EPF Rules Currently Used
Rule Version: 2025-10
Effective Wages: From Oct 2025
Last Verified: 26/07/2026
Official Source: KWSP Jadual Ketiga ↗

Malaysian EPF (KWSP) Guides

Practical guides written in simple language for employees, employers, HR teams, and payroll staff.

How EPF Contributions Are Calculated in Malaysia

Step-by-step guide explaining Third Schedule wage bands, percentage rounding, and wage thresholds.

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EPF vs KWSP: What Is the Difference?

Explaining the naming terminology — Employees Provident Fund vs Kumpulan Wang Simpanan Pekerja.

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EPF Contributions for Foreign Workers (October 2025 Rules)

Comprehensive breakdown of mandatory 2% / 2% contribution requirements for non-Malaysian employees.

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EPF Accounts Structure Explained (Persaraan, Sejahtera, Fleksibel)

Detailed overview of 75% / 15% / 10% account allocation rules and withdrawal purposes.

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