Direct Answer
Effective 1 October 2025, non-Malaysian employees working in Malaysia under valid employment passes are subject to mandatory EPF contributions at a rate of 2% employee share and 2% employer share.
Engine Worked Example: RM3,000 Monthly Wage
Employee Share (2%)
RM60
Employer Share (2%)
RM60
Total EPF
RM120
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) ↗