Malaysia has gazetted the Employees' Social Security (Amendment) Act 2026 (Act A1788) on 5 March 2026,
introducing important changes to the SOCSO (PERKESO) framework. The amendment expands the scope of social protection under the Employees' Social Security Act 1969 by introducing coverage for certain non-employment injuries, reflecting the government's move towards broader worker protection.
This initiative is commonly associated with the "Lindung 24/7" concept, which aims to provide continuous social security protection to employees regardless of whether accidents occur during working hours or outside work.
Under the revised framework, both employers and employees will contribute towards the expanded SOCSO protection,
with the employee contribution rate implemented in three phases:
Other contribution parameters: Minimum monthly contribution: RM12.35 | Salary above RM6,000: employee contribution capped at RM45 per month. Note: The final contribution table will be issued under the new Third Schedule of the Act.
Employers should take note of several potential implications:
Key Takeaway
SOCSO protection expands to non-work injuries, with phased contribution changes affecting employers and payroll systems.
Source: Pertubuhan Keselamatan Sosial (PERKESO)
