SOCSO "Lindung 24 Jam": New Employee Contribution Scheme Effective 1 June 2026

"Why did my SOCSO deduction increase this month?"

If you've recently asked this question after checking your June 2026 payslip, you're not alone. Thousands of employees across Malaysia have noticed higher PERKESO deductions and are trying to understand what has changed.

The increase is not due to a rise in the existing SOCSO contribution rate. Instead, it stems from the implementation of PERKESO's new LINDUNG 24 Jam scheme, officially known as the Skim Kemalangan Bukan Bencana Kerja (SKBBK).

Effective from 1 June 2026, the scheme expands social security protection by providing coverage for eligible employees who suffer accidents outside working hours and unrelated to their jobs. To fund this additional protection, employees are required to make a new monthly contribution through payroll deductions.

While the higher deduction may come as a surprise, the new scheme aims to provide broader protection by covering accidents that were previously outside the scope of PERKESO's traditional workplace coverage.

In this guide, we'll explain why SOCSO deductions have increased, how much employees need to contribute, who is covered under LINDUNG 24 Jam, and the benefits available under the new scheme.

Key Facts at a Glance

Item	Details
Scheme	LINDUNG 24 Jam (SKBBK)
Effective Date	1 June 2026
Contribution Paid By	Employees only
Initial Contribution Rate	0.75%
Salary Ceiling	RM6,000
Coverage	Non-work-related accidents within Malaysia
Employer Contribution	No additional contribution required

What Is LINDUNG 24 Jam?

LINDUNG 24 Jam, officially known as the Skim Kemalangan Bukan Bencana Kerja (SKBBK), is a new PERKESO protection scheme that provides coverage for employees who suffer accidents outside working hours and not related to their employment.

Previously, PERKESO's Employment Injury Scheme primarily covered workplace accidents and commuting accidents. However, employees who were injured during personal activities generally did not receive protection under the existing scheme.

To close this protection gap, PERKESO introduced LINDUNG 24 Jam, extending social security coverage beyond the workplace.

When Did LINDUNG 24 Jam Start?

The scheme officially took effect on: 1 June 2026

Employers are required to deduct contributions from eligible employees beginning June 2026 and remit the contributions according to PERKESO's existing payment procedures.

Why Did SOCSO Deductions Increase?

Many employees assume that PERKESO has increased its existing SOCSO rates.

However, this is not entirely accurate.

The current employer contribution rates under PERKESO remain unchanged.

The increase comes from a new employee contribution introduced under LINDUNG 24 Jam.

As a result, employees will notice a higher monthly deduction from their salary beginning June 2026.

Who Pays for LINDUNG 24 Jam?

One of the most significant features of the scheme is that it is:

100% funded by employees.

Employers do not make additional contributions under LINDUNG 24 Jam.

According to PERKESO, employers already contribute towards work-related accident protection through existing schemes, while the new contribution is specifically intended to fund protection for non-work-related accidents.

Who Is Covered?

The scheme generally applies to employees covered under the Employees' Social Security Act 1969.

This includes:

Malaysian employees
Permanent residents
Eligible foreign workers
Full-time employees
Part-time employees
Contract employees

Employees must be registered with PERKESO and have active contributions to enjoy protection under the scheme.

What Accidents Are Covered?

LINDUNG 24 Jam covers accidents that:

Occur outside working hours
Are not related to employment
Happen within Malaysia

Examples may include:

Slipping and falling at home
Personal road accidents
Recreational activity injuries
Accidents while carrying out personal errands

The scheme provides protection even when employees are not working.

What Is Not Covered?

The scheme does not cover:

Workplace accidents
Occupational diseases
Work-related injuries
Accidents occurring outside Malaysia
Self-employment accidents covered under separate legislation
Domestic incidents covered under the Housewives' Social Security Act

It is also important to note that the scheme focuses on accidents and does not generally cover illnesses such as:

Diabetes
Hypertension
Fever
Other non-accidental medical conditions

How Much Do Employees Need to Contribute?

The contribution is subject to a salary ceiling of RM6,000 per month.

PERKESO will implement contributions in phases.

Phase 1 (Effective 1 June 2026)

Employee contribution rate: 0.75%

Phase 2

Employee contribution rate: 1.00%

Phase 3

Employee contribution rate: 1.25%

Examples of Increased Employee Contributions

The following examples are based on PERKESO's announced contribution structure and industry payroll calculations.

Employers should refer to the latest PERKESO contribution schedule for actual payroll processing.

Monthly Salary	Previous Employee Contribution	Estimated Employee Contribution From June 2026	Estimated Increase
RM2,000	RM9.75	RM24.40	RM14.65
RM3,000	RM14.75	RM36.90	RM22.15
RM4,000	RM19.75	RM49.40	RM29.65
RM5,000	RM24.75	RM61.90	RM37.15
RM6,000 and above	RM29.75	RM74.40	RM44.65

Employees earning RM6,000 or more will generally experience the highest increase due to the salary ceiling applied under the scheme.

Want to Know How Much SOCSO You Need to Contribute?

Use this free SOCSO Calculator to estimate employee and employer contributions based on the latest contribution rates.

What Benefits Does LINDUNG 24 Jam Provide?

According to PERKESO, eligible employees may receive benefits under the scheme, including:

Medical Benefit

Coverage for approved medical treatment related to eligible accidents.

Temporary Disablement Benefit

Financial assistance for employees who are temporarily unable to work due to an approved accident.

Permanent Disablement Benefit

Compensation for employees who suffer permanent disablement resulting from an eligible accident.

Constant Attendance Allowance

Additional financial support for severely injured individuals who require constant personal care.

Dependants' Benefit

Financial assistance for eligible dependants in cases involving fatal accidents.

Funeral Benefit

A funeral benefit may be payable to eligible family members or representatives.

Rehabilitation Facilities and Services

Access to rehabilitation support to help injured employees recover and return to normal life.

What Employers Should Do

To ensure compliance with the new requirements, employers should:

Update payroll systems to reflect the new deduction
Inform employees about the additional contribution
Verify contribution calculations before payroll processing
Monitor PERKESO announcements for updates
Ensure contributions are remitted on time

Taking these steps can help reduce payroll errors and employee confusion.

Do Employers Need to Register Employees Again?

No.

Employees who are already registered with PERKESO do not need to be registered again under LINDUNG 24 Jam.

However, employers must continue registering newly hired employees according to existing PERKESO requirements.

Is There a Grace Period?

Yes.

PERKESO has announced a grace period during the initial implementation period to allow employers time to adjust payroll systems and contribution processes.

Employers should still take steps to comply as early as possible.

What Happens If Employers Fail to Comply?

Employers remain responsible for deducting and remitting employee contributions.

Failure to comply may result in enforcement action under the Employees' Social Security Act 1969, including fines and other penalties provided under the law.

What This Means for Employees and Employers

The increase in SOCSO deductions from June 2026 has raised questions among employees and employers across Malaysia.

However, the higher deduction is not caused by an increase in existing SOCSO rates. Instead, it results from the implementation of PERKESO's LINDUNG 24 Jam scheme, which provides protection for accidents that occur outside working hours and are unrelated to employment.

Although employees will contribute more each month, the scheme aims to strengthen Malaysia's social security system by extending protection beyond the workplace and providing broader financial support when unexpected accidents occur.

FAQs

Is LINDUNG 24 Jam mandatory?

Yes. The scheme is mandatory for eligible employees covered under the Employees' Social Security Act 1969.

Do employers contribute?

No. Contributions are fully borne by employees.

Are foreign workers covered?

Yes. Eligible foreign workers covered by PERKESO are included under the scheme.

Does the scheme cover accidents overseas?

Generally, no. Coverage applies to eligible non-work-related accidents occurring within Malaysia.

Can employees check their contributions?

Yes. Employees can verify contribution records through PERKESO's online services and mobile applications.

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