SOCSO LINDUNG 24 JAM Malaysia: Key Employer Updates 2026

SOCSO LINDUNG 24 JAM: What Employers Need to Know About Malaysia’s Non-Employment Injury Scheme

Malaysia’s social security landscape is evolving with the introduction of LINDUNG 24 JAM, a new initiative under SOCSO (PERKESO) that extends protection beyond the workplace. Effective 1 June 2026, this scheme introduces 24-hour coverage for non-employment injuries, alongside new payroll and compliance responsibilities for employers.

This document provides a simple and structured overview of the scheme, its implications, and what organizations must do to stay compliant.

Importance of LINDUNG 24 JAM

The Malaysian Government has enhanced the Employees’ Social Security framework to ensure continuous protection for employees, even outside working hours. Previously, SOCSO coverage was limited to employment-related and commuting accidents. With LINDUNG 24 JAM:

• Employees are protected round the clock
• Coverage applies throughout the employment period
• Employers must implement new payroll deductions

This reform strengthens employee welfare while placing greater accountability on employers for payroll accuracy and statutory compliance.

Key Highlights of the Scheme

24-Hour Protection

LINDUNG 24 JAM extends SOCSO benefits to cover:

• Accidents occurring outside working hours
• Incidents not related to employment
• Coverage across the entire employment duration

Mandatory Contributions

• Contributions are fully borne by employees
• Employers are responsible for deducting and remitting via payroll
• Phased contribution rates apply:

• 0.75%
• 1.00%
• 1.25%

Contribution amounts are computed based on SOCSO wage schedules.

Coverage

The scheme provides benefits aligned with SOCSO’s traditional offerings:

• Medical treatment (SOCSO panel)
• Temporary and permanent disability benefits
• Dependents and funeral benefits
• Rehabilitation support

This ensures continuity of protection even beyond workplace incidents.

Exclusions you should know

It is equally important to understand the exclusions:

• Accidents occurring outside Malaysia
• Illnesses (non-accident related)
• Cases involving immigration law violations
• Self-employed individuals (under separate legislation)
• Domestic workers

Coverage determination and claims remain under PERKESO, not payroll systems.

Employer Responsibilities

LINDUNG 24 JAM introduces following new obligations for employers:

Payroll Compliance

• Deduct employee contributions accurately
• Apply the correct phased contribution rates
• Ensure proper wage mapping and employee eligibility

Contribution Management

• Remit contributions on time to SOCSO
• Maintain accurate payroll records

Governance & Reporting

• Ensure audit-ready documentation
• Align payroll reporting with updated SOCSO formats

Failure to comply may result in penalties, enforcement actions, or financial exposure.

LINDUNG 24 JAM marks a significant advancement in Malaysia’s social security framework by strengthening employee protection through round-the-clock coverage. It also introduces new payroll deductions and compliance requirements, making it essential for organizations to enhance payroll governance and ensure greater accuracy in their processes.

The successful implementation of LINDUNG 24 JAM hinges on early preparation and strong alignment of payroll processes. Employers should take proactive steps to update payroll systems, validate employee data, and strengthen compliance frameworks. By doing so, organizations can ensure a smooth transition, meet statutory obligations, and reinforce their commitment to employee well-being.

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