LINDUNG 24 Jam Is No Longer Mandatory: Latest PERKESO Update for Employers (2026)
The Malaysian Government has announced a significant policy change to the PERKESO LINDUNG 24 Jam (Non-Work Related Accident Scheme).
Effective immediately, contributions for local employees are no longer mandatory.
Instead, participation in the scheme will become voluntary, giving employers and employees greater flexibility while the government reviews the long-term implementation of the scheme.
If your organisation has already started preparing payroll for LINDUNG 24 Jam, here’s what you need to know.
What Is LINDUNG 24 Jam?
LINDUNG 24 Jam (Skim Kemalangan Bukan Bencana Kerja) is a PERKESO social security scheme that provides employees with 24-hour protection against accidents occurring outside working hours and away from the workplace.
Unlike the Employment Injury Scheme, which only covers work-related accidents, LINDUNG 24 Jam extends protection to everyday personal activities.
Examples include:
- Road accidents after work
- Home accidents
- Recreational accidents
- Other non-work-related incidents covered under PERKESO
The objective is to strengthen Malaysia’s social protection system by providing broader coverage for employees.
Latest Update: Contributions Are No Longer Mandatory for Local Employees
Following feedback received from employers and stakeholders, the Federal Cabinet has decided that contributions under the LINDUNG 24 Jam scheme will no longer be compulsory for local workers.
This decision takes effect immediately.
Instead of mandatory participation, local employees may choose to participate voluntarily based on their individual needs.
This represents a major change from the original implementation announced earlier in 2026.
What Changed?
Does This Apply to Foreign Workers?
No.
According to the Ministry of Human Resources (KESUMA), LINDUNG 24 Jam remains mandatory for foreign workers.
The legal requirements for foreign employees remain unchanged and continue to be governed under the existing legislation.
This means:
✔ Malaysian employees → Voluntary
✔ Foreign employees → Mandatory
Why Did the Government Change the Policy?
According to the Government, the decision followed feedback regarding the implementation of the scheme.
The Cabinet agreed that making contributions voluntary would provide greater flexibility while allowing further review of:
- Policy direction
- Financial sustainability
- Operational effectiveness
KESUMA will continue evaluating the scheme before deciding whether further legal amendments are necessary.
What Happens Next?
The Ministry has indicated several upcoming developments:
Registration mechanism
PERKESO will announce the voluntary registration process for local employees.
Policy review
The scheme will undergo further assessment before the end of the year.
Possible legal amendments
If necessary, amendments to the Employees’ Social Security Act 1969 (Act 4) may be tabled in Parliament.
Does This Affect Payroll?
Yes—potentially.
Many employers had already begun preparing payroll systems to accommodate the 0.75% employee contribution.
Following the latest announcement, employers should review:
- Payroll deduction settings
- Employee contribution configurations
- Internal HR policies
- Communication to employees
Until PERKESO releases detailed implementation procedures for voluntary participation, employers should continue monitoring official announcements.
What Employers Should Do Now
HR and payroll teams should consider the following actions:
✅ Review your current payroll settings for LINDUNG 24 Jam.
✅ Confirm whether deductions have been configured for local employees.
✅ Stay updated on PERKESO’s voluntary registration process.
✅ Continue complying with mandatory requirements for foreign workers.
✅ Communicate the latest policy changes clearly to affected employees.
Being proactive will help minimise payroll errors and ensure compliance as further guidance becomes available.
How Pandahrms Helps Employers Stay Compliant
Employment regulations can change quickly, and HR teams need payroll systems that can adapt just as fast.
With Pandahrms, employers can:
✔ Manage employee statutory profiles centrally
✔ Configure payroll deductions efficiently
✔ Maintain accurate employee records
✔ Automate statutory contribution calculations
✔ Generate payroll and compliance reports
✔ Stay prepared for regulatory updates affecting HR and payroll operations
As statutory requirements continue to evolve, having a flexible HR and payroll system helps employers respond faster while reducing administrative workload.
Conclusion
The government’s decision to make LINDUNG 24 Jam voluntary for local employees marks one of the most significant PERKESO policy changes in 2026.
While participation for Malaysian workers is no longer compulsory, the scheme itself remains available and continues to provide valuable 24-hour social security protection.
Employers should review their payroll processes, monitor further announcements from PERKESO, and ensure they remain compliant with the latest statutory requirements—particularly for foreign workers, where participation remains mandatory.
Frequently Asked Questions (FAQ)
Is LINDUNG 24 Jam still mandatory?
For Malaysian employees, no. Participation is now voluntary.
For foreign workers, it remains mandatory.
Does the 0.75% contribution still apply?
Only for employees who voluntarily participate once PERKESO announces the registration mechanism.
Should employers stop payroll deductions immediately?
Employers should review the latest guidance from PERKESO and ensure payroll settings reflect the updated policy. Where necessary, seek clarification before processing future payrolls.
Why did the government change the policy?
The Cabinet considered feedback from stakeholders and decided to make the scheme voluntary while reviewing its long-term sustainability and implementation.
