What are the contribution rates for EPF?

Under EPF rules, both employee and employer contributions are payable. Employee contributions are deducted from the employee's salary and paid to KWSP together with the employer contributions. Although the contribution rates are usually featured as a percentage of the salary subject to EPF, the percentage is approximate and the actual contributions must be taken from the EPF Contribution Table.

The EPF contribution rates vary according to the employee's age and whether they are a Malaysian/permanent resident. Foreigners who are not permanent residents are not obligated to contribute and different rates may apply if they do.

Below are the minimum rates of contribution. You may opt to contribute more; please click here to find out how.

Please note, effective from April 2020 wages (May 2020 contribution) until December 2020 wages (January 2021 contribution), the contribution rate was reduced from 11% to 7% for employees aged under 60. However, an employee can maintain their contribution rate at 11% - for more info please click here. If the contribution is maintained at 11%, the previous EPF Contribution Table applies.


Employees aged under 60

For Malaysians and Permanent Residents, and for Non-Malaysians registered as members before 1 August 1998 (section A of EPF Contribution Table):

Monthly salary of RM5,000 or less:

  • Employee contributes ~7% of their monthly salary
  • Employer contributes ~13% of the employee's salary

Monthly salary greater than RM5,000:

  • Employee contributes ~7% of their monthly salary
  • Employer contributes ~12% of the employee's salary

For Non-Malaysians registered as members from 1 August 1998 (section B of EPF Contribution Table):

  • Employees share: ~7% of their monthly salary
  • Employer’s share: RM5.00


Employees aged 60 and above

For Malaysians (section E of EPF Contribution Table): 

  • Employee contributes 0% of their monthly salary
  • Employer contributes ~4% of the employee's salary

For Permanent Residents, and for Non-Malaysians registered as members before 1 August 1998 (section C of EPF Contribution Table):

Monthly salary of RM5,000 or less:

  • Employee contributes: ~5.5% of their monthly salary
  • Employer contributes: ~6.5% of the employee's salary

Monthly salary greater than RM5,000:

  • Employee contributes: ~5.5% of their monthly salary
  • Employer contributes: ~6.0% of the employee's salary

For Non-Malaysians registered members from 1 August 1998 (section D of EPF Contribution Table) :

  • Employees share: ~5.5% of their monthly salary
  • Employer’s share: RM5.00








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