EPF Rules Currently Used
Rule Version: 2025-10
Effective Wages: From Oct 2025
Last Verified: 26/07/2026
Official Source: KWSP Jadual Ketiga ↗
EPF Contribution on Bonus Malaysia
Calculate how much EPF is contributed on annual bonuses, performance incentives, or contract variable payments in Malaysia.
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
Does Bonus Attract EPF Contribution?
Direct Answer
Yes. Under the EPF Act 1991, bonuses and contractual variable payments are legally defined as wages and are subject to mandatory EPF contributions.
Engine Worked Example: RM2,000 Bonus Payment
Bonus Amount
RM2,000
Bonus Employee Share (11%)
RM220
Deducted from bonus
Bonus Employer Share (13%)
RM260
Paid by employer
Total EPF contribution generated by bonus: RM480.
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) ↗