🇲🇾 Employees Provident Fund Act 1991 • Third Schedule KWSP

Malaysia EPF (KWSP) Contribution Calculator

Calculate your monthly statutory EPF / KWSP contributions: 11% employee deduction, 12% or 13% employer contribution, and the official 3-Account restructuring split in Malaysian Ringgit (MYR).

⚡ Common Salary Presets

Monthly Wage Parameters

RM
Total Monthly EPF Contribution
RM 1,380.00
Employee (11%): RM 660.00 | Employer (12%): RM 720.00

3-Account Distribution Matrix

Account Name Statutory Allocation Amount (MYR)
MS

Engr. Muhammad Shahzad

Verified Systems Specialist & Engineer

Principal systems architect and statutory compliance engineer. Specialist in Malaysian statutory frameworks, LHDN income tax schedules, EPF/KWSP regulations, and Bank Negara Malaysia financing guidelines.

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Frequently Asked Questions (Statutory FAQs)

What are the statutory EPF (KWSP) contribution rates in Malaysia?

For Malaysian citizen employees below age 60: Employee statutory rate is 11%; Employer rate is 13% for monthly wages of RM 5,000 and below, or 12% for monthly wages exceeding RM 5,000.

How does the new KWSP 3-Account structure work (effective May 2024)?

All monthly contributions are partitioned automatically: Akaun Persaraan (Account 1): 75% for retirement; Akaun Sejahtera (Account 2): 15% for housing, healthcare, and education; Akaun Fleksibel (Account 3): 10% accessible for unconditional withdrawals anytime.

What is the EPF contribution rate for senior employees aged 60 and above?

For employees aged 60 and above, the employee statutory contribution rate is 0%, while the employer contribution rate is 4%.

Are foreign workers required to contribute to EPF in Malaysia?

Effective recent Ministry of Finance policies, foreign workers are being phased into mandatory EPF coverage to ensure labor protection standards.

What types of allowances are subject to EPF deduction in Malaysia?

Wages subject to EPF include basic salary, commissions, bonuses, incentives, and taxable cash allowances. It excludes reimbursement of expenses, traveling allowances, and statutory severance termination benefits.