EPF Calculator Malaysia (KWSP) 2026
Calculate your employee and employer EPF (KWSP) contributions using Malaysia’s current contribution schedule.
EPF is Malaysia’s Employees Provident Fund, known in Bahasa Melayu as Kumpulan Wang Simpanan Pekerja (KWSP).
Employee Mode: Calculate how much EPF is deducted from your salary
Calculation Breakdown
How was this calculated?
Annual Projections (Estimated)
Annual estimate assumes the same wages for 12 months.
EPF Account Allocation Breakdown
How the Calculation Works
EPF contribution amounts are calculated based on monthly wages and official EPF Third Schedule rules:
- 1. Wages up to RM20,000 use the official Third Schedule (Jadual Ketiga) fixed amount brackets.
- 2. Wages above RM20,000 use percentage calculations rounded up to the nearest Ringgit.
- 3. Rates vary by worker status, age category, and monthly wage level (≤ RM5,000 vs > RM5,000).
EPF Contribution Rates Summary
Standard contribution rates for Malaysian Citizens and Permanent Residents
| Category | Employee Rate | Employer Rate (Wages ≤ RM5,000) | Employer Rate (Wages > RM5,000) |
|---|---|---|---|
| Below 60 years | 11% | 13% | 12% |
| 60 years and above | 5.5% | 6.5% | 6% |
| Foreign Worker (Non-Malaysian) | 2% | 2% | |
For monthly wages of RM20,000 and below, employers are required by law to refer to the Third Schedule (Jadual Ketiga) for exact contribution amounts.
Employee vs Employer EPF Contributions
EPF contributions consist of two distinct shares deposited into the employee’s account:
Employee Contribution
Deducted directly from monthly wages. This forms your personal retirement savings.
Employer Contribution
Paid directly by the employer on top of agreed salary. Does not reduce employee take-home salary.
Total EPF Deposit
Both portions are credited monthly into the employee’s EPF account and split across Akaun Persaraan (75%), Akaun Sejahtera (15%), and Akaun Fleksibel (10%).
EPF Contributions for Foreign Workers
Effective 1 October 2025, EPF contributions became mandatory for non-Malaysian employees holding valid employment pass in Malaysia.
Mandatory contribution rate: 2% Employee + 2% Employer.
Domestic workers (such as maids and housekeepers) remain exempt from mandatory contribution.
Use Foreign Worker EPF Calculator →EPF Account Allocation Structure
Under the EPF restructuring effective 11 May 2024, monthly contributions are divided into three accounts:
Akaun Persaraan (75%)
Long-term retirement savings, accessible upon reaching retirement age (55).
Akaun Sejahtera (15%)
Medium-term needs such as housing, education, healthcare, and age 50 withdrawals.
Akaun Fleksibel (10%)
Short-term flexible savings accessible for emergency needs at any time.
Worked Calculation Examples
Sample EPF calculations for standard Malaysian salary levels.
RM3,000 Monthly Wage (Malaysian, Below 60)
Salary after EPF deduction: RM2,670
RM5,500 Monthly Wage (Malaysian, Below 60)
Salary after EPF deduction: RM4,895
RM2,500 Monthly Wage (Foreign Worker)
Salary after EPF deduction: RM2,450
Frequently Asked Questions (FAQ)
What is EPF in Malaysia?
EPF (Employees Provident Fund), known in Bahasa Melayu as KWSP (Kumpulan Wang Simpanan Pekerja), is Malaysia’s statutory retirement savings scheme for private-sector workers.
Is EPF the same as KWSP?
Yes. In Malaysia, EPF is the English name for the Employees Provident Fund, while KWSP is the Malay abbreviation for Kumpulan Wang Simpanan Pekerja. They refer to the exact same organization and fund.
How is EPF calculated in Malaysia?
For monthly wages up to RM20,000, calculations use fixed contribution amounts from the official EPF Third Schedule (Jadual Ketiga). For wages exceeding RM20,000, statutory percentage calculations (11% employee + 12% employer) are rounded up to the nearest Ringgit Malaysia.
Why doesn’t my EPF deduction equal flat 11% of my salary?
Because for wages RM20,000 and below, Malaysian law mandates using fixed wage brackets in the Third Schedule. EPF amounts are pre-calculated for each RM20 wage range rather than multiplying raw salary by 11%.
How much does my employer contribute to EPF?
For Malaysian/PR employees under 60, employers contribute 13% for monthly wages ≤ RM5,000, and 12% for wages > RM5,000. For foreign workers, employers contribute 2%.
What happens when salary exceeds RM5,000?
When an employee’s monthly wage exceeds RM5,000, the employer contribution rate drops from 13% to 12%. The employee contribution rate remains 11%.
What happens when wages exceed RM20,000?
For wages exceeding RM20,000, fixed Third Schedule tables no longer apply. Statutory percentage calculations (11% employee + 12% employer) are calculated directly on exact wages and rounded up to the nearest Ringgit.
Do foreign workers contribute to EPF in Malaysia?
Yes. Effective 1 October 2025, EPF contributions are mandatory for non-Malaysian employees holding valid work passes at a rate of 2% employee share + 2% employer share.
Does bonus attract EPF contribution?
Yes. Under the EPF Act 1991, contractual bonuses and performance variable payments are defined as wages and are subject to mandatory EPF contributions.
How does EPF work after age 60?
For employees aged 60 and above, the employee contribution rate drops to 5.5%, while the employer contribution rate drops to 6.5% (for wages ≤ RM5,000) or 6% (for wages > RM5,000).
What is Akaun Persaraan?
Akaun Persaraan receives 75% of your monthly EPF contribution and is dedicated to long-term retirement savings, accessible upon reaching age 55.
What is Akaun Sejahtera?
Akaun Sejahtera receives 15% of your monthly EPF contribution and supports medium-term needs like housing, education, healthcare, and age 50 withdrawals.
What is Akaun Fleksibel?
Akaun Fleksibel receives 10% of your monthly EPF contribution and acts as a flexible short-term savings pool accessible for emergency needs at any time.
Is this calculator operated by KWSP?
No. EPF-Calculator.my is an independent calculator website based on published official rules and is not affiliated with or endorsed by KWSP.
How often is the calculator updated?
Our calculation engine is verified immediately whenever KWSP or the Malaysian Ministry of Finance publishes statutory rule updates.
Calculation Methodology & Official Sources
Calculations are performed strictly according to published EPF schedules:
- Official EPF Website (kwsp.gov.my) (kwsp.gov.my) ↗
- EPF Act 1991 — Third Schedule (Jadual Ketiga)
For monthly wages RM20,000 and below, calculations reference exact Third Schedule brackets. Wages above RM20,000 use statutory percentage rates with ceiling rounding.
EPF-Calculator.my is an independent calculator based on publicly available contribution rules published by Malaysia’s Employees Provident Fund (KWSP). It is not affiliated with or endorsed by KWSP.