LINDUNG 24 JAM: What Employers and Employees Need to Know From 1 August 2026
The implementation of LINDUNG 24 JAM brings changes that employers and employees need to understand, particularly when it comes to employee contribution status.
From 1 August 2026, an employee's treatment may depend on their employment history and whether they have previously opted in or opted out. HR should therefore avoid assuming that all employees are treated the same.
Who Needs to Contribute?
|
Employee Category |
LINDUNG 24 JAM Treatment |
|
Experienced employees who previously opted out |
May remain opted out and may choose to opt in at any time. Once they opt in, they cannot opt out again. |
|
Employees returning after unemployment |
Those who previously opted in must continue contributing when they return to work. Those who opted out may remain opted out or choose to opt in. Once opted in, they cannot opt out again. Employee is not required to contribute during the period of unemployment but this means that they are will not be able to make any claims during this temporary period. |
|
Fresh graduates / first-time employees |
Required to contribute as first-time PERKESO contributors. |
|
First-time foreign workers |
Required to contribute when they become PERKESO contributors. |
|
Employees with multiple employers |
May have a designated contributing employer. If they do not select one, PERKESO may assign one based on its criteria. |
|
Change of designated employer |
May be changed in certain situations, such as resignation, employer closure, temporary dormancy/no salary, or another employer offering a higher salary. |
Can Contributions Be Refunded?
According to the guidance, the June 2026 contribution cannot be refunded.
Where an employer has a legitimate refund request, the application should be made through the ASSIST Portal → My Sites → Inspection Module → Refund Menu.
HR Checklist
Employers should review their:
- Employee opt-in/opt-out status
- New hire and fresh graduate registrations
- Foreign worker registrations
- Employees returning after unemployment
- Employees with multiple employers
- Payroll contribution settings
- Employee declarations and supporting records
- HR onboarding procedures
Most importantly, do not assume that every employee has the same contribution status. An employee's previous LINDUNG 24 JAM status and employment history may affect how they should be treated.
Key Takeaway
For HR and payroll teams, the key principle is simple:
Don't assume. Check the employee's status.
Keeping accurate records of each employee's employment history, LINDUNG 24 JAM status, opt-in/opt-out decision and payroll treatment can help prevent unnecessary payroll and compliance issues.
For further clarification, employers should refer to PERKESO for the latest official requirements.