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LINDUNG 24/7: Employer Guide to PERKESO Compliance Before June 2026

lindung 24/7

With enforcement expected in June 2026, Malaysian employers have limited time to prepare for LINDUNG 24/7 PERKESO compliance. 

This enhancement to SOCSO coverage extends protection beyond traditional workplace-related incidents—introducing new expectations around payroll accuracy, workforce records, and audit readiness. 

Without proper preparation, organisations risk:

  • Payroll errors 
  • Claim disputes 
  • Increased PERKESO audit exposure 

What Is LINDUNG 24/7?

LINDUNG 24/7 is an enhancement to PERKESO protection that expands coverage beyond: 

  • Workplace accidents 
  • Commuting accidents 
  • Occupational diseases 

 

✅ Expanded scope (subject to PERKESO guidelines): 

  • Coverage may extend to certain non-work-related accidents, providing broader protection across a 24-hour period 

This reflects modern work realities where employees are no longer confined to fixed hours or locations. 

What’s Not Covered

🚫 Illnesses and non-accidental conditions 
🚫 Fraudulent or unverifiable claims 
🚫 Accidents outside Malaysia (subject to PERKESO rules) 

Contribution Considerations

Based on current announcements, contributions under LINDUNG 24/7 are expected to be employee-funded, with phased adjustments over time. 

👉 However, employers remain fully responsible for: 

  • Accurate payroll deductions 
  • Timely submission 
  • Correct employee classification 

Organisations should refer to official PERKESO circulars for confirmed contribution rates and implementation details. 

Key Timeline

  • Gazetted: 5 March 2026 
  • Enforcement: June 2026 
  • Applies to: Employees under the Employees’ Social Security Act 1969 

✅ Existing employees do not require re-registration 
✅ New hires must be enrolled via ASSIST 

Why This Matters for Employers

LINDUNG 24/7 introduces a fundamental shift: 

👉 From managing coverage → to defending claims with data 

Employers must now ensure: 

  • Accurate payroll data 
  • Complete employee records 
  • Consistent attendance tracking 
  • Defensible documentation for audits and claims 

Risks of Non-Compliance

🚫 Payroll errors → disputes and reprocessing 
🚫 Misclassification → rejected claims 
🚫 Weak documentation → claim defence issues 
🚫 Inconsistent records → PERKESO audit exposure 

Risk level: High 

Employer Responsibilities

Even with employee-paid contributions, employers must: 

✅ Deduct contributions accurately 
✅ Ensure correct SOCSO classification 
✅ Maintain employee and wage records 
✅ Submit contributions on time 
✅ Communicate coverage clearly 

LINDUNG 24/7 Compliance Checklist

  1. Review Workforce Data: Employment type, salary, contribution category
  2. Strengthen Attendance Tracking: Clock-ins/outs, overtime, shift logs 
  3. ValidatePayroll Systems: SOCSO accuracy, reporting, audit trails 
  4. Improve Workforce Visibility: Site logs, remote work tracking 
  5. Educate Employees: Coverage, deductions, claim process
lindung 24/7 checklist

Why Many Employers Struggle

Common gaps include: 

  • Manual attendance tracking 
  • Disconnected payroll systems 
  • Fragmented HR data 

 Resulting in:  

❌ Errors 
❌ Disputes 
❌ Compliance blind spots 

How to Get Audit-Ready

Leading organisations are investing in: 

✅ Centralised workforce data 
✅ Integrated attendance and payroll 
✅ Real-time reporting and audit trails 

This shifts HR from: Reactive admin → Proactive compliance 

Prepare Before June 2026

LINDUNG 24/7 is a compliance shift, not just a policy update. 

Early preparation helps you: 

  • Avoid disruption 
  • Reduce risk 
  • Build employee trust 

 

👉 Ask yourself: 

  • Are your payroll deductions accurate? 
  • Are your records audit-ready? 
  • Can you defend a claim with data? 

Improving Compliance with Better Workforce Visibility

As compliance requirements evolve, many Malaysian organisations are adopting solutions that improve: 

  • Workforce data accuracy 

 

Platforms such as Intercorp’s BAS, combined with YesPay Managed Payroll Services, help ensure that: 

  • Working hours are accurately captured  
  • Payroll deductions remain compliant 
  • Workforce data is centralised and audit-ready 

Get LINDUNG 24/7 Ready

Don’t wait until enforcement. 

👉 Book a 30-minute readiness assessment to identify compliance gaps and ensure your organisation is prepared before June 2026. 

Sources 

PERKESO (Social Security Organisation Malaysia) 
Employees’ Social Security (Amendment) Act 2026 

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