EPF contribution rates 2026: employee 11%, employer 13% or 12%, check the amount by salary

Mandatory Employees Provident Fund (EPF) contributions are deducted from your salary every month, and your employer adds its own share. The current rates are set in the Third Schedule of the EPF Act 1991, in force for October 2025 wages, which is the November 2025 contribution month.

EPF contribution rates 2026 by status and age

This table is summarised from EPF's Employer Mandatory Contribution page, which states the rates are in force for October 2025 wages. Status: Confirmed.

The minimum age to register and contribute is 14, while the maximum contribution age is 75. Employers must pay both shares to EPF on or before the 15th of the following month, and may deduct the employee's share from the salary.

How the Third Schedule calculates contributions by wage band

EPF does not allow employers to calculate contributions using the exact percentage, except for salaries above RM20,000. The amount is taken from the wage bands in the Third Schedule:

• Salaries up to RM5,000: RM20 bands, for example RM3,240.01 to RM3,260.00.
• Salaries of RM5,000.01 to RM20,000: RM100 bands, for example RM5,000.01 to RM5,100.00.
• Salaries above RM20,000: the exact percentage, and amounts with sen are rounded up to the next ringgit.

Contributions are paid in whole ringgit without sen, and salaries of RM10 or less a month are not subject to contributions. Our check found that the amounts in the schedule equal the rate multiplied by the upper limit of the band, then rounded up to the whole ringgit.

The jump at a RM5,000 salary and example monthly amounts

At a salary of RM5,000, the employer contributes RM650 and the employee RM550. Once the salary exceeds RM5,000 by even one sen, the employer rate drops to 12%, but the band changes to RM5,000.01 to RM5,100.00. As a result, the employer pays RM612 (RM38 less) and the employee RM561 (RM11 more).

These figures are calculated using the Third Schedule for citizens under 60 without i-Topup.

Changes since October 2025 wages and Budget 2027 proposals

Non-citizen employees: 2% + 2%

According to EPF's Contribution for Non-Malaysian Citizen Employees page, mandatory contributions for non-citizen employees started with October 2025 wages. Employers must register and contribute for those holding a valid passport and work pass. Key points:

• Employee 2% and employer 2% on all salaries, until the employee reaches 75.
• Holders of the Visit Pass (Temporary Employment) or PLKS, Employment Pass and Student Pass are within scope.
• Contract workers of less than 3 months, part-time and casual workers are also covered.
• Domestic workers such as maids are not required to contribute, but may choose to.
• Contributions are calculated on a salary of at least the current minimum wage.

For example, a salary of RM3,000 produces RM60 for the employee and RM60 for the employer. PR and non-citizens who became members before 1 Aug 1998 stay at the rates in the first table above.

Budget 2027: EPF-related proposals are still Expected

The Budget 2027 Speech on 9 Oct 2026 did not announce any change to mandatory EPF contribution rates. The following measures have Expected status until they are implemented:

• Every citizen is automatically registered as an EPF member on turning 18.
• Members aged 55 and 60 can choose the i-Emas scheme to receive monthly withdrawals.
• Members under 55 can pay MediAsas premiums through Akaun Sejahtera. The MediAsas plan is expected to start in January 2027.
• The government agreed to raise the minimum wage from RM1,700 to RM2,000 from June 2027. Micro, small and medium enterprises (MSMEs) with sales below RM50 million are exempted.

At a salary of RM2,000, contributions under the current schedule are RM220 for the employee and RM260 for the employer. These figures are our calculation, not official EPF figures.

What it means for you

• Compare the EPF deduction on your payslip with the schedule. A deduction slightly different from exactly 11% is normal.
• Wages for EPF include bonuses, allowances and commissions, but not overtime pay. Also check the deduction in the month you receive a bonus.
• If you are close to 60, ask EPF or your employer when the age-60 rate starts applying on your payslip.
• If your salary has just passed RM5,000, the employer's share becomes 12% and your share rises slightly. Check your payslip after a pay rise.
• Check the contributions credited to your account in the EPF i-Akaun app or at kwsp.gov.my, typing that address yourself. If contributions are not credited, ask your employer first, then contact EPF through official channels.
• To contribute more than the mandatory rate, apply for i-Topup through i-Akaun or EPF form 17A/18A (AHL).
• Estimate your contributions and net salary with the Net Salary Calculator.
• Do not give your password, TAC/OTP or bank details to anyone who contacts you about EPF. Check suspicious messages with the Fake Aid Message Checker.