PERKESO has introduced a new scheme known as LINDUNG 24 Jam, or officially, the Skim Kemalangan Bukan Bencana Kerja.

For years, most employers and HR practitioners understood PERKESO mainly from the angle of workplace accidents, commuting accidents, occupational diseases and invalidity coverage. In simple terms, if the accident happened at work, during work, or on the way to and from work, PERKESO would usually come into the picture.

But the new LINDUNG 24 Jam scheme expands that protection further. (Official webpage)

So, What Is LINDUNG 24 Jam?

In simple HR language, LINDUNG 24 Jam is PERKESO protection for employees who suffer accidents outside work and are not related to their employment.

HR must not confuse LINDUNG 24 Jam with the existing Skim Bencana Pekerjaan. If the accident happens during work, while carrying out work duties, or during a recognised work-related journey, that remains under the existing employment injury scheme.

For example, an employee may be involved in an accident while:

• travelling back to their hometown during festive season;

• bringing family members for a holiday within Malaysia;

• falling at home;

• playing football or cycling during personal time;

• repairing something at home; or

• being involved in a personal road accident outside any work-related journey.

Previously, these types of accidents may not fall under the usual employment injury protection because they are not work-related. With LINDUNG 24 Jam, the idea is to close that protection gap.

This means that an employee is not only protected when he or she is working, but may also be protected when an accident happens during personal time, subject of course to PERKESO’s terms and conditions.

Skim Lindung 24 Jam Contributions Now Voluntary for Local Employees

Effective 8 July 2026, PERKESO has announced that participation in the Lindung 24 Jam scheme is now voluntary for local employees. Contributions remain fully employee‑borne and will continue to be implemented in phases — 0.75%, 1.0%, and 1.25% over time. Employers must still remit contributions for employees who elect to participate and for foreign workers, whose participation remains mandatory under existing legal provisions.

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Who Is Covered?

The scheme covers employees who are subject to the Employees’ Social Security Act 1969, including both local and foreign employees.

For existing employees who are already registered under PERKESO, HR does not need to register them again separately for LINDUNG 24 Jam. The coverage is automatic.

For new employees hired from the effective date onwards, HR must ensure that they are properly registered with PERKESO through the usual process. Contract employees and part-time employees may also be covered, provided they are registered and contributing under PERKESO and meet the eligibility requirements.

When Did It Start?

This is the part HR must communicate clearly.

The LINDUNG 24 Jam contribution is fully borne by the employee. The employer does not contribute to this scheme. However, the employer is responsible to make the monthly deduction from the employee’s wages and remit the payment to PERKESO.

In other words:

1. the cost is borne by the employee;

2. the deduction is handled by the employer; and

3. the payment must be made to PERKESO through the employer’s normal contribution process.

This is similar to many statutory payroll obligations where HR/payroll acts as the deduction and remittance party.

What Is the Contribution Rate?

The contribution rate will be implemented in phases.

• For the first phase, from 1 June 2026 to 31 May 2028, the contribution rate is 0.75% of monthly wages, subject to the current wage ceiling of RM6,000.

  
  

• The rate will later increase to 1.00% for the second phase, and 1.25% from the third phase onwards.

For immediate HR purposes, the key number to remember is this:

“0.75% employee contribution, capped at RM6,000 monthly wage ceiling, from June 2026.”

What Benefits Can Employees Receive?\

The benefits under LINDUNG 24 Jam are generally similar to PERKESO’s social security benefits. Depending on the case and PERKESO’s assessment, employees may be eligible for benefits such as:

• medical benefit;

• temporary disablement benefit;

• permanent disablement benefit;

• constant attendance allowance;

• rehabilitation or return-to-work support;

• dependants’ benefit;

• funeral benefit; and

• education benefit.

The key point for HR is not to promise entitlement upfront. HR should explain that the employee may submit a claim, but the final determination remains with PERKESO.

What Is Not Covered?

Although the scheme is called LINDUNG 24 Jam, it does not mean every single incident is covered. Some examples of situations that are not covered include:

• accidents outside Malaysia;

• accidents which are actually work-related and should fall under the existing employment injury scheme;

• accidents involving fraud;

• accidents arising from criminal activity;

• self-inflicted injuries or suicide;

• illnesses or medical conditions not caused by an accident, such as fever, diabetes or high blood pressure; and

• certain cases involving foreign employees who breach immigration permit or pass conditions.

So HR should avoid describing the scheme too casually as “everything is covered 24 hours”. A safer explanation is:

“It provides 24-hour protection for eligible employees against non-work-related accidents in Malaysia, subject to PERKESO’s conditions and exclusions.”

Why This Matters to HR

From a practical HR perspective, this scheme is not just a payroll update. It affects employee communication, payroll compliance, onboarding, and how HR responds when employees are involved in accidents outside work.

Many employees may not understand why there is an additional statutory deduction in their payslip. If HR does not explain it early, employees may think the company has introduced a new internal deduction or reduced their salary unfairly.

This is where HR communication becomes important. HR should explain that this is a PERKESO statutory scheme, the contribution is employee-borne, and the purpose is to extend social security protection for non-work-related accidents.

Practical HR Action Points

1. First, HR and payroll should update the payroll system to include the LINDUNG 24 Jam deduction from the correct contribution month.
   

2. Second, HR should issue a short communication to employees explaining what the scheme is, why the deduction appears in the payslip, and what type of protection it provides.
   

3. Third, HR should update onboarding materials so new employees understand that PERKESO protection now includes this additional scheme.
   

4. Fourth, HR should ensure that all eligible employees, including foreign employees, contract employees and part-time employees where applicable, are properly registered under PERKESO.
   

5. Fifth, HR should prepare a simple internal guide for accident reporting. When an employee informs HR of an accident, HR should identify whether the accident is work-related or non-work-related. This will help determine whether the matter should be handled under the existing employment injury scheme or LINDUNG 24 Jam.