Malaysia: SKBBK / Lindung 24 Jam Opt-Out Election Window – 13 July 2026

Following the Cabinet decision of 8th July 2026 that the SKBBK (Lindung 24 Jam) employee contribution is voluntary for local employees but remains mandatory for foreign workers, and the 13th July 2026 release of the opt-out form, PERKESO has confirmed the fixed period during which local employees may elect not to participate. The opt-out election window runs from 13th July 2026 to 31st August 2026 and is exercised online through the LINDUNG Faedah Portal (lindungfaedah.perkeso.gov.my) by completing the Liability Release Notice (Notis / Perakuan Pelepasan Liabiliti).

What this means: Under the Employees’ Social Security Act 1969 (Act 4), LINDUNG 24 Jam participation continues by default and the 0.75% is deducted unless the employee opts out. A local employee who does not wish to participate must submit the Liability Release Notice within the window of 13 July – 31 August 2026. Filing it waives Lindung 24 Jam coverage and releases PERKESO and the employer from liability under Act 4 for non-occupational accidents, injury or death outside working hours. Foreign employees have no opt-out and remain mandatorily covered.

If no Liability Release Notice is received from a local employee by 31st August 2026, that employee is automatically treated as participating in LINDUNG 24 Jam. A

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

Mercans Recommends

View PDF

Malaysia – SKBBK / Lindung 24 Jam: Opt-Out Election Window Open – 13 July to 31 August 2026

Size

2.20 MB