EPF Contribution Rule Updates

Transparent record of verified material changes to Malaysian EPF statutory rules.

Rule Engine v2025-10 2026-07-26

Re-verified statutory EPF Third Schedule wage bands, ceiling rounding rules, and foreign worker mandatory contribution tables.

Who is affected: All employees, employers, and foreign workers in Malaysia Effective month: October 2025 wages onwards Source: Official KWSP Third Schedule (kwsp.gov.my)

Foreign Worker EPF Mandate 2025-10-01

Mandatory EPF contributions for non-Malaysian employees came into effect at a rate of 2% employee + 2% employer share.

Who is affected: Non-Malaysian employees and employers Effective month: October 2025 wages Source: KWSP Official Circular & EPF Act Amendments

EPF Account Restructuring 2024-05-11

Monthly contributions split into Akaun Persaraan (75%), Akaun Sejahtera (15%), and Akaun Fleksibel (10%).

Who is affected: All active EPF members below retirement age Effective month: May 2024 wages Source: KWSP Official Announcement