PERKESO LINDUNG 24 JAM Update – Illustration
Category: Employer
PERKESO LINDUNG 24 JAM – 中文
PERKESO LINDUNG 24 JAM 最新更新：本地员工可自愿选择参与或退出
更新日期：2026 年 7 月 13 日
马来西亚人力资源部与 PERKESO 最近宣布调整 LINDUNG 24 JAM／Skim Kemalangan Bukan Bencana Kerja（SKBBK） 的实施方式。
从即日起：
✅ 本地员工：自愿参与
✅ 外籍员工：维持强制参与
同时，PERKESO 已开放线上系统，让本地员工选择是否继续参与这项计划，并完成相关声明。
什么是 LINDUNG 24 JAM？
LINDUNG 24 JAM 是 PERKESO 推出的非工作相关意外保障计划，主要为符合资格的受雇员工提供工作时间以外的意外保障。
保障范围可能包括：
在家中发生的意外
非上下班途中发生的交通事故
周末或私人活动期间发生的意外
运动、休闲或日常生活中发生的意外
需要注意的是，这项计划主要保障 非工作相关意外。
如果意外是在工作期间发生，或与工作及上下班通勤有关，则一般属于原有的 Skim Bencana Pekerjaan（工伤保障计划） 范围。
最新政策有什么改变？
LINDUNG 24 JAM 于 2026 年 6 月 1 日实施时，原本适用于符合条件的本地及外籍员工。
不过，人力资源部于 2026 年 7 月 9 日宣布：
本地员工
本地员工不再被强制要求参与，可根据自己的保障需求和财务状况，自愿选择继续参与或退出。
外籍员工
外籍员工仍须继续参与，相关缴纳要求维持不变。
换句话说，本地员工现在拥有选择权，但外籍员工并不适用这项退出安排。
本地员工需要做什么？
PERKESO 已开放线上系统，让员工选择：
✅ 继续参与计划：
选择：
“SAYA MEMILIH UNTUK MENYERTAI”
如果员工同时受雇于多名雇主，还需要选择由哪一名雇主负责处理该计划的缴纳。
❌ 不参与或退出计划：
选择：
“SAYA MEMILIH UNTUK TIDAK MENYERTAI”
选择退出的员工需要完成 Borang Perakuan Pelepasan Liabiliti（责任豁免声明）。
这份声明用于确认员工了解退出后的影响，包括一旦在非工作时间发生意外，将无法依据 LINDUNG 24 JAM 申请相关保障。
LINDUNG 24 JAM 线上申请步骤
第一步：进入官方系统：
登入 PERKESO LINDUNG Faedah Portal：
https://lindungfaedah.perkeso.gov.my/auth/
第二步：注册账号：
首次使用者点击：
Daftar Akaun
然后填写：
姓名
身份证号码
电邮地址
密码
第三步：登入系统：
完成账号注册后，使用已登记的资料登入系统，并进入 LINDUNG 24 JAM 参与选择页面。
第四步：选择参与状态：
员工可选择：
✅ SAYA MEMILIH UNTUK MENYERTAI
表示继续参与计划
或
❌ SAYA MEMILIH UNTUK TIDAK MENYERTAI
表示不参与或选择退出计划
第五步：检查资料：
提交前，请仔细核对：
个人资料
身份证号码
雇主资料
所选择的参与状态
负责缴纳的雇主
第六步：确认并提交：
确认所有资料正确后，完成线上声明并提交申请。
第七步：下载声明书：
系统显示申请成功后，请下载并保存 Declaration Form／声明书。
建议再次检查声明书中的：
员工资料
雇主资料
参与或退出状态
提交日期
⚠️ 提交前必须特别注意
根据目前的线上指引，员工提交选择后，应将其视为正式声明。
因此，在按下确认前，请务必仔细检查所有资料及参与意愿，避免选错雇主或提交错误的参与状态。
员工也应了解：
继续参与，才可在符合条件的非工作相关意外发生时申请相关保障
选择退出后，将不再享有这项非工作意外保障
退出者需完成责任豁免声明
外籍员工不可选择退出
员工选择退出后，雇主还要做什么？
虽然参与决定由本地员工自行作出，但雇主和 HR 仍需要关注后续处理，包括：
提醒员工完成线上选择
保存员工提交的声明记录
确认 Payroll 系统中的参与状态
避免继续错误扣款或漏扣
妥善处理同时拥有多名雇主的员工
向员工说明参与与退出的实际影响
企业不应在没有员工正式声明的情况下，自行替员工决定参与状态。
雇主之前已经扣除的金额怎么办？
LINDUNG 24 JAM 最初于 2026 年 6 月实施，因此部分雇主可能已经根据原有规定进行工资扣款。
对于后续 Payroll 调整、已扣除款项的处理方式，以及员工退出后的生效月份，企业应参考 PERKESO 最新系统指示和进一步公告。
建议 HR 与 Payroll 团队不要自行假设处理方式，以免出现少扣、重复扣款或错误退款的问题。
LINDUNG 24 JAM 有什么保障价值？
虽然本地员工现在可自愿选择，但这项计划仍提供工作时间以外的额外社会保障。
其主要作用包括：
扩大非工作相关意外的保障范围
在符合条件时提供医疗及相关福利
降低员工因私人意外而面对的财务压力
为没有私人意外保险的员工提供额外保障选择
员工在决定是否退出前，应先考虑自己现有的 Medical Card、Personal Accident Insurance、收入保障及家庭财务状况。
给老板与 HR 的提醒
这次政策改变并不代表公司可以完全不处理。
企业仍应做到：
✅ 及时通知员工最新安排
✅ 指引员工使用官方系统
✅ 保存相关声明和记录
✅ 更新 Payroll 与 PERKESO 处理流程
✅ 区分本地员工与外籍员工
✅ 持续关注 PERKESO 后续公告
错误扣款、遗漏处理或没有保留员工声明，都可能为公司带来 Payroll 与合规风险。
总结
LINDUNG 24 JAM 的最新安排可以简单理解为：
本地员工可从 2026 年 7 月 13 日起，通过 PERKESO 官方线上系统完成选择。
在提交前，员工应充分了解参与和退出的影响；雇主则应及时更新 Payroll 流程，并保存相关文件作为记录。
需要协助处理 Payroll、PERKESO、员工法定缴纳或 HR 合规事项？欢迎联系 HBA Global Consultancy 获取专业协助。
Disclaimer
本文仅供一般资讯参考，不构成法律、人力资源、保险或专业合规意见。政策、系统流程及处理机制可能根据人力资源部或 PERKESO 的后续公告而调整。员工与雇主采取行动前，应以 PERKESO 最新官方资料为准。
PERKESO LINDUNG 24 JAM
PERKESO LINDUNG 24 JAM Update: Local Employees Can Now Choose to Opt In or Opt Out
图文版
Last Updated: 13 July 2026
Malaysia's Ministry of Human Resources (KESUMA) and the Social Security Organisation (PERKESO) have announced an important update to the implementation of the LINDUNG 24 JAM, also known as the Skim Kemalangan Bukan Bencana Kerja (SKBBK).
Effective immediately:
✅ Local employees – Participation is voluntary
✅ Foreign employees – Participation remains mandatory
At the same time, PERKESO has launched an online portal that allows eligible local employees to decide whether they wish to participate in the scheme and submit their declaration electronically.
What Is LINDUNG 24 JAM?
LINDUNG 24 JAM (SKBBK) is a PERKESO social protection scheme that provides coverage for non-work-related accidents experienced by eligible employees outside of working hours.
Examples of situations that may fall under the scheme include:
Accidents at home
Road accidents unrelated to commuting to or from work
Weekend or personal activity accidents
Sports and recreational accidents
Other daily-life accidents outside the workplace
It is important to note that this scheme only covers non-work-related accidents.
Accidents arising out of employment or during commuting to and from work continue to be covered under PERKESO's Employment Injury Scheme (Skim Bencana Pekerjaan).
What Has Changed?
When LINDUNG 24 JAM was first introduced on 1 June 2026, participation was intended to apply to both local and foreign employees.
However, on 9 July 2026, the Ministry of Human Resources announced a policy revision.
Local Employees：
Participation is no longer compulsory.
Eligible local employees may now decide whether they wish to:
Continue participating in the scheme; or
Opt out of the scheme.
The decision is entirely voluntary based on the employee's own protection needs and financial considerations.
Foreign Employees：
There is no change for foreign employees.
Participation remains mandatory under the current regulations.
What Do Local Employees Need to Do?
PERKESO has opened an online self-service system for local employees to submit their participation decision.
✅ Option 1: Continue Participating
Select:
"SAYA MEMILIH UNTUK MENYERTAI"
If you are employed by more than one employer, you will also need to choose which employer will be responsible for the scheme contribution.
❌ Option 2: Opt Out
Select:
"SAYA MEMILIH UNTUK TIDAK MENYERTAI"
Employees who choose to opt out must complete the Borang Perakuan Pelepasan Liabiliti (Declaration of Release of Liability).
This declaration confirms that the employee understands they will no longer be entitled to claim benefits under the LINDUNG 24 JAM scheme for eligible non-work-related accidents.
How to Submit Your Choice Online
Step 1：
Visit the official PERKESO LINDUNG Faedah Portal:
https://lindungfaedah.perkeso.gov.my/auth/
Step 2：
First-time users should click:
Daftar Akaun (Register Account)
Prepare the following information:
Full Name
NRIC Number
Email Address
Password
Step 3：
Log in to your newly created account.
Step 4：
Go to the participation page and choose either:
✅ SAYA MEMILIH UNTUK MENYERTAI
or
❌ SAYA MEMILIH UNTUK TIDAK MENYERTAI
Step 5：
Carefully verify your information, including:
Personal details
NRIC number
Employer information
Participation status
Selected employer (if applicable)
Step 6：
Confirm and submit your declaration.
Step 7：
Download your Declaration Form after successful submission.
Make sure the declaration correctly reflects:
Your personal information
Employer information
Participation status
Submission date
Important Things to Know Before Submitting
According to PERKESO's current online process, your submitted declaration will be treated as your official decision.
Before clicking Submit, ensure all information is accurate.
Employees should understand that:
Participation provides additional protection for eligible non-work-related accidents.
Employees who opt out will no longer be covered under this scheme.
A Declaration of Release of Liability is required for those opting out.
Foreign employees are not eligible to opt out.
What Should Employers Do?
Although the participation decision is made by the employee, employers and HR teams still play an important role in ensuring proper implementation.
Employers should:
Inform employees about the latest policy update
Guide employees on using the official portal
Keep copies of employees' declarations
Update payroll records where necessary
Avoid incorrect deductions or omissions
Handle employees with multiple employers appropriately
Explain the implications of opting in or opting out
Employers should not make participation decisions on behalf of employees without a properly completed declaration.
What About Contributions Already Deducted?
Since the scheme was initially implemented in June 2026, some employers may have already made salary deductions based on the previous mandatory requirement.
For any adjustments relating to payroll, contribution handling, or implementation dates following an employee's opt-out, employers should follow PERKESO's latest instructions and future announcements.
HR and Payroll teams are advised not to make assumptions regarding refunds or deduction adjustments without official guidance.
Why Might Employees Still Consider Participating?
Although participation is now voluntary for local employees, the scheme continues to provide additional social protection outside normal working hours.
Potential benefits include:
Protection against eligible non-work-related accidents
Financial assistance for qualifying incidents
Additional protection beyond workplace accident coverage
Extra support for employees without personal accident insurance
Before deciding to opt out, employees should consider their existing insurance coverage, such as:
Medical Insurance
Personal Accident Insurance
Income Protection Plans
Personal financial commitments
Important Reminder for Employers and HR
This policy change does not mean employers can simply ignore the scheme.
Companies should continue to:
✅ Inform employees of the latest requirements
✅ Guide employees through the online submission process
✅ Keep proper documentation
✅ Update payroll procedures
✅ Differentiate between local and foreign employees
✅ Stay updated with future PERKESO announcements
Failure to maintain proper records or process payroll correctly could expose employers to unnecessary compliance risks.
Summary
The latest implementation can be summarised as follows:
Eligible local employees may submit their decision through PERKESO's official online portal from 13 July 2026 onwards.
Both employees and employers should understand the implications of participation before making any decision and ensure all records are properly maintained.
If your company requires assistance with Payroll, PERKESO compliance, statutory contributions, or HR advisory services, HBA Global Consultancy is here to help.
Disclaimer
This article is intended for general informational purposes only and should not be considered legal, HR, insurance, or professional compliance advice. Policies, procedures, and implementation mechanisms may change based on future announcements by the Ministry of Human Resources (KESUMA) or PERKESO. Employers and employees should always refer to the latest official guidelines before making any decisions.
2026 Maternity Leave Update: Has Malaysia Really Extended Paid Maternity Leave to 128 Days?
2026 Maternity Leave Update: Has Malaysia Really Extended Paid Maternity Leave to 128 Days?
Recently, many employers and employees have been asking:
“Will paid maternity leave in Malaysia increase from 98 days to 128 days in 2026?”
“Who pays for the additional 30 days?”
“Will employers have to bear an extra month of salary?”
The topic has generated significant attention, but it is important to clarify one key point:
The Employment Act 1955 has not been amended to increase statutory maternity leave from 98 days to 128 days.
A more accurate explanation is:
98 days of statutory paid maternity leave + up to 30 days of post-maternity financial support = a potential postnatal recovery period of up to 128 days.
1. Malaysia's Statutory Maternity Leave Remains at 98 Days
Under the Employment Act 1955, eligible female employees are entitled to 98 consecutive days of paid maternity leave.
This entitlement has been in effect since 1 January 2023 and is not a new provision introduced in 2026.
The 98-day period is counted continuously, meaning that weekends, rest days, and public holidays are generally included within the maternity leave period.
2. The Real 2026 Update: Post-Maternity Leave Allowance (EPCB)
The new development attracting attention is the government's proposal to introduce:
Elaun Pasca Cuti Bersalin (EPCB)
Post-Maternity Leave Allowance
The purpose of this initiative is to provide additional financial support to eligible female employees who require extra recovery time after completing their statutory maternity leave.
Based on information currently available, the allowance may provide:
Up to 30 additional days of support
Approximately 80% of the employee's monthly salary
A payment made through the proposed allowance mechanism
3. Does This Mean Maternity Leave Becomes 128 Days?
It can be understood as follows:
However, employers should avoid telling employees that:
❌ "Maternity leave has officially increased to 128 days."
A more accurate statement would be:
✅ "Under the proposed 2026 Post-Maternity Leave Allowance, eligible female employees may receive up to 30 additional days of financial support after completing their 98-day maternity leave, resulting in a potential recovery period of up to 128 days."
This distinction is important because the statutory maternity leave entitlement remains at 98 days, while the additional 30 days is expected to be supported through a separate allowance mechanism.
4. Example: Employee Earning RM5,000 Per Month
Assume a female employee earns RM5,000 per month and satisfies all eligibility requirements.
Existing 98-Day Paid Maternity Leave
During the statutory maternity leave period:
The employee enjoys 98 consecutive days of paid maternity leave.
Salary continues to be paid according to existing legal requirements.
In simple terms:
98 Days Maternity Leave = Normal Salary Paid
Additional 30-Day Post-Maternity Allowance
If the employee qualifies for EPCB after completing the 98-day maternity leave period:
Monthly Salary: RM5,000
80% Allowance Rate:
RM5,000 × 80% = RM4,000
The employee may therefore receive approximately RM4,000 in additional post-maternity support for the extra 30-day period.
Illustration
Therefore, when people say "paid maternity leave has increased to 128 days", the more accurate explanation is:
98 days of statutory paid maternity leave + up to 30 days of post-maternity allowance support = up to 128 days of postnatal recovery time.
This does not automatically mean employers must pay 128 days of full salary.
5. Who Pays for the Additional 30 Days?
One of the most common concerns among employers is:
"Will the company have to pay an extra 30 days of salary?"
Based on current announcements, the EPCB proposal is expected to be introduced through amendments related to the Employment Insurance System (EIS) framework.
The objective is to provide financial assistance through a social protection mechanism rather than transferring the entire additional cost directly to employers.
As a result, employers should focus on:
Monitoring official announcements
Understanding eligibility requirements
Reviewing future implementation procedures
rather than assuming they will automatically bear an additional 30 days of full salary costs.
6. Who May Be Eligible?
Based on information currently available, eligible female employees may generally include those who:
Have worked for at least 90 days within the 9 months preceding childbirth;
Have been employed for at least one day during the four months immediately before childbirth;
Have fewer than five surviving children at the time of delivery; and
Are insured employees under the relevant social protection scheme.
Final eligibility requirements remain subject to official government guidelines.
7. Why Is the Government Introducing This Allowance?
The proposed allowance aims to:
Provide additional recovery time for mothers after childbirth;
Encourage female workforce participation;
Reduce the number of women leaving employment after maternity leave;
Support long-term career continuity for working mothers.
In other words, the initiative is not simply about extending leave but about improving support for women returning to the workforce after childbirth.
8. How Will This Affect Employers?
For SMEs and employers, this development is worth preparing for early.
Companies should review:
HR Policies
Are maternity leave policies clearly stated?
Employment Contracts
Do contracts include updated maternity leave provisions?
Payroll Systems
Can payroll accurately distinguish between maternity leave payments and allowance-related support?
HR Knowledge
Does the HR team understand the difference between the statutory 98-day leave and the proposed 30-day allowance?
Internal SOPs
Will company procedures need updating once EPCB is officially implemented?
Businesses with female employees should not wait until an employee is about to go on maternity leave before addressing these issues.
9. The One Thing Employers Should Remember
The key message is simple:
Malaysia is not increasing statutory maternity leave from 98 days to 128 days.
Instead:
Female employees already enjoy 98 days of paid maternity leave. The proposed 2026 Post-Maternity Leave Allowance may provide eligible employees with up to 30 additional days of support at approximately 80% of salary, resulting in a potential recovery period of up to 128 days.
Conclusion
The reason this topic has attracted so much attention is because of the government's proposal to introduce the Post-Maternity Leave Allowance (EPCB).
If implemented, the allowance could provide eligible female employees with up to:
30 additional days of support
Approximately 80% salary replacement
Enhanced postnatal financial protection
For employees, this offers greater support during recovery after childbirth.
For employers, it represents an important HR, payroll, and compliance development that should be monitored closely.
Businesses should stay updated on official government announcements and review their internal policies early to avoid misunderstandings regarding maternity leave entitlements, salary payments, and employee rights.
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2026 SOCSO 新政策：Skim LINDUNG 24 JAM 是什么？雇主需要准备什么？
2026 SOCSO 新政策：Skim LINDUNG 24 JAM 是什么？雇主需要准备什么？
从 2026年6月1日 起，PERKESO / SOCSO 将正式扩大员工保障范围，推出 Skim LINDUNG 24 JAM，也称为 Skim Kemalangan Bukan Bencana Kerja。
这项新保障的重点是：员工不再只是受到“工伤保障”，而是进一步获得 24小时非工作相关意外保障。
什么是 Skim LINDUNG 24 JAM？
以往，SOCSO 主要保障员工在工作期间、上下班途中，或因工作相关原因发生的意外。
但在 Skim LINDUNG 24 JAM 下，保障范围将扩大至非工作时间发生的意外。
例如：
员工在家中不小心滑倒
周末运动时受伤
外出购物发生意外
非工作用途途中发生意外
只要符合 PERKESO 的申请条件，员工将有机会获得相关保障。
不过，雇主和员工也必须了解：SOCSO 并不是普通医疗保险，并不是所有疾病或所有情况都会自动获得赔偿，最终仍需根据 PERKESO 的规定与审核结果而定。
哪些员工受到影响？
根据 PERKESO 的说明，所有受《1969年雇员社会保障法令》（Act 4）保障的员工，都需要纳入 Skim LINDUNG 24 JAM。
一般包括：
本地员工
外籍员工
合约员工
学徒或受雇培训人员
符合条件的在职员工
此外，Skim LINDUNG 24 JAM 没有年龄限制。只要员工仍在受雇期间，即使超过60岁，仍可继续受到相关保障。
雇主是否需要重新注册员工？
对于现有员工，雇主不需要重新注册，因为员工资料已经在 PERKESO 系统内。
但对于在政策生效后新入职的员工，雇主必须根据现有程序，通过 PERKESO 指定系统为员工完成注册。
如果员工同时拥有超过一名雇主，员工需要选择其中一名雇主作为 Skim LINDUNG 24 JAM 的供款雇主，具体方式需依据 PERKESO 后续规定执行。
供款率是多少？由谁承担？
Skim LINDUNG 24 JAM 的初期供款率为 0.75%。
这项供款将由员工承担，雇主需要从员工薪资中扣除，并每月代为缴付给 PERKESO。
简单来说：
雇主负责处理扣款与缴付
员工承担该项供款成本
Payroll 系统必须正确更新
虽然这项费用由员工承担，但雇主仍然有责任确保扣款、申报和缴付正确进行。
雇主需要在什么时候缴付？
雇主必须按照现有 SOCSO 供款时间表缴付。
每个月的供款，必须在下个月 15号或之前 缴付给 PERKESO。
例如：
如果是 2026年6月薪资，相关供款应在 2026年7月15日或之前完成缴付。
若雇主没有按时扣款或缴付，可能会面对合规风险、拖欠追讨或相关法律责任。
雇主现在应该准备什么？
企业和 HR / Payroll 团队应该提前做好以下准备：
1. 更新 Payroll 系统
确保系统可以正确加入 Skim LINDUNG 24 JAM 的员工供款项目，并按照规定自动计算。
2. 检查员工资料
确保员工资料完整，包括姓名、身份证或护照资料、入职日期、薪资、职位等。
3. 更新薪资计算流程
公司应确认工资单是否需要显示相关扣款，并确保每月扣款准确。
4. 通知员工
由于这项供款由员工承担，建议公司提前通知员工，让他们了解为什么薪资会出现新的扣款项目。
5. 保存完整记录
雇主需要妥善保存薪资、扣款及供款记录，以便日后 PERKESO 检查或员工申请福利时使用。
6. 准备事故申报流程
如果员工在非工作时间发生意外，公司也可能需要协助员工准备资料和提交申请。
雇主最容易忽略的重点
很多老板可能会认为：
“既然是员工自己承担供款，公司是不是不用管？”
答案是：不是。
即使供款由员工承担，雇主仍然需要负责：
正确从薪资中扣除
按时缴付给 PERKESO
维护员工薪资记录
协助员工了解政策
在员工发生事故时提供申请支持
因此，这不仅是员工福利问题，也是一项 Payroll 合规责任。
总结
Skim LINDUNG 24 JAM 是 SOCSO 保障制度的重要升级。
它让员工在工作以外的时间，也有机会获得意外保障。对于员工来说，这是更全面的安全网；对于雇主来说，则意味着 Payroll、HR政策和员工沟通都必须同步更新。
企业应尽早检查现有薪资系统与内部流程，避免在政策正式生效后才手忙脚乱。
如您不确定公司 Payroll 是否需要调整，或希望了解 Skim LINDUNG 24 JAM 对公司员工成本和合规流程的影响，欢迎联系我们获取专业协助。
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2026 最新津贴：马来西亚带薪产假真的加到128天了吗？
2026 最新津贴：马来西亚带薪产假真的加到128天了吗？
最近很多老板和员工都在讨论：
“2026 年开始，马来西亚带薪产假是不是从98天加到128天？”
“额外30天是谁付？”
“公司是不是要多承担一个月薪水？”
这个话题确实很热，但要讲清楚一点：
不是 Employment Act 直接把法定产假改成128天。
更准确的说法是：
现有98天有薪产假 + 新增最多30天产后津贴支持 = 最长可达128天产后休养期。
1. 目前马来西亚产假还是98天
根据马来西亚《1955年雇佣法令》（Employment Act 1955），女性员工目前享有 98天连续有薪产假。
这项98天产假已经从2023年1月1日起生效，并不是2026年才开始的新规定。
所谓“连续98天”，代表产假期间如果遇到星期日、休息日或公共假期，一般也会计算在98天里面。
2. 2026 最新重点：产后额外津贴 EPCB
这次真正引起讨论的，是政府宣布将推出：
Elaun Pasca Cuti Bersalin（EPCB）
也就是 Post-Maternity Leave Allowance / 产后额外津贴。
根据目前报道，这项津贴是为了让女性员工在完成98天法定产假后，如果需要额外休息，可以获得最多 30天 的财务支持。
津贴金额预计为受保女性员工月薪的 80%，并以一次性方式支付。
3. 所以产假是不是变成128天？
可以这样理解：
98天 = 现有法定有薪产假
额外最多30天 = 产后额外津贴支持
合计最长可达128天产后休养期
但是，企业在对外或对员工解释时，不建议直接说：
“产假正式变128天。”
更准确、更安全的说法是：
“2026年新津贴下，符合资格的女性员工在98天产假后，或可获得最多30天、80%薪资的额外产后津贴支持，使产后休养期最长可达128天。”
这样写比较不会误导，因为目前法定产假本身仍是98天，而额外30天是通过新的津贴机制提供支持，不是简单地把雇主承担的全薪产假直接加到128天。
4. Example：如果员工月薪是 RM5,000，会怎样算？
假设一位女性员工的月薪是 RM5,000，并符合相关资格。
现有98天有薪产假
在现有法定产假下，员工可享有 98天连续有薪产假。
这段期间，员工一般会继续获得正常薪资。
简单理解：
98天产假 = 公司继续支付正常薪水
2026新增最多30天产后津贴
如果员工在98天产假后符合资格申请额外产后津贴，最多可获得 30天、80%薪资 的津贴支持。
以 RM5,000 月薪计算：
RM5,000 × 80% = RM4,000
也就是说，员工在额外30天期间，预计可获得大约 RM4,000 的产后津贴支持。
整体可以这样理解
因此，很多人说的“带薪产假加到128天”，更准确来说是：
98天法定有薪产假 + 最多30天、80%薪资产后津贴支持 = 最长可达128天产后休养期。
但这并不代表雇主一定要直接承担128天全薪，最终仍需根据政府正式指南和申请条件执行。
5. 额外30天是谁付？老板需要承担吗？
根据目前公布的方向，EPCB 将通过修订 Employment Insurance System Act 2017 推出，也就是和就业保险系统相关的机制。
这项制度的目的，是通过社会保障机制协助分担女性员工产后额外休息期间的财务压力，而不是简单地把额外30天全薪成本直接转嫁给雇主。
所以，对老板来说，重点不是马上准备多付30天全薪，而是要关注政府后续公布的正式申请条件、执行流程和雇主配合事项。
6. 谁可能符合资格？
根据目前资料，符合资格的女性员工一般包括：
在生产前9个月内，至少工作90天；
在生产前4个月内，至少有一天受雇；
生产时少于5名在世子女；
属于受保女性员工。
不过，最终资格、申请方式、薪资计算方式和雇主需要提交什么文件，仍需要等待官方进一步公布完整指南。
7. 为什么政府要推出这个津贴？
这项津贴的目的，是为了帮助女性员工在生产后有更多时间恢复，同时减少女性因为育儿压力而离开职场的情况。
换句话说，这不只是“多放假”的问题，而是为了支持女性员工继续留在职场，减少生产后被迫辞职或中断职业发展的情况。
8. 对雇主有什么影响？
对中小企业来说，这项更新值得提前准备。
公司可以开始检查：
员工手册是否有清楚列明产假政策；
Employment contract 是否包含 maternity leave 条款；
Payroll 系统是否能正确记录产假和津贴；
HR 是否知道98天产假和额外30天津贴的分别；
未来 EPCB 正式执行后，公司是否需要更新内部 SOP。
尤其是有女性员工的企业，建议不要等到员工即将生产时才临时处理。产假、薪资、津贴、职位保留和复工安排，都应该提前有清楚流程。
9. 老板最需要记住的一句话
2026年不是简单把产假从98天改成128天。
更准确来说：
马来西亚女性员工原本已有98天有薪产假；2026年新推出的产后额外津贴，可能让符合资格的员工在产假后再获得最多30天、80%薪资的支持，使整体产后休养期最长可达128天。
总结
2026年最新产假相关话题之所以受到关注，是因为政府计划推出 Post-Maternity Leave Allowance / EPCB 产后额外津贴。
这项津贴预计为符合资格的女性员工，在完成98天法定产假后，提供最多30天、80%薪资的额外支持。
对员工来说，这是更大的产后保障。
对雇主来说，这是一个需要关注 HR、payroll 和雇佣合约更新的重要 compliance 事项。
企业应持续关注官方正式指南，并及时更新公司内部政策，以避免未来在产假、薪资和员工权益方面出现争议。
需要协助检查公司 HR / Payroll 吗？
产假、陪产假、薪资计算、员工手册和雇佣合约，都是企业日常管理中容易被忽略，却很容易引起争议的部分。
如果你的公司还没有清楚的 HR policy、payroll 流程或 leave entitlement 记录，建议尽早整理。
HBA Global Consultancy Sdn. Bhd. 可协助中小企业处理会计、薪资、税务及合规事项，让企业经营更清楚、更安心。
📞 欢迎联系我们，获取专业支持。
2026 SOCSO Update: What is Skim LINDUNG 24 JAM and What Should Employers Prepare?
2026 SOCSO Update: What is Skim LINDUNG 24 JAM and What Should Employers Prepare?
Based on PERKESO’s Pekeliling Majikan Bilangan 2 Tahun 2026, a new protection scheme known as Skim LINDUNG 24 JAM (Non-Work Disaster Accident Scheme) will come into effect on 1 June 2026.
This initiative significantly expands employee protection beyond traditional workplace accidents by providing coverage for eligible non-work-related accidents that occur outside working hours.
What is Skim LINDUNG 24 JAM?
Previously, SOCSO mainly provided protection for accidents that occurred:
During working hours
While commuting to and from work
As a result of work-related activities
Under Skim LINDUNG 24 JAM, the scope of protection is expanded to cover certain accidents that occur outside working hours.
Examples may include:
Slipping and falling at home
Injuries sustained during weekend sports activities
Accidents while shopping
Accidents occurring during personal travel
Subject to PERKESO’s terms and conditions, eligible employees may receive benefits under this scheme.
However, employers and employees should note that SOCSO is not a medical insurance policy. Not every illness, injury, or incident will automatically qualify for compensation. All claims remain subject to PERKESO’s assessment and approval.
Which Employees Are Covered?
According to PERKESO, employees covered under the Employees’ Social Security Act 1969 (Act 4) are required to participate in the scheme.
This generally includes:
Malaysian employees
Foreign employees
Contract employees
Apprentices and trainees under employment
Other eligible employees under Act 4
There is no age limit under Skim LINDUNG 24 JAM. Employees who continue working beyond the age of 60 may still enjoy protection under the scheme as long as they remain eligible under PERKESO regulations.
Do Employers Need to Re-Register Existing Employees?
No.
Existing employees who are already registered with PERKESO do not need to be re-registered.
However, new employees joining after the implementation date must still be registered through the existing PERKESO registration procedures.
For employees who work for multiple employers, PERKESO requires the employee to nominate one employer as the contributing employer under Skim LINDUNG 24 JAM, subject to further guidelines issued by PERKESO.
What Is the Contribution Rate?
The initial contribution rate under Skim LINDUNG 24 JAM is:
0.75%
This contribution will be borne by the employee.
Employers are responsible for:
Deducting the contribution from employee salaries
Submitting the contribution to PERKESO
Maintaining accurate payroll records
In summary:
✅ Employee bears the contribution cost
✅ Employer processes the deduction and submission
✅ Payroll systems must be updated accordingly
Although the contribution is employee-funded, employers remain legally responsible for ensuring accurate deduction and timely payment.
When Must Contributions Be Paid?
Employers must continue following the existing SOCSO contribution schedule.
Contributions must be paid on or before the 15th day of the following month.
Example
Salary Month:
June 2026
Contribution Due Date:
On or before 15 July 2026
Failure to deduct or remit contributions correctly may expose employers to compliance risks, penalties, and legal liabilities.
What Should Employers Do Now?
To ensure smooth implementation, employers and HR teams should begin preparations early.
1. Update Payroll Systems
Ensure payroll software is capable of calculating and deducting Skim LINDUNG 24 JAM contributions accurately.
2. Review Employee Information
Verify that employee records are complete and updated, including:
Name
NRIC / Passport details
Employment commencement date
Salary information
Job position
3. Review Payroll Processes
Ensure salary calculations and payslips reflect the new deduction correctly.
4. Inform Employees
Since the contribution will be borne by employees, employers should communicate the purpose of the new deduction in advance to avoid confusion.
5. Maintain Proper Records
Payroll records, contribution details, and supporting documents should be systematically maintained for PERKESO verification and future claim purposes.
6. Establish Claim Support Procedures
Employers should be prepared to assist employees with documentation and claim submissions when eligible accidents occur outside working hours.
A Common Misconception Among Employers
Many employers assume:
“Since employees are paying for it, the company does not need to do anything.”
This is incorrect.
Even though the contribution is deducted from employees’ salaries, employers remain responsible for:
Correct salary deductions
Timely submission of contributions
Payroll record maintenance
Employee communication and awareness
Assisting employees with claim-related matters
Therefore, Skim LINDUNG 24 JAM is not only an employee benefit issue — it is also a payroll compliance responsibility.
Conclusion
Skim LINDUNG 24 JAM represents a major enhancement to Malaysia’s social security protection framework.
Employees may now enjoy broader accident protection beyond workplace-related incidents, while employers must ensure their payroll systems, HR policies, and compliance procedures are updated accordingly.
Businesses are encouraged to review their existing payroll processes early to avoid implementation issues when the scheme becomes effective on 1 June 2026.
If you are unsure how this new scheme will impact your payroll operations, employee costs, or compliance obligations, feel free to contact us for professional assistance.
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FORM EA & CP58 的区别
🚨 FORM EA & CP58 的区别，别搞错了！
很多老板和纳税人都会以为：
👉 Form EA 和 CP58 是一样的东西
但其实，这两份文件完全不同。
如果搞错，不只是影响报税，还有可能涉及税务合规风险！⚠️
📌 什么是 Form EA？
Form EA 是发给：
👉 公司员工（Employees）
主要记录员工一整年的雇佣收入，包括：
✔ 薪水
✔ 津贴
✔ Bonus / 佣金
✔ 员工福利与福利金
📅 雇主通常需要在每年 2月28日前 提供给员工，方便员工进行个人报税。
📌 什么是 CP58？
CP58 是发给：
👉 代理、经销商、佣金人员（非公司员工）
内容通常包括：
✔ 佣金
✔ 奖励金 / Incentive
✔ 现金奖励
✔ 非现金奖励（例如汽车、旅游、礼券等）
📅 CP58 一般需要在每年 3月31日前 发出。
⚠️ 两者最大的区别是什么？
Form EA
✔ 给员工
✔ 属于雇佣收入
✔ 存在 employer-employee relationship（雇佣关系）
CP58
✔ 给代理 / 经销商 / 非员工
✔ 属于佣金或商业性质收入
✔ 不属于雇佣关系
💥 如果做错会怎样？
如果错误分类、漏发文件，或没有正确申报，可能会面对税务处罚：
❌ 罚款 RM200 – RM20,000
❌ 或监禁不超过 6 个月
❌ 或两者兼施
👨💼 老板 & HR 一定要注意
企业在处理 payroll 与税务时，建议特别留意：
📌 不要把员工误当成 CP58 对象
📌 不要遗漏代理 / 经销商的佣金收入
📌 不要等到报税季才开始整理资料
提早整理与正确分类，才能减少报税错误与合规风险。
💡 总结
虽然 Form EA 和 CP58 都与收入有关，但适用对象完全不同。正确了解两者区别，不仅能帮助公司更顺利处理报税，也能避免不必要的罚款与税务问题。
需要协助处理 Payroll、Form EA、CP58 或税务合规问题？欢迎联系 HBA Global 获取专业协助。
Form EA vs CP58 in Malaysia
🚨 Form EA vs CP58 in Malaysia: What’s the Difference? Don’t Get It Wrong!
Many employers and taxpayers in Malaysia assume that Form EA and CP58 are the same thing.
But in reality, these two forms serve completely different purposes — and using the wrong one may affect tax reporting and compliance. ⚠️
📌 What Is Form EA?
Form EA is issued to:
👉 Employees (under employment relationship)
It summarizes the employee’s yearly employment income and benefits, including:
✔ Salary
✔ Allowances
✔ Bonus / Commission
✔ Employee benefits & perquisites
📅 Employers are generally required to provide Form EA to employees by 28 February each year to assist with personal income tax filing.
📌 What Is CP58?
CP58 is issued to:
👉 Agents, dealers, distributors, or commission earners
(people who are NOT company employees)
It includes payments such as:
✔ Commission
✔ Incentives / Bonuses
✔ Cash rewards
✔ Non-cash rewards (cars, travel packages, vouchers, gifts, etc.)
📅 CP58 should generally be issued by 31 March each year for income reporting purposes.
⚠️ What’s the Main Difference?
Form EA
✔ For employees
✔ Employment income
✔ Employer-employee relationship exists
CP58
✔ For agents / distributors / commission earners
✔ Business or incentive income
✔ No employment relationship
💥 What Happens If You Get It Wrong?
Incorrect reporting or failure to issue the required forms may expose businesses to penalties under Malaysian tax regulations.
Potential consequences may include:
❌ Fines ranging from RM200 to RM20,000
❌ Imprisonment up to 6 months
❌ Or both
👨💼 Important Reminders for Employers
Business owners and HR teams should take note:
📌 Do not mistakenly treat employees as CP58 recipients
📌 Do not overlook commissions or incentive payments made to agents
📌 Do not wait until tax season to organize records
Proper classification and documentation are important to ensure smooth tax filing and compliance with LHDN requirements.
💡 Final Thoughts
Although Form EA and CP58 may seem similar, they apply to completely different categories of income recipients. Understanding the distinction helps businesses avoid reporting errors, penalties, and unnecessary tax complications.
Need help with payroll, Form EA preparation, CP58 issuance, or tax compliance? HBA Global is here to support your business with professional guidance and solutions.
2026 SOCSO 新政策：不只是工伤，现在变成 24 小时保障？
🚨 2026 SOCSO 新政策：不只是工伤，现在变成 24 小时保障？
很多人一直以为：
👉 SOCSO / PERKESO 只有工作受伤才能 claim
👉 上班途中车祸才有保障
但从 2026年6月1日开始，马来西亚将正式推行新的：
🛡️ Skim LINDUNG 24 Jam（24小时保障计划）
根据 PERKESO / SOCSO 最新公布的新制度，保障范围将从原本的“工伤保障”，扩大至更多 非工作相关意外（Non-Employment Injury）。
📌 什么意思？
【以前】
SOCSO 主要保障：
✔ 工作期间受伤
✔ 上下班途中发生意外
【现在】
新制度下，以下情况也可能受到保障：
✔ 在家跌倒受伤
✔ 周末外出发生意外
✔ 买菜途中发生事故
✔ 做运动受伤
✔ 非工作时间发生的意外事故
简单来说：
👉 PERKESO 不再只是 “工作时保障”
👉 而是升级成 “24小时社会保障”
💰 谁承担费用？
根据目前公布的信息：
📌 这项新计划属于 强制性缴纳
📌 但费用将由员工承担
预计分阶段增加：
2026–2027：+0.75%
2028–2030：+1.00%
2031 起：+1.25%
⚠️ 实际扣除金额仍会根据 PERKESO 最终公布的薪资表而定。
👨💼 老板 & HR 要特别注意什么？
这次更新不只是员工的事情，企业也需要同步调整：
📌 Payroll 系统必须更新
避免扣错或漏扣。
📌 员工会开始询问
HR / 雇主需要清楚解释新的 SOCSO 保障机制。
📌 发生事故时
公司可能需要协助员工处理 claim 文件与流程。
📌 合规风险增加
错误处理 SOCSO 扣款，可能导致公司面临罚款或合规问题。
💡 为什么政府要推出这个制度？
根据官方资料，过去有超过万宗意外索赔，因为发生在工作时间外而被拒绝。新的 LINDUNG 24 Jam 计划，主要是为了：
✔ 提供更全面的社会保障
✔ 减轻员工与家庭的财务风险
✔ 提升马来西亚社会保障制度水平
⚠️ 小提醒
目前部分细节（包括最终实施机制与缴纳表）仍可能随着 PERKESO 最新公告而更新。企业与 HR 建议持续关注官方资讯，并提前做好 payroll 与员工沟通准备。
📌 总结
2026 年开始，SOCSO 不再只是 “工伤保障”。
对于员工来说，虽然薪资会被额外扣一点，但换来的是更全面的 24 小时保障。
而对于企业来说，这不只是 payroll 调整，更是新的合规责任。
需要协助处理 Payroll、SOCSO、HR 合规或员工薪资系统更新？欢迎联系 HBA Global 获取专业协助。