EPF Rules Currently Used
Rule Version: 2025-10
Effective Wages: From Oct 2025
Last Verified: 26/07/2026
Official Source: KWSP Jadual Ketiga ↗
EPF Account Allocation Structure
Understand how your monthly statutory EPF contributions are divided across the three accounts under EPF restructuring rules effective 11 May 2024.
Akaun Persaraan (75%)
Dedicated exclusively to long-term retirement accumulation. Cannot be withdrawn until reaching retirement age (55).
Akaun Sejahtera (15%)
Supports medium-term life goals: home purchases, education fees, critical health treatments, or partial withdrawals at age 50.
Akaun Fleksibel (10%)
Short-term flexible savings accessible for emergency needs or immediate personal requirements at any time.
Engine Worked Example: RM3,000 Monthly Salary (RM720 Total Contribution)
Akaun Persaraan (75%)
RM540
RM720 × 75%
Akaun Sejahtera (15%)
RM108
RM720 × 15%
Akaun Fleksibel (10%)
RM72
RM720 × 10%
Official Reference & Source Citation
Publisher: Employees Provident Fund (KWSP Malaysia)
Document / Schedule: KWSP Restructuring & Account Allocation Guidance
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) ↗