LINDUNG 24 Jam opt-out: Malaysian employees who do not want to participate in PERKESO’s LINDUNG 24 Jam scheme may submit an opt-out declaration from 13 July to 31 August 2026. If no opt-out is completed by the deadline, the employee is automatically treated as participating. Foreign employees remain mandatorily covered.
This guide is for Malaysian employers, HR teams, payroll administrators and employees who need to update payroll correctly without stopping a statutory deduction before the official declaration is received.
In this article: What the scheme covers · Who may opt out · Key rules · Opt-out steps · Employer checklist
What is PERKESO LINDUNG 24 Jam?
LINDUNG 24 Jam is PERKESO’s Non-Employment Injury Scheme, also known as Skim Kemalangan Bukan Bencana Kerja (SKBBK). It provides eligible employees with protection for accidents occurring in Malaysia outside working hours that are not directly related to their employment.
According to PERKESO’s official LINDUNG 24 Jam page, the scheme may provide medical and income-replacement benefits subject to the applicable law, eligibility conditions and exclusions. It does not cover illness or every accident.
LINDUNG 24 Jam opt-out eligibility
Participation became voluntary for local employees from 8 July 2026. Action is only required when a local employee chooses not to participate. Foreign employees remain subject to mandatory participation and cannot use the local-employee opt-out process.
| Employee situation | PERKESO rule |
|---|---|
| Existing local employee | May opt out from 13 July to 31 August 2026. No action means automatic participation. |
| New local employee | May choose not to participate within 30 days from the employee’s PERKESO registration date. |
| Foreign employee | Participation remains mandatory. |
| Employee with multiple employers | Only one employer should make the LINDUNG 24 Jam deduction. The employee may need to select the relevant employer. |
| June 2026 contribution | Mandatory under the rules then in force and not refundable, even if the employee later opts out. |
How does a local employee opt out?
- Open the LINDUNG Faedah Portal. Access the official portal through PERKESO and log in or register an account.
- Choose not to participate. Select the employee declaration for “Tidak Menyertai” LINDUNG 24 Jam.
- Confirm the declaration. Read the release-of-liability notice carefully, tick the confirmation and submit.
- Download the official notice. Keep the generated Notis Pelepasan Liabiliti as evidence of the employee’s choice.
- Provide it to the employer. The signed notice should be given to HR or payroll for the employer’s records and payroll update.
The official LINDUNG Faedah Portal is where employees register, submit the participation declaration, confirm their choice and download the official notice.
Employer payroll checklist for LINDUNG 24 Jam
- Do not decide or submit the participation choice on behalf of a local employee.
- Continue deductions until valid opt-out evidence is received and the employee’s status is confirmed.
- Retain the signed release-of-liability notice in the employee’s payroll or personnel record.
- Update the payroll system’s SKBBK or LINDUNG 24 Jam setting for the correct contribution month.
- Reprocess payroll if the employee’s status changed after the payroll run was prepared.
- Check that foreign employees remain included and that employees with multiple employers are not deducted twice.
- Reconcile the payroll deduction against the PERKESO contribution file and payment record.
Who pays the contribution and how much is it?
The contribution is fully borne by the employee, while the employer deducts it from wages and pays PERKESO on the employee’s behalf. For the first phase, from 1 June 2026 to 31 May 2028, the contribution rate is 0.75% of monthly wages, subject to the current wage ceiling of RM6,000.
PERKESO’s FAQ states that later phases are scheduled at 1.00% from 1 June 2028 to 31 May 2031 and 1.25% from 1 June 2031, subject to the applicable rules and effective dates.
What happens if a local employee takes no action?
If an existing local employee does not submit the opt-out declaration by 31 August 2026, PERKESO’s FAQ states that the employee will automatically be treated as participating. The employer should therefore continue the applicable payroll deduction and contribution.
Can an employee change the decision later?
PERKESO describes participating employees under the “once eligible, continuously eligible” principle, so an employee who participates should not assume that a later opt-out is available. PERKESO also provides a status-update form for a person moving from opt-out to opt-in. Employees should confirm their current portal status and obtain PERKESO guidance before requesting any payroll change.
What should employers do before 31 August 2026?
Employers should issue a neutral staff notice explaining the deadline, identify which employees have provided official opt-out evidence, update payroll controls and retain a clear audit trail. The employer should not pressure an employee to participate or opt out.
HTL & Co can assist businesses with payroll setup, statutory contribution controls and monthly payroll processing. Learn more about HTL’s payroll services in Johor Bahru, review our accounting and bookkeeping support, or read the guide to stamp duty on employment contracts.
This article provides general payroll and compliance information. Benefit eligibility and contribution treatment remain subject to PERKESO’s latest rules, portal status and applicable legislation.
PERKESO voluntary-participation effective date: 8 July 2026
Opt-out period for existing local employees: 13 July–31 August 2026
HTL last updated: 30 July 2026
Official references: PERKESO LINDUNG 24 Jam FAQ
PERKESO LINDUNG 24 Jam official page
