PERKESO’s LINDUNG 24 Hours scheme is now reported to be voluntary, following the latest Cabinet decision. This is a significant shift; the scheme was previously positioned as mandatory, with contributions fully borne by employees.
What Is LINDUNG 24 Hours?
From Mandatory to Voluntary
The earlier understanding was that LINDUNG 24 Hours would be mandatory for eligible employees, with contributions deducted from employee salaries and remitted by employers through payroll.
Previous Position
Mandatory participation. Employees bear the contribution. Employers manage payroll deduction and remittance.
Latest Reported Update
The scheme is now voluntary. Employees should have a choice, subject to PERKESO’s final implementation guidance.
The scheme was introduced to provide 24-hour protection for eligible employees against accidents that happen outside working hours and are not directly related to employment. In simple terms, it was designed to extend protection beyond workplace injuries and commuting accidents, covering certain non-work-related accidents during the employee’s period of employment. PERKESO’s published FAQ stated that the scheme took effect on 1 June 2026 and applied to local and foreign employees covered under the Employees’ Social Security Act 1969.
Originally, the scheme was positioned as mandatory. Contributions were to be fully borne by employees, with employers responsible for deducting the contribution through payroll and remitting it to PERKESO. The contribution rate was stated as 0.75% from 1 June 2026 to 31 May 2028, 1.00% from 1 June 2028 to 31 May 2031, and 1.25% from 1 June 2031 onwards, subject to the wage ceiling of RM6,000.
However, following the latest Cabinet decision reported by the New Straits Times, the LINDUNG 24 Hours scheme is now voluntary instead of compulsory. This change matters because it shifts the conversation from statutory deduction to employee choice.
Source:
- PERKESO — Non-Employment Injury Scheme / LINDUNG 24 JAM
Official scheme page explaining that LINDUNG 24 Jam provides round-the-clock protection for eligible employees, including accidents outside working hours and not directly related to job duties. - New Straits Times — “PERKESO’s LINDUNG 24 Hours scheme now voluntary”
News report stating that Malaysia’s Cabinet decided the scheme will be voluntary instead of mandatory.
Note: At the time of writing, PERKESO’s official documents still reflect earlier implementation guidance. Employers should wait for PERKESO’s updated official instructions before making payroll changes.
