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PERKESO New Contribution Rates (Phase 1) Now in Effect Under the Lindung 24 Jam Programme

Posted LnCoadmin

Effective 1 June 2026, the Social Security Organisation (PERKESO) has officially implemented the Lindung 24 Jam (24-Hour Protection) Programme, together with a new contribution schedule under Phase 1.

The revised contribution rates affect both employers and employees and are determined based on the employee’s age when they first registered with PERKESO. Employers, HR professionals, and payroll personnel should familiarize themselves with the updated rates to ensure compliance with the latest statutory requirements.

 

Lindung 24 Jam FAQ ：

1. What Is the Lindung 24 Jam Programme?

The Lindung 24 Jam Programme is a government initiative aimed at strengthening social security protection for employees by extending coverage beyond the workplace.
Through this programme, employees can enjoy broader social security protection, providing greater financial security in the event of accidents or unforeseen circumstances.
To support the implementation of the programme, PERKESO has introduced a revised contribution schedule that will be rolled out in stages.

2. Who Does the Phase 1 Contribution Schedule Apply To?

Category 1 (Kategori Pertama)
This category applies to employees who first registered with PERKESO before the age of 55.
Under this category, both employers and employees are required to contribute according to the prescribed contribution rates.

Category 2 (Kategori Kedua)
This category applies to employees who first registered with PERKESO at the age of 55 and above.
The contribution structure differs from Category 1, and employers should ensure that employees are classified correctly to avoid contribution discrepancies.

3.What Should Employers Do?

With the new contribution rates now in force, employers are encouraged to:

  • Update payroll systems and contribution settings
  • Review employee contribution categories
  • Verify contribution calculations based on the latest schedule
  • Ensure future PERKESO submissions comply with the updated rates

Failure to apply the revised contribution rates may result in inaccurate contributions,

which could affect employees’ social security records and benefits.

4. How to Check the Latest Contribution Rates?

PERKESO has published the complete Phase 1 contribution schedule, allowing employers to determine the applicable contribution amount based on an employee’s monthly wages.
The schedule also outlines the respective contribution portions payable by employers and employees.
HR and payroll teams are advised to regularly monitor PERKESO announcements for future updates and subsequent implementation phases.

5.Conclusion

The implementation of the Lindung 24 Jam Programme marks an important step toward enhancing employee social security protection in Malaysia. For employers, staying updated with the latest PERKESO contribution requirements is essential for maintaining compliance and ensuring employees receive the protection they are entitled to.

**Data Updated on 10.6.2026

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