SOCSO Lindung 24/7 Scheme 2026: Everything Malaysian Employers & Employees Need to Know
Imagine this — a worker slips and gets injured at a shopping mall on a Sunday afternoon. It's not a workplace accident, and it didn't happen during working hours. So who covers the medical bills?
Overview of Malaysia 2026 Tax Relief Updates
Malaysia's Social Security Organisation (SOCSO), also known as PERKESO, is rolling out a groundbreaking new policy called the LINDUNG 24/7 Scheme — an expansion of existing coverage that protects employees from non-employment injuries, 24 hours a day, 7 days a week, wherever they are in Malaysia.
Whether you're an employer trying to understand your new obligations or an employee wanting to know what you're now covered for — this guide breaks it all down simply and clearly.
What Is the SOCSO Lindung 24/7 Scheme?
The Lindung 24/7 Scheme is SOCSO’s new initiative to expand employee protection beyond work-related injuries. Unlike traditional SOCSO coverage, this scheme is designed to provide protection for certain non-employment injuries, offering broader coverage outside working hours.
Previously, SOCSO coverage was largely tied to work-related injuries — accidents that happened on the job or while commuting to and from work. LINDUNG 24/7 changes that by extending protection to non-employment injuries as well, meaning accidents that happen in your personal time are now covered too.
This is a significant shift in how employee protection works in Malaysia — making it one of the most comprehensive social security updates in recent years.
💡 In simple terms: Whether you're at work, at the gym, or at a family gathering — if you get into an accident, SOCSO now has your back.
When Does It Take Effect?
The LINDUNG 24/7 Scheme introduces an additional mandatory contribution — and it's important to note that this contribution will be borne entirely by employees, not employers.
This means employees will see a new deduction reflected in their monthly salary, separate from the existing SOCSO contributions.
Contribution Changes
The good news? It's being rolled out gradually in three phases to ease the adjustment:
| Phase | Timeline | Contribution Rate |
|---|---|---|
| Phase 1 First 2 years | First 2 years | 0.75% |
| Phase 2 | Next 3 years | 1.00% |
| Phase 3 | 6th year onwards | 1.25% |
💡 For Employees: This additional deduction goes directly towards protecting you and your family outside of working hours — think of it as a small price for round-the-clock peace of mind.
💡 For Employers: While the contribution is employee-borne, employers are still responsible for correctly deducting and remitting these contributions to PERKESO on time.
Benefits Covered Under the Lindung 24/7 Scheme
One of the best parts about LINDUNG 24/7 is that it doesn't reinvent the wheel. It covers the same range of benefits that already exist under SOCSO — just now extended to non-employment injuries as well. Here's what that means for employees:
1. Medical Benefits
Covers treatment costs at SOCSO panel clinics and hospitals. If you're injured in an accident outside of work, your medical bills are taken care of.
2. Temporary Disability Benefit (FHUS)
Can't work because of your injury? This benefit provides income replacement for the period you're unable to work — so your salary gap is covered while you recover.
3. Permanent Disability Benefit (FHUK)
For more serious cases, employees who suffer permanent incapacity will receive a monthly pension — providing long-term financial support.
4. Dependant's Benefit (FOT)
In the unfortunate event of a contributor's death, their spouse and children will receive monthly financial support to help them get back on their feet.
5. Constant Attendance Allowance (ELS)
For employees whose injuries require full-time care, this allowance helps cover the cost of having someone assist them day to day.
6. Funeral Management Benefit (FPM)
Financial assistance is provided to help cover funeral expenses — easing the burden on the family during a difficult time.
7. Rehabilitation
Employees will have access to both physical and vocational rehabilitation programs — helping them recover and return to the workforce as smoothly as possible.
8. Educational Loan Facility
Available for dependants of disabled or deceased contributors — ensuring that their children's education is not compromised due to the contributor's condition.
What's NOT Covered — Important Exclusions to Know
With the LINDUNG 24/7 Scheme coming into effect in June 2026, employers need to start preparing now. PERKESO advises all employers to take the following steps to ensure a smooth transition:
1. Review Your Payroll Systems
Update your HR & payroll software to accommodate the new contribution rates once they are officially gazetted. Make sure your HR system is ready to reflect the changes accurately from day one.
2. Communicate With Your Employees
Don't leave your staff in the dark. Inform them about the expanded coverage and what it means for them — including any changes to their contribution obligations. A simple briefing or memo goes a long way.
3. Monitor Official PERKESO Circulars
Stay updated on the final effective date and phased contribution rates through official PERKESO announcements. Things may still evolve before June 2026, so keep a close eye on official channels
4. Consider Your Foreign Workers
Be aware that foreign workers who breach immigration conditions are excluded from non-employment injury coverage. Ensure all foreign employee documents — passes and permits — are valid and up to date at all times.
5. Clarify Responsibilities for Multiple Employers
For employees holding multiple jobs, it must be clear which employer is responsible for remitting the non-employment injury contributions. Sort this out early to avoid compliance issues down the line.
💡 Pro Tip for Employers: Don't wait until June to start preparing. The earlier you review your systems and communicate with your team, the smoother the transition will be — for you and your employees.
Simplifying SOCSO Compliance with HR2eazy
Keeping up with changing statutory requirements can be challenging, especially when payroll processes are managed manually.
HR2eazy helps businesses simplify payroll and statutory compliance by automating key payroll calculations, centralising employee records, and supporting more efficient payroll processing.
With payroll settings designed to support Malaysian statutory requirements, HR teams can better manage contribution updates, payroll adjustments, and employee records in a more organised and accurate way.
For smaller businesses, HR2eazy offers a dedicated SME Package—built specifically to support the needs of growing companies. The package includes 7 essential HR modules designed to streamline day-to-day HR and payroll management:
- 👤 User Management
- 💰 Payroll
- 🌴 Leave Management
- ⏰ Attendance
- 📋 Claims
- ⏱️ Overtime
- 📅 Roster Management
As compliance requirements continue to evolve, having the right payroll system like HR2eazy can help your businesses stay prepared while reducing manual workload and administrative errors.
