EPF Rules Currently Used
Rule Version: 2025-10
Effective Wages: From Oct 2025
Last Verified: 26/07/2026
Official Source: KWSP Jadual Ketiga ↗
Foreign Worker EPF Calculator Malaysia
Calculate mandatory EPF (KWSP) contributions for non-Malaysian workers. Effective 1 October 2025, non-Malaysian employees holding valid employment passes in Malaysia are subject to mandatory EPF contributions.
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
Mandatory EPF Rules for Non-Malaysian Employees
Direct Answer
Both the non-Malaysian employee and their employer contribute a flat 2% each of monthly wages. Contributions are rounded up to the nearest Ringgit Malaysia (RM).
Key Coverage & Exemptions
- Covered: All non-Malaysian employees in the private sector working under a valid employment pass or work permit.
- Exempt: Domestic workers (housekeepers, maids, private gardeners) remain exempt from mandatory EPF contributions.
- Legacy Pre-1998 Members: Foreign workers who registered as EPF members before 1 August 1998 follow standard citizen contribution schedules.
Worked Example: RM2,500 Monthly Wage (Foreign Worker)
Employee Share (2%)
RM50
RM2,500 × 2% (ceil)
Employer Share (2%)
RM50
RM2,500 × 2% (ceil)
Total Contribution
RM100
Salary after employee EPF deduction: RM2,450 (before other deductions).
Official Reference & Source Citation
Publisher: Employees Provident Fund (KWSP Malaysia)
Document / Schedule: KWSP Guidance for Non-Malaysian Employee Mandatory Contributions
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) ↗