Data Sources & Authority
Calculations are derived exclusively from published official schedules of the Employees Provident Fund (KWSP), specifically the EPF Act 1991 Third Schedule (Jadual Ketiga).
Why the Third Schedule Matters
For monthly wages up to RM20,000, Malaysian law mandates referring to fixed Ringgit amounts rather than applying raw flat percentages. This eliminates discrepancies caused by variable decimal rounding across payroll systems.
Wage Band Matching & Rounding
- Wages ≤ RM5,000: Matches RM20 fixed brackets.
- Wages RM5,000.01 – RM20,000: Matches RM100 fixed brackets.
- Wages > RM20,000: Calculates statutory percentage rates with ceiling Ringgit rounding (`Math.ceil`). Zero sen.
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) ↗