Malaysia Statutory Update: Non-Employment Injury Scheme Under Act A1788
The Employees Social Security Organisation (PERKESO) has announced a new statutory update under the Employees Social Security (Amendment) Act 2026 (Act A1788) regarding the implementation of the Non-Employment Injury Scheme (Skim Kemalangan Bukan Bencana Kerja [LINDUNG 24Jam]).
The new contribution requirement will take effect starting 1 June 2026.
Key Points of the Update
Employer Responsibility
Employers are required to:
Deduct the employee’s salary contribution
Submit the contribution to PERKESO before the 15th of the following month
Effective Date
The contribution requirement will be effective starting:
1 June 2026
Contribution Rates
The contributions are fully borne by employees only.
Phase | Employee Share |
Phase 1 | 0.75% for the first two years |
Phase 2 | 1.00% for the next three years |
Phase 3 | 1.25% from the sixth year onwards |
Action Required
No further action is required for existing employees, as they will be automatically included in the new scheme.
Employers only need to register new employees with PERKESO as usual.
Official References
For more information, please refer to the official PERKESO announcements below:
Source: PERKESO / i-Admin Malaysia
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The introduction of the Non-Employment Injury Scheme under Act A1788 is a significant step for employee welfare in Malaysia. With contributions fully borne by employees, it's crucial for workers to understand how the rates will change over the years, especially as they increase from 0. 75% to 1. 25% after six years. This kind of financial planning is essential, and having a clear overview can help employees budget better. For those looking for strategic insights on managing such contributions, resources like GWYF Guide can provide additional guidance on similar financial matters.
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