MAY 28 — For many employers, Socso contributions are already a familiar part of monthly payroll administration. However, beginning June 1, 2026, employers will need to take note of an important new development: the expansion of Socso protection under Skim LINDUNG 24 Jam, also known as the Skim Kemalangan Bukan Bencana Kerja (SKBBK).

In simple terms, this new scheme extends Socso protection to cover employees for non-work-related accidents. This means that employees may be covered not only for accidents arising in the course of employment, but also for accidents occurring outside working hours, including road accidents and other accidents which are not directly connected to work.

This marks a significant shift in Malaysia’s social security framework. With LINDUNG 24 Jam, protection is no longer confined to workplace injuries, employment-related accidents and invalidity benefits. Instead, employees are given a broader safety net on a 24-hour basis during their period of employment.

From an employer’s perspective, the key point is that while the new contribution is fully borne by the employee, the responsibility to implement it sits with the employer. Employers will be required to deduct the relevant contribution from employees’ wages and remit it to Perkeso together with the usual monthly Socso contributions.

The scheme applies to all employees covered under the Employees’ Social Security Act 1969 or LINDUNG Pekerja, including employees working under a contract of service or apprenticeship. The applicable wage ceiling is RM6,000 per month. Notably, there is no age limit for protection under the scheme. As long as the employee remains in employment, the protection continues, including for employees who are still working after the age of 60.

For existing employees, employers are not required to carry out a fresh registration exercise, as Perkeso will rely on its existing employee records. However, for new employees joining after implementation, employers must ensure that they are registered through ASSIST 2.0 in the usual manner.

The monthly payment deadline remains the same as existing Socso contributions, namely on or before the 15th day of the following month. Employers must also ensure that the contribution details are properly reflected in the employee’s salary slip. This is important not only from a compliance perspective, but also to avoid confusion when employees notice the additional deduction in their payslips.

Although the contribution is employee-borne, employers should not underestimate the compliance obligations involved. Failure to make the correct deduction or remit the contribution may expose employers to arrears, late payment interest and possible enforcement action. Perkeso may also claim outstanding contributions even after an employee has left employment, if the required deductions were not made during the relevant period of employment.

In practice, employers should start preparing early. HR and payroll teams should review their payroll systems, update the relevant contribution tables, ensure that payslip templates reflect the new deduction, and brief the relevant personnel handling monthly contribution submissions. 

Employers should make it clear that the deduction is a statutory contribution under the expanded Socso protection framework, and that the purpose of the scheme is to provide additional protection for employees in the event of non-work-related accidents.

Overall, the introduction of LINDUNG 24 Jam represents a meaningful expansion of employee social security protection in Malaysia. For employees, it provides a wider safety net beyond the workplace. For employers, it is another reminder that statutory compliance is not just about making payments, but about ensuring that payroll, documentation and employee communication are aligned with the latest legal requirements.

The new scheme is not just a Perkeso update. It is a payroll, compliance and communication exercise that employers should get right from the start.

* Leonard Yeoh is a Senior Partner and Sharon Teo an associate of the law firm, Tay & Partners.

** This is the personal opinion of the writer or publication and does not necessarily represent the views of Malay Mail.