from the launch date. During this window, employers will not face compliance penalties or legal action specifically regarding the new SKBBK deductions, allowing payroll teams to seamlessly transition.

Who Needs to Contribute?

The scheme is mandatory for all employees covered under the Employees’ Social Security Act 1969 (Act 4) / LINDUNG Pekerja. This includes:

  • Malaysian citizens and Permanent Residents (PR).
  • Expatriates and valid foreign workers.
  • Employees working under a contract of service or apprenticeship.

Crucial Details to Note:

  • Wage Ceiling: The monthly wage ceiling mirrors standard SOCSO rules, capped at RM6,000 per month.
  • No Age Limit: Unlike the traditional Invalidity Scheme, there is no age cap for LINDUNG 24 Jam. As long as an employee remains actively employed, even past the age of 60, they must contribute and will remain protected.

Employer and Employee Obligations

The most critical operational detail of Skim LINDUNG 24 Jam is its funding structure: The additional contribution premium is fully borne by the employee. Employer contribution rates (currently 1.95%) remain completely unchanged.

However, the administrative burden of executing these deductions falls squarely on the employer.

The Phased Contribution Rates (Employee Share Only)

To minimize sudden financial impacts on workers’ take-home pay, the employee’s contribution will be scaled up gradually in three distinct phases:

Phase

Timeline

Additional Employee
Contribution Rate

Phase 1

First 2 Years (2026 – 2027)

0.75% of monthly wage

Phase 2

Next 3 Years (2028 – 2030)

1.00% of monthly wage

Phase 3

6th Year Onwards (2031 onwards)

1.25% of monthly wage

For Employers: What You Need to Do Now

  1. Update Payroll Systems: Work with your payroll software provider or internal HR teams to integrate the revised SOCSO contribution tables. SOCSO has introduced a new combined submission file format encompassing SOCSO, EIS, and the new SKBBK.
  2. No Re-registration Needed for Existing Staff: You do not need to register your current employees again; SOCSO will map them automatically using existing database records.
  3. Register New Hires via ASSIST 2.0: Any new employees onboarded after 1 June 2026 must be registered normally through the ASSIST 2.0 portal.
  4. Communicate Transparently: Inform your employees about the new statutory deduction on their upcoming June payslips. Clearly explain that this deduction translates directly into 24/7 personal accident protection for them.
  5. Adhere to Deadlines: The monthly remittance deadline remains unchanged, contributions must be submitted to SOCSO on or before the 15th day of the following month.

Final Thoughts

Skim LINDUNG 24 Jam marks a progressive evolution in Malaysia’s social security landscape.

While employees will see a minor dip in their monthly net pay, the trade-off is invaluable peace of mind. Knowing that you and your loved ones are financially insulated from life’s unexpected curveballs, whether you are sitting at your office desk or relaxing at home, makes this a massive win for the Malaysian workforce.

Addendum (July 2026 Update): LINDUNG 24/7 Becomes Voluntary for Malaysians, Remains Mandatory for Foreign Employees

Important Update: On 8 July 2026, the Cabinet announced that participation in the LINDUNG 24/7 (Non-Employment Injury Scheme) would no longer be mandatory for Malaysian employees, following public feedback regarding the compulsory nature of the contributions.

However, the exemption applies only to Malaysian workers. Foreign employees covered under SOCSO remain subject to mandatory participation and contributions under the scheme.

This distinction creates a new compliance requirement for employers, as HR and payroll teams will now need to administer the scheme differently for Malaysian and foreign employees.

What Changes for Malaysian Employees?

Malaysian employees now have the option to:

  • Opt in to LINDUNG 24/7 and enjoy 24-hour protection against non-work-related accidents; or
  • Opt out if they prefer to rely on personal accident insurance, medical insurance, or other private coverage.

As a result, employers should establish a clear enrolment and consent process to capture employees’ participation choices and ensure payroll deductions are only applied where appropriate.

What Changes for Foreign Employees?

For foreign employees, the scheme remains mandatory. Employers must continue to:

  • Register eligible foreign workers under the scheme.
  • Deduct and remit the required contributions through payroll.
  • Maintain appropriate records to demonstrate compliance with SOCSO requirements.

This means organizations with a mixed workforce will need payroll systems capable of applying different treatment based on employee status.

Impact on HR and Payroll Administration

The revised policy creates several practical considerations:

1. Dual Administration Framework

  • Malaysian employees: voluntary participation.
  • Foreign employees: mandatory participation.

2. Payroll System Updates Payroll systems may need new logic to:

  • Process opt-in deductions for Malaysians.
  • Automatically apply mandatory deductions for foreign employees.
  • Track participation records and contribution histories for audit purposes.

3. Employee Communication HR should clearly communicate:

  • The benefits available under LINDUNG 24/7.
  • Contribution rates.
  • The voluntary nature of the scheme for Malaysians.
  • The mandatory requirement for foreign workers.
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