Not because PERKESO is not important.
But because the rules change faster than HR can update payroll.

This month, PERKESO changed two things.
Both affect one very common SME activity … HIRING PEOPLE

Last time, onboarding for new hire was simple.

Offer letter.
EPF.
SOCSO.
EIS.
Payroll.

Done.
Now, not so simple already.

Hiring is no longer just HR admin work.
Hiring is compliance work.
First change.

The first headache 🤬 is LINDUNG 24 JAM. LINDUNG 24 JAM for local employees is now voluntary.

This scheme covers accidents outside working hours.

24 hours.
Nationwide.
Paid by employee.
0.75% of wages.

At first, many people thought it was compulsory.

But as at 9 July 2026:

Local employees : voluntary.
Foreign workers : still compulsory.
Cost: borne by employee.
Employer: deduct and remit when applicable.

Sounds simple.

But HR headache starts here.

If local employee has not opted in, should payroll still deduct?
If HR deducts wrongly, staff may ask:
“Who allowed you to deduct my salary?”
So, don’t run payroll based on feeling.

For local employees, keep proper participation record before deduction.

The second headache 🤬 is vacancy reporting.

Before hiring, employers may need to report job vacancy to PERKESO (akan datang).

The penalty was first proposed up to RM10,000.

After feedback, it became tiered:
First offence: up to RM1,000.
Second offence: up to RM3,000.
Third and above: up to RM5,000.

But don’t panic.
PERKESO has announced a two-year moratorium.
Meaning, no immediate penalty during the transition.

They will issue compliance notice first.
So this is not panic time.
This is preparation time.

Your HR checklist should now include:

Before hiring, check vacancy reporting.
When staff joins, register EPF, SOCSO, EIS.
For LINDUNG 24 JAM, confirm local employee opt-in. Foreign workers remain compulsory.
Within 30 days, submit CP22 to LHDN if the employee is taxable or likely to be taxable.
And most importantly, keep written record.

Because “HR got do” is not evidence.
Document is evidence.
SME onboarding for new hire is no longer just offer letter, EPF, SOCSO, EIS and payroll in 2026

I really HATE PERKESO.

Read the full story in our blog
https://www.ktp.com.my/blog/perkeso-lindung/09july2026