Working More Than One Job? Here’s What You Need to Know About LINDUNG 24 Jam

The implementation of PERKESO’s LINDUNG 24 Jam scheme on 1 June 2026 has introduced a significant change to Malaysia’s social security landscape.

One question that many employees and employers are now asking is:

If an employee works for multiple employers, which salary should be used to calculate the LINDUNG 24 Jam contribution?

This is an important payroll and compliance issue that HR teams should understand, especially as multiple employment arrangements become increasingly common in Malaysia.

What Is LINDUNG 24 Jam?

LINDUNG 24 Jam is PERKESO’s new social security protection scheme that provides employees with broader protection coverage, including certain accidents that may occur outside normal working hours.

Under the scheme, employees are required to contribute towards LINDUNG 24 Jam through payroll deductions.

For the initial implementation phase, the employee contribution rate is:

Phase 1 Contribution Rate

0.75% of monthly wages

This contribution is mandatory for eligible employees covered under the scheme.

The Common Question: What If an Employee Has More Than One Employer?

Many Malaysians today earn income from multiple employers.

Examples include:

• Part-time employees
• Retail workers with multiple jobs
• Employees working weekend shifts elsewhere
• Individuals holding both primary and secondary employment

When an employee has multiple active employments, employers often wonder:

Should every employer deduct LINDUNG 24 Jam contributions?

The answer is No.

According to PERKESO’s guidance, the LINDUNG 24 Jam contribution should be calculated based on the employee’s highest monthly wage among all active employments.

LINDUNG 24 Jam Contribution Example

Consider the following scenario:

Employee A

Since the employee earns a higher salary from Company B, the contribution should be based on:

RM5,000

Contribution Calculation

Phase 1 Contribution Rate:

0.75%

Calculation:

RM5,000 × 0.75%

= RM37.50

Therefore:

✅ LINDUNG 24 Jam contribution = RM37.50

❌ Contributions should not be duplicated across multiple salaries.

The contribution is determined using the highest wage among the employee’s active employments.

Why Is the Highest Salary Used?

The objective of the policy is to ensure workers receive comprehensive social security protection while avoiding duplicate contribution calculations across multiple employments.

Using the highest wage helps:

✔ Simplify contribution administration

✔ Prevent overlapping contribution calculations

✔ Ensure consistent social security coverage

✔ Reduce confusion for employees and employers

This approach allows PERKESO to maintain a clear contribution basis while ensuring employees remain protected under the scheme.

What Employers Should Do Now

With the implementation of LINDUNG 24 Jam, employers should review their employee records and identify employees who may have multiple active employments.

HR teams should consider:

1. Employee Declarations

Request employees to declare whether they are currently employed by another organisation.

2. Verify Salary Information

Where applicable, employees may need to identify which employment carries the highest monthly wage.

3. Review Payroll Processes

Ensure payroll teams understand how LINDUNG 24 Jam contributions should be calculated.

4. Monitor Future PERKESO Updates

As the scheme continues to evolve, employers should stay updated with official PERKESO announcements and implementation guidelines.

Will LINDUNG 24 Jam Affect Company Payroll?

The short answer is Yes.

Although the contribution is paid by employees, payroll systems must be updated to accurately process the new statutory deduction.

For HR and payroll teams, this means reviewing:

• Payroll configurations
• SOCSO deduction settings
• Employee records
• Statutory reporting procedures
• Payroll compliance workflows

Companies relying on manual payroll calculations may face challenges in ensuring contribution accuracy, especially when employees have multiple employment arrangements.

Proper payroll management is essential to avoid:

• Incorrect deductions
• Payroll disputes
• Compliance issues
• Employee queries regarding salary reductions

Why HR Teams Need Better Visibility Into Workforce Data

The introduction of LINDUNG 24 Jam highlights a broader trend in HR management.

As flexible work arrangements, part-time employment, and multiple-job arrangements become more common, organisations need better visibility into employee data and statutory obligations.

Accurate workforce records are no longer just an administrative requirement—they are essential for payroll compliance.

How Pandahrms Helps Employers Stay Compliant

New statutory requirements such as PERKESO’s LINDUNG 24 Jam scheme can add complexity to payroll administration, especially when managing employees with multiple employment arrangements.

Pandahrms helps employers simplify compliance by:

✔ Automating payroll calculations based on the latest statutory requirements

✔ Managing SOCSO, EPF, EIS, and other statutory deductions accurately

✔ Maintaining centralised employee records

✔ Generating payroll and compliance reports efficiently

✔ Reducing manual payroll errors and administrative workload

As employment regulations continue to evolve, Pandahrms helps businesses stay compliant while ensuring accurate payroll processing and statutory contribution management.

Conclusion

The implementation of LINDUNG 24 Jam marks an important step in strengthening social security protection for Malaysian workers.

For employees with multiple employers, the key takeaway is simple:

LINDUNG 24 Jam contributions should be calculated based on the highest monthly wage among all active employments.

Both employers and employees should understand how the new contribution structure works to ensure compliance and avoid payroll errors.

As statutory requirements continue to evolve, having accurate payroll processes and reliable HR systems will become increasingly important for every organisation.

Frequently Asked Questions (FAQ)

1. If an employee works for two companies, do both companies pay LINDUNG 24 Jam contributions?

No. The contribution should be based on the employee’s highest monthly wage among active employments.

2. What is the current LINDUNG 24 Jam contribution rate?

The Phase 1 contribution rate is 0.75% of monthly wages.

3. How much is the contribution for an employee earning RM5,000?

RM5,000 × 0.75% = RM37.50.

4. Should HR collect information about employees with multiple jobs?

Yes. Employers should encourage employees to declare multiple employment arrangements to ensure proper payroll administration and compliance.

5. Does LINDUNG 24 Jam affect payroll processing?

Yes. Payroll systems should be updated to ensure contributions are calculated and recorded accurately.