Malaysia: since 1 June 2026, employees pay 0.75% to the LINDUNG 24 Jam scheme

What changed

Since 1 June 2026 the Malaysian social security organisation, PERKESO, has covered accidents outside work, around the clock, through a new scheme, the Skim LINDUNG 24 Jam. Its contribution is borne by the employee alone: the employer withholds it from pay together with the other PERKESO contributions but adds no share of its own. It is 0.75% of monthly wages in the first phase, charged on wages up to RM 6,000 a month, the same ceiling as the other PERKESO schemes, so at most RM 45 a month.

It comes on top of the existing deductions. For an employee under 60, the employee’s PERKESO share rises from 0.5% (the invalidity scheme) to 1.25% of capped wages. A citizen or permanent resident also pays 0.2% to the Employment Insurance System (EIS) and 11% to the Employees Provident Fund (EPF). A foreign worker also contributes to LINDUNG 24 Jam and to the invalidity scheme, according to the page PERKESO publishes for foreign workers, but not to the EIS.

This note also records a correction to our calculator. Until 12 October 2026 it applied only the EPF to Malaysia: neither the 0.5% invalidity contribution, nor the 0.2% EIS, nor the new LINDUNG contribution appeared. The net salary of a Malaysian employee was therefore overstated by 1.45% of capped wages, up to RM 87 a month. The three lines are now computed, each on wages capped at RM 6,000.

Effective date

The scheme came into force on 1 June 2026. Its rate rises in steps fixed in advance: 0.75% from 1 June 2026 to 31 May 2028, 1.00% from 1 June 2028 to 31 May 2031, then 1.25% from 1 June 2031. The wage ceiling of RM 6,000 a month is the one in force at the date of this note; PERKESO states that it applies “pada ketika ini”, that is for as long as it is not raised. Our calculator applies the first-phase rate.

Worked example

Monthly employee deductions computed by our calculator for a Malaysian citizen under 60, in ringgit (RM). The LINDUNG 24 Jam column is the new contribution; the SOCSO (invalidity) and EIS columns are the lines the calculator did not apply before 12 October 2026.

Above RM 6,000 a month the three PERKESO contributions stay at their capped amount, RM 87 a month in all, while the EPF keeps running on the whole wage. The table shows contributions only: income tax, which depends on each taxpayer’s reliefs, is not part of it.