EPF Rules Currently Used
Rule Version: 2025-10
Effective Wages: From Oct 2025
Last Verified: 26/07/2026
Official Source: KWSP Jadual Ketiga ↗
Employer EPF Contribution Malaysia
Guide for employers, HR teams, and payroll officers on mandatory statutory employer EPF contributions and total payroll cost calculation.
Employee Mode: Calculate how much EPF is deducted from your salary
Calculation Breakdown
Monthly Wages RM0
Employee EPF Contribution
Employer EPF Contribution
Total EPF Contribution
Salary after employee EPF deduction, before other deductions RM0
Employer salary + EPF cost RM0
How was this calculated?
Annual Projections (Estimated)
Employee EPF per year RM0
Employer EPF per year RM0
Total EPF per year RM0
Annual estimate assumes the same wages for 12 months.
EPF Account Allocation Breakdown
Akaun Persaraan (75%) RM0
Akaun Sejahtera (15%) RM0
Akaun Fleksibel (10%) RM0
Ruleset Version: 2025-10
Effective Date: 01/10/2025
Rules last verified: 26/07/2026
Employer EPF Contribution Rules
Direct Answer
Employers must contribute 13% for Malaysian/PR employees earning RM5,000 or less, and 12% for employees earning above RM5,000. Employer contributions are paid in addition to the agreed salary and do not reduce the employee’s take-home pay.
Employer Cost Example: RM5,000 Monthly Salary
Basic Salary
RM5,000
Employer EPF Share (13%)
RM650
Paid by employer
Employer Salary + EPF Cost
RM5,650
Official Reference & Source Citation
Publisher: Employees Provident Fund (KWSP Malaysia)
Document / Schedule: EPF Act 1991 — Third Schedule (Jadual Ketiga)
Effective Date: October 2025 wages onwards
Last Checked by EPF-Calculator.my: 26/07/2026
Official Source Link: Visit Official KWSP Portal (kwsp.gov.my) ↗