Human Resource (HR)

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HR

Employer’s responsibilities - EPF contribution

The Employees' Provident Fund (EPF) is a social security and retirement savings scheme by KWSP. Every employee and every employer of a person who is an employee within the meaning of this Act shall be liable to pay monthly contributions on the number of wages at the rate respectively set out in the Third Schedule.

An employer must make monthly payments on or before the 15th of the month following the stage of employees as below:

Stage 1 (Below 60 years old):

Employee’s Status	Monthly Contribution
- Malaysian - Permanent Residents (PR) - Non-Malaysians (registered as member before 1 August 1998)	RM5,000 and below - Employees share: 11% - Employer’s share: 13% More than RM5,000 - Employees share: 11% - Employer’s share: 12% (Ref Contribution Rate – Section A)*
- Non-Malaysians (registered as member from 1 August 1998)	- Employees share: 11% - Employer’s share: RM5.00 (Ref Contribution Rate – Section B)*

Employee’s Status

Monthly Contribution

- Malaysian
- Permanent Residents (PR)
- Non-Malaysians
(registered as member before 1 August 1998)

RM5,000 and below
- Employees share: 11%
- Employer’s share: 13%

More than RM5,000
- Employees share: 11%
- Employer’s share: 12%
(Ref Contribution Rate – Section A)*

- Non-Malaysians
(registered as member from 1 August 1998)

- Employees share: 11%
- Employer’s share: RM5.00
(Ref Contribution Rate – Section B)*

Stage 2 (After 60 years old):

Employee’s Status	Monthly Contribution
- Malaysian	No salary limit - Employees share: 0% - Employer’s share: 4% (Ref Contribution Rate – Section E)*
- Permanent Residents (PR) - Non-Malaysians (registered as member before 1 August 1998)	RM5,000 and below - Employees share: 5.5% - Employer’s share: 6.5% More than RM5,000 - Employees share: 5.5% - Employer’s share: 6% (Ref Contribution Rate – Section C)*
- Non-Malaysians (registered as member from 1 August 1998)	No salary limit - Employees share: 5.5% - Employer’s share: RM5.00 (Ref Contribution Rate – Section D)*

Employee’s Status

Monthly Contribution

- Malaysian

No salary limit
- Employees share: 0%
- Employer’s share: 4%
(Ref Contribution Rate – Section E)*

- Permanent Residents (PR)
- Non-Malaysians
(registered as member before 1 August 1998)

RM5,000 and below
- Employees share: 5.5%
- Employer’s share: 6.5%

More than RM5,000
- Employees share: 5.5%
- Employer’s share: 6%
(Ref Contribution Rate – Section C)*

- Non-Malaysians
(registered as member from 1 August 1998)

No salary limit
- Employees share: 5.5%
- Employer’s share: RM5.00
(Ref Contribution Rate – Section D)*

*Monthly Contribution Rate (Third Schedule) may refer this link: Third Schedule - KWSP

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