Every company is required to contribute EPF for its employees (made up from the employee's and employer's share) and to remit the contribution sum to KWSP before the 15th day of the following month. Failing to submit within the stipulated period will result in a late penalty charged by KWSP.

Effective from January 2018, the employees' monthly statutory contribution rates will be reverted from the current 8% to the original 11% for employees below the age of 60 and from 4% to 5.5% for those aged 60 and above. For the exact contribution amount, refer to the contribution table for 11%


What are the minimum contribution rates?

(For Employees aged 60 years old and below)

1. Monthly salary of RM5,000 or less:

  • Employee contributes 11% of his monthly salary.
  • Employer contributes an amount equivalent to 13% of the employee's salary

2. Monthly salary greater than RM5,000:

  • Employee contributes 11% of his monthly salary.
  • Employer contributes an amount equivalent to 12% of the employee's salary

(For Employees aged 60 years old and above and up to 75 years old)

The minimum contribution rates are halved:

1. Monthly salary of RM 5,000 or less:

  • Employee contributes 5.5% of his monthly salary.
  • Employer contributes an amount equivalent to 6.5% of the employee's salary

2. Monthly salary greater than RM 5,000:

  • Employee contributes 5.5% of his monthly salary.
  • Employer contributes an amount equivalent to 6% of the employee's salary
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