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 for Age 60 and Above
Rules and reduced contribution schedules for senior employees continuing employment after age 60 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
EPF Contribution Rules After Age 60
Direct Answer
For employees aged 60 and above, the employee EPF contribution rate drops to 5.5%. Employers contribute 6.5% for wages ≤ RM5,000 and 6% for wages > RM5,000.
Engine Worked Example: Age 60+ Employee (RM3,000 Wage)
Monthly Wage
RM3,000
Employee Share (5.5%)
RM165
5.5% senior rate
Employer Share (6.5%)
RM195
6.5% senior rate
Total EPF contribution: RM360 (compared to RM720 for workers below 60).
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) ↗