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 Rates Malaysia 2026
Complete official statutory rate summary for Malaysian employees, employers, and foreign workers under current KWSP schedules.
| Category | Employee Rate | Employer Rate (Wages ≤ RM5,000) | Employer Rate (Wages > RM5,000) |
|---|---|---|---|
| Malaysian / PR (Below 60) | 11% | 13% | 12% |
| Malaysian / PR (Age 60 & Above) | 5.5% | 6.5% | 6% |
| Foreign Worker (Post-1998 Registration) | 2% | 2% | |
Why the RM5,000 Threshold Matters
For Malaysian/PR employees under 60, employers contribute 13% for monthly wages up to RM5,000. When monthly wages exceed RM5,000, the employer contribution rate transitions to 12%.
Engine-Verified Worked Examples
Example 1: RM4,500 Monthly Wage (≤ RM5,000 Threshold)
Employee Share (11%)
RM495
Employer Share (13%)
RM585
13% rate
Total EPF
RM1080
Example 2: RM6,000 Monthly Wage (> RM5,000 Threshold)
Employee Share (11%)
RM660
Employer Share (12%)
RM720
12% rate
Total EPF
RM1380
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) ↗