LINDUNG 24 Jam by SOCSO: 0.75% salary deduction, accidents covered and opt-out status

LINDUNG 24 Jam is the new name for the Non-Employment Injury Scheme (Skim Kemalangan Bukan Bencana Kerja, SKBBK) under the Social Security Organisation (SOCSO, or PERKESO). The scheme took effect on 1 Jun 2026 and covers employees injured in accidents unrelated to work, including outside working hours, on public holidays and on general holidays.

Since 8 Jul 2026, the scheme has been voluntary for local employees but remains compulsory for foreign workers. The opt-out period has ended, so this guide explains where you stand now.

Accidents covered: outside work, within Malaysia

According to SOCSO's LINDUNG 24 Jam FAQ version 2.3, the scheme covers accidents that do not arise from employment and are not related to work. Accidents at work remain under the Employment Injury Scheme, which is funded by employer contributions.

SOCSO's LINDUNG 24 Jam page lists three main benefits: comprehensive cover for non-employment accidents, protection 24 hours a day, and treatment costs paid by SOCSO.

There is no age limit, as long as you are still an employee with an employer. Contract and part-time employees under the Employees' Social Security Act 1969 (Act 4) are also eligible.

Cases that are not covered

FAQ version 2.3 (questions 50 and 56) lists the cases that are not covered:

• accidents outside Malaysia;
• local employees who have opted out;
• accidents confirmed as employment injuries, because another scheme covers them;
• fraud, criminal acts, self-harm or suicide;
• foreign workers who misuse their pass or permit;
• illnesses unrelated to an accident, such as diabetes or high blood pressure;
• accidents before 12:00 midnight, 1 Jun 2026.

Self-employed workers are not covered. They have a separate scheme, LINDUNG Kendiri under Act 789.

Eight benefits, including a RM500 monthly allowance

The benefits are the same as the employment injury benefits under LINDUNG Pekerja. According to FAQ version 2.3 (question 49):

• Medical Benefit: treatment at private clinics or government clinics and hospitals until recovery, through reimbursement. Serious injuries are treated at government hospitals, in a second-class ward.
• Temporary Disablement Benefit: payment throughout medical leave certified by a doctor, if the leave is at least 4 days including the day of the accident.
• Permanent Disablement Benefit: the rate is decided by a Medical Board based on the degree of disablement, salary and age.
• Constant Attendance Allowance: RM500 a month for those who constantly need a carer.
• Physical and vocational rehabilitation: physiotherapy, prosthetics, implants, wheelchairs and retraining.
• Dependants' Benefit and a Funeral Benefit of RM3,000 if the employee dies.
• Education Benefit: loans for dependent children, subject to SOCSO's conditions.

0.75% salary deduction, employers do not contribute

The contribution is paid entirely by the employee. Employers deduct it from salary and pay it to SOCSO every month. The rate increases in phases (FAQ version 2.3, question 35):

The second and third phase rates are subject to a decision on them and their effective dates. Contributions are calculated on salary up to the RM6,000 wage ceiling.

The actual amounts come from the SOCSO contribution table, which uses RM100 salary bands. That is why a RM3,000 salary has RM22.15 deducted, not RM22.50.

This amount is on top of the 0.5% Invalidity Scheme contribution that is already deducted from salary. Employees aged 60 and above do not contribute to the Invalidity Scheme, but the same table still charges them the LINDUNG 24 Jam contribution.

Opt-out status now: the period ended on 31 Aug 2026

The Cabinet decided on 8 Jul 2026 to make the scheme voluntary for local employees. According to a SOCSO statement dated 10 Jul 2026, employees who opt out must sign a declaration releasing liability. The opt-out window was 13 Jul to 31 Aug 2026.

The position after 31 Aug 2026, according to FAQ version 2.3 and the SOCSO statement of 9 Sep 2026:

• Did not opt out: you stay in the scheme under the "Once Eligible, Always Eligible" principle. The opt-out option will not open again.
• Already opted out: you can rejoin at any time through the LINDUNG Faedah Portal, under the menu SKBBK / LINDUNG 24 Jam / Opt-out to Opt-in. Coverage starts from the date and time your choice is submitted.
• New employees contributing to SOCSO for the first time and foreign workers: compulsory.
• Jun 2026 contribution: compulsory for everyone and cannot be claimed back.

If you rejoin, the contribution for that month is calculated on a full month's salary. Accidents that happen while you are outside the scheme are not covered, and the joining date cannot be backdated. According to the 10 Jul 2026 statement, SOCSO and the Ministry of Human Resources (KESUMA) will review the scheme's implementation by the end of the year.

Check your contribution status through the PRIHATIN Portal (prihatin.perkeso.gov.my) or the PRIHATIN app. Employees with more than one employer need to choose only one employer for this deduction.

Proposed RM150 tax relief from year of assessment 2027

According to the Budget 2027 Tax Measures Appendices (Appendix 9), the Ministry of Finance (MOF) proposes additional tax relief of up to RM150 for voluntary LINDUNG 24 Jam contributions. This extra limit is on top of the existing RM350 limit for SOCSO and EIS contributions, from year of assessment 2027. This is still a Budget proposal, so wait for official guidance from the Inland Revenue Board (LHDN) before making a claim.

How to make a claim

1. Get treatment and keep documents that prove the accident and treatment, such as medical leave certificates and receipts.
2. Apply at the LINDUNG Faedah Portal or at the nearest SOCSO office. Include proof of the accident and treatment.
3. Your employer does not need to certify or confirm your accident.

If you have no salary in the month of the accident, you are still covered as long as there is at least one month of contributions in the previous three months. Enquiries: SOCSO Call Centre 1300 22 8000.

Beware of scams: type the address lindungfaedah.perkeso.gov.my yourself. Do not tap links sent through WhatsApp or SMS, and never give your password or OTP to anyone who contacts you.