PERKESO LINDUNG 24 Jam 2026: Employee Online Participation & Opt-Out Guide (Step-by-Step)
The latest PERKESO LINDUNG 24 Jam 2026 update has changed how employees participate in the scheme.
Effective 8 July 2026, participation in the PERKESO LINDUNG 24 Jam Scheme is voluntary, allowing employees to choose whether they want to participate or opt out.
For employees who do not wish to participate, an opt-out declaration must be submitted through the PERKESO online portal before:
31 August 2026
If employees do not submit an opt-out declaration within the required period, their participation will continue by default.
For employers and HR teams, this update means they need to properly communicate the requirement, maintain employee declaration records, and ensure payroll processes are aligned with future PERKESO requirements.
This article provides a complete guide covering:
- PERKESO LINDUNG 24 Jam latest update
- Employee participation and opt-out process
- Online portal registration steps
- Declaration form download
- Employer action checklist
- Frequently asked questions
Key Takeaways: PERKESO LINDUNG 24 Jam 2026 Update
✅ Participation in LINDUNG 24 Jam became voluntary from 8 July 2026
✅ Employees can choose:
- Participate in the scheme
- Opt out from the scheme
✅ Employees who wish to opt out must submit their declaration before:
31 August 2026
✅ Declaration submission is completed through the PERKESO LINDUNG online portal
✅ Employers should keep records of employee participation status and declaration forms
What Employers Need to Know About PERKESO LINDUNG 24 Jam
Although employees are responsible for selecting their participation status, employers play an important role in ensuring employees understand the latest requirements.
Employers should:
1. Inform Employees About the Opt-Out Deadline
HR teams should remind employees that:
- Participation is voluntary
- Opt-out submission must be completed before 31 August 2026
- Failure to submit opt-out declaration means participation continues by default
2. Maintain Employee Declaration Records
Employers should keep records of:
- Employee participation status
- Declaration confirmation date
- Downloaded declaration form
These records may be useful for future payroll and compliance reference.
3. Monitor Payroll Impact
Employers should continue monitoring PERKESO announcements regarding:
- Contribution requirements
- Employee deductions
- Payroll processing changes
Payroll systems should be updated according to the latest statutory requirements.
Important Notes:
- Voluntary for local employees and mandatory for foreign employees.
- Important: If you choose not to participate, you will not be eligible to receive benefits under the LINDUNG 24 Jam Scheme.
- Your participation will be automatically activated as “Participating” if no opt-out notice is received by 31 August 2026.
How Employees Submit PERKESO LINDUNG 24 Jam Participation or Opt-Out Declaration Online
Employees can complete the declaration process through the PERKESO LINDUNG online portal:
Portal:
https://lindungfaedah.perkeso.gov.my/auth/
Step 1: Register or Login to PERKESO LINDUNG Portal
Existing Users
Click:
Log Masuk (Login)
and proceed with your account.
New Users
Click:
Daftar Akaun (Register Account)
Complete the required information:
- Full Name (must match IC)
- IC Number
- Email Address
- Password
Password requirements:
- Minimum 8 characters
- At least one special character
Example:
Password@123
After completing the information:
- Tick the Terms & Conditions checkbox
- Click Daftar Akaun
Step 2: Complete Account Registration
Once your registration is successful, click Seterusnya (Continue) to proceed to the application page.
Step 3: Start a New Application
Under Jenis Permohonan (Application Type), select Baharu (New Application) and verify that your personal information is correct before continuing.
Step 4: Select Employee Participation Option
Under:
Perakuan Pekerja (Employee Declaration)
Employees must select only ONE option.
Option 1: Participate in LINDUNG 24 Jam
Employees who wish to participate should select:
I CHOOSE TO PARTICIPATE in the LINDUNG 24 Jam Scheme and authorize the employer to make the necessary contribution/deduction (where applicable).
If an employee has more than one employer:
They must select their current/latest contributing employer.
Click:
Pilih (Select)
Option 2: Opt Out from LINDUNG 24 Jam
Employees who do not wish to participate should select:
I CHOOSE NOT TO PARTICIPATE in the LINDUNG 24 Jam Scheme.
By selecting opt out, employees acknowledge that:
- They will not receive benefits provided under the scheme
- They will not hold the employer or PERKESO responsible for consequences arising from their decision
Step 5: Submit Employee Declaration
Read the declaration carefully, tick the confirmation checkbox, and click Hantar (Submit) to continue.
Step 6: Confirm Participation Decision
If Employee Selects Opt Out
A confirmation page will appear.
Click:
Sahkan, Saya Tidak Mahu Menyertai
(Confirm, I Do Not Wish to Participate)
If the employee wants to change the decision:
Click:
Kembali (Back)
If Employee Selects Participate
The confirmation page will display:
- Selected employer
- Employer code
Click:
Sahkan, Saya Mahu Menyertai
(Confirm, I Wish to Participate)
Important:
Once submitted, the selection cannot be changed.
Step 7: Declaration Submitted Successfully
A confirmation message will appear after your declaration has been successfully submitted. Click OK to proceed.
Step 8: Download LINDUNG 24 Jam Declaration Form
Download and save a copy of your declaration form for future reference. This document serves as proof of your participation decision.
Click:
Muat Turun Borang Deklarasi
Example of LINDUNG 24 Jam Declaration Form
After submission, the declaration form will indicate the participation option you selected.
If You Choose to Participate
The form will show your participation status as “Dipilih (Selected)” together with your employee information, employer details, confirmation date, and participation declaration.
If You Choose to Opt Out
The form will show your status as “Tidak Dipilih (Not Selected)”, along with your employee information, employer details, confirmation date, and opt-out declaration.
Alternative Method: Submit Using the Physical Declaration Form
In addition to the LINDUNG Faedah Portal, employees may also submit their participation or opt-out declaration using the official Borang Penyertaan Skim LINDUNG 24 Jam.
How to Submit the Physical Form
- Download the Borang Penyertaan Skim LINDUNG 24 Jam https://www.perkeso.gov.my/images/lindung/lindung-24-jam/BorangPenyertaanSkimLINDUNG24_Jam.pdf
- Complete all required information and sign the declaration.
- Submit the completed form to the nearest PERKESO office for processing.
If your employer is coordinating the collection of declaration forms, you may also follow your company’s internal instructions. However, the official processing of manual submissions is handled by PERKESO.
Frequently Asked Questions (FAQ)
1. If an employee chooses not to participate in the LINDUNG 24 Jam Scheme, will they still be protected?
Based on the current PERKESO declaration, employees who choose to opt out acknowledge that they will not be entitled to the benefits provided under the LINDUNG 24 Jam Scheme. Employers and employees should refer to the latest PERKESO announcements for any future updates.
2. Does the mandatory LINDUNG 24 Jam contribution for foreign employees include expatriates?
Yes. Based on the current implementation, the mandatory contribution for foreign employees also applies to expatriates.
3. Do employers still need to make contributions for local employees who choose to participate?
Yes. If a local employee chooses to participate through the official PERKESO portal, employers are still required to process the contribution according to the applicable PERKESO requirements.
4. Should employers obtain employees’ participation decision before processing the July 2026 payroll?
Yes. Since voluntary participation took effect on 8 July 2026, employers should notify employees of the change and obtain their participation decision before processing the July payroll.
5. Should employers create their own permanent opt-in or opt-out form?
No. Employers should avoid implementing a permanent internal process that differs from PERKESO’s official mechanism. Until further guidance is issued, employers may communicate the changes internally and retain employees’ written or electronic confirmation.
6. Will contributions already paid for June 2026 be refunded if an employee later chooses to opt out?
Currently, no refund mechanism has been announced. PERKESO has indicated that further information on implementation and refund procedures will be released in due course.
7. My company is processing the July payroll. Can we only implement the changes from August 2026?
No. The voluntary participation policy became effective on 8 July 2026. Employers should not deduct contributions from local employees who have chosen to opt out, even if the July payroll is still being processed.
8. We have not yet paid the June 2026 contribution because the payment deadline is 15 July 2026. Should we still make the payment?
Yes. Since the voluntary participation policy only became effective on 8 July 2026, employers should still proceed with the June 2026 contribution under the existing requirements.
9. Can employers pay the LINDUNG 24 Jam contribution as an additional employee benefit?
The statutory contribution is currently stated to be borne by the employee. Employers should wait for further clarification from PERKESO before adopting alternative payment arrangements. If employers wish to provide financial assistance, they should ensure it complies with future PERKESO guidance and applicable payroll or tax requirements.
10. What records should employers keep as evidence of an employee’s participation decision?
Employers should retain records that clearly show the employee’s participation choice, including:
- Employee’s name and identification details
- Participation or opt-out status
- Effective date of the election
- Employee’s written or electronic confirmation
- Payroll deduction records (where applicable)
- PERKESO contribution records
Once PERKESO introduces an official declaration form or updated online process, employers should retain those documents as part of their payroll records.
