{"id":33334,"date":"2026-05-26T13:30:21","date_gmt":"2026-05-26T05:30:21","guid":{"rendered":"https:\/\/qne.cloud\/my\/?p=33334"},"modified":"2026-05-26T13:30:24","modified_gmt":"2026-05-26T05:30:24","slug":"epf-contribution-rate-malaysia-guide-for-employers","status":"publish","type":"post","link":"https:\/\/qne.cloud\/my\/epf-contribution-rate-malaysia-guide-for-employers\/","title":{"rendered":"EPF Contribution Rate 2026: Complete Guide for Malaysian Employers"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"33334\" class=\"elementor elementor-33334\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-686a35b e-flex e-con-boxed e-con e-parent\" data-id=\"686a35b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3529c17 elementor-widget elementor-widget-spacer\" data-id=\"3529c17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6a3d22 e-flex e-con-boxed e-con e-parent\" data-id=\"d6a3d22\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0da677 elementor-widget elementor-widget-image\" data-id=\"f0da677\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"835\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2026\/05\/EPF-Contribution-Rate-Malaysia-2026-e1779110670969.webp\" class=\"attachment-full size-full wp-image-33336\" alt=\"EPF Contribution Rate Malaysia 2026: Complete Guide for Malaysian Employers\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2026\/05\/EPF-Contribution-Rate-Malaysia-2026-e1779110670969.webp 1536w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2026\/05\/EPF-Contribution-Rate-Malaysia-2026-e1779110670969-300x163.webp 300w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2026\/05\/EPF-Contribution-Rate-Malaysia-2026-e1779110670969-1024x557.webp 1024w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2026\/05\/EPF-Contribution-Rate-Malaysia-2026-e1779110670969-768x418.webp 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95a831d elementor-widget elementor-widget-heading\" data-id=\"95a831d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">EPF Contribution Rate Malaysia 2026: Complete Guide for Malaysian Employers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58bfe3d elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"58bfe3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-9a9bc34 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t<span class=\"elementor-post-info__item-prefix\">Published on<\/span>\n\t\t\t\t\t\t\t\t\t\t<time>May 26, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-eb1118c elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-tags\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tQNE Software Malaysia Sdn. Bhd.\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30b23d1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"30b23d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33a44de e-flex e-con-boxed e-con e-parent\" data-id=\"33a44de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ab2c0a elementor-widget elementor-widget-text-editor\" data-id=\"6ab2c0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"106\" data-end=\"589\">If you run a business in Malaysia, staying on top of the EPF contribution rate Malaysia employers must follow in 2026 is not optional \u2014 it is a legal obligation under the Employees Provident Fund Act 1991. Understanding the correct EPF contribution rate Malaysia businesses need to apply helps employers avoid fines, interest charges, and compliance risks. Get it right and you protect your business, support your employees\u2019 retirement savings, and stay audit-ready all year.<\/p><p data-start=\"591\" data-end=\"983\">This guide covers everything Malaysian employers need to know about the EPF contribution rate Malaysia 2026 rules: the official KWSP 2026 rates broken down by age and citizenship, the full contribution table, updated foreign worker contribution requirements effective October 2025, and practical advice on automating EPF contribution rate Malaysia compliance through payroll software.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c75d763 e-con-full e-flex e-con e-child\" data-id=\"c75d763\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6a6cb28 e-con-full e-flex e-con e-child\" data-id=\"6a6cb28\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01a0058 elementor-widget elementor-widget-heading\" data-id=\"01a0058\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">11%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f04c32d elementor-widget elementor-widget-text-editor\" data-id=\"f04c32d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Employee contribution (under 60)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b6cca7 e-con-full e-flex e-con e-child\" data-id=\"6b6cca7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69d2fb6 elementor-widget elementor-widget-heading\" data-id=\"69d2fb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">13%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bc0897 elementor-widget elementor-widget-text-editor\" data-id=\"3bc0897\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Employer share (salary \u2264 RM5,000)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df91622 e-con-full e-flex e-con e-child\" data-id=\"df91622\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21d9ddd elementor-widget elementor-widget-heading\" data-id=\"21d9ddd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">12%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69d6d82 elementor-widget elementor-widget-text-editor\" data-id=\"69d6d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Employer share (salary &gt; RM5,000)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46a22e3 e-con-full e-flex e-con e-child\" data-id=\"46a22e3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a1ae77 elementor-widget elementor-widget-heading\" data-id=\"8a1ae77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2%<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b34d8d2 elementor-widget elementor-widget-text-editor\" data-id=\"b34d8d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Each party, foreign workers (Oct 2025)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66ea937 e-flex e-con-boxed e-con e-parent\" data-id=\"66ea937\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e48580 elementor-widget elementor-widget-spacer\" data-id=\"1e48580\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-62d9bc2 e-flex e-con-boxed e-con e-parent\" data-id=\"62d9bc2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36f5e90 elementor-widget elementor-widget-heading\" data-id=\"36f5e90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Is EPF (KWSP) and Why It Matters<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f491704 elementor-widget elementor-widget-text-editor\" data-id=\"f491704\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The\u00a0<strong>Employees Provident Fund<\/strong>\u00a0\u2014 known in Malay as\u00a0<em>Kumpulan Wang Simpanan Pekerja (KWSP)<\/em>\u00a0\u2014 is Malaysia&#8217;s mandatory retirement savings scheme. Established under the EPF Act 1991, it requires all private-sector employers to register with KWSP and contribute a portion of each employee&#8217;s monthly salary into their individual EPF account.<\/p><p>Contributions are split into two sub-accounts: Account 1 (70% of total contributions, locked for retirement) and Account 2 (30%, accessible for housing, education, and medical expenses before retirement). EPF declares annual dividends on these savings, which are tax-exempt and have historically been competitive with fixed deposit rates.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29f1d66 elementor-widget elementor-widget-text-editor\" data-id=\"29f1d66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Who must contribute?<\/strong>\u00a0All Malaysian citizens, permanent residents, and \u2014 as of October 2025 \u2014 non-Malaysian employees working under a contract of service are covered by mandatory EPF. Sole proprietors and self-employed individuals may contribute voluntarily through the\u00a0<em>i-Saraan<\/em>\u00a0scheme.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c7df6c elementor-widget elementor-widget-text-editor\" data-id=\"7c7df6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For employers, the EPF contribution rate Malaysia businesses apply each month is more than a statutory payroll deduction. It affects monthly cash flow, payroll software configuration, LHDN reporting, and audit exposure. Understanding the correct EPF contribution rate Malaysia 2026 requirements for each employee category is therefore essential for accurate payroll management and statutory compliance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f1ae86 e-flex e-con-boxed e-con e-parent\" data-id=\"7f1ae86\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4da36f elementor-widget elementor-widget-spacer\" data-id=\"a4da36f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7044c95 e-flex e-con-boxed e-con e-parent\" data-id=\"7044c95\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b146400 elementor-widget elementor-widget-heading\" data-id=\"b146400\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">EPF Contribution Rate 2026 Malaysia \u2014 Official Rates<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce6745c elementor-widget elementor-widget-text-editor\" data-id=\"ce6745c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2562\" data-end=\"2713\">The official EPF contribution rate Malaysia 2026 structure remains unchanged from the previous cycle. The temporary 9% employee reduction introduced during the Covid-19 pandemic officially ended in January 2022, and the standard employee contribution rate has remained at 11% for members below 60 years old.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29fd3ef elementor-widget elementor-widget-heading\" data-id=\"29fd3ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Malaysian Citizens and Permanent Residents (Under 60)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa7222f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"aa7222f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employee share: 11% of monthly wages<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employer share: 13% if monthly wages are RM5,000 or below; 12% if monthly wages exceed RM5,000<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a12504 elementor-widget elementor-widget-heading\" data-id=\"6a12504\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Malaysian Citizens and Permanent Residents (Age 60 and Above)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab67243 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ab67243\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employee share: 0% (contribution is voluntary)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employer share: Reduced to approximately 4% per month<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f204c92 elementor-widget elementor-widget-heading\" data-id=\"f204c92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Non-Malaysian Employees (Effective October 2025)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8ede50 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f8ede50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employee share: 2% of monthly wages<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employer share: 2% of monthly wages<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ed2d7e elementor-widget elementor-widget-text-editor\" data-id=\"6ed2d7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2562\" data-end=\"2713\">These updated foreign worker requirements are now part of the broader EPF contribution rate Malaysia 2026 framework employers must comply with.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83c8513 elementor-widget elementor-widget-text-editor\" data-id=\"83c8513\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Important for KWSP 2026 EPF calculator users:<\/strong>\u00a0For employees earning below RM20,000 per month, contributions must be calculated using the fixed amounts in EPF&#8217;s Third Schedule \u2014 not a direct percentage of exact salary. For salaries at or above RM20,000 per month, percentage-based calculation applies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e1cf893 e-flex e-con-boxed e-con e-parent\" data-id=\"e1cf893\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-93406e2 elementor-widget elementor-widget-spacer\" data-id=\"93406e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cba27c4 e-flex e-con-boxed e-con e-parent\" data-id=\"cba27c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b9407e elementor-widget elementor-widget-heading\" data-id=\"3b9407e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Full EPF Contribution Table 2026 (By Employee Category)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a836357 elementor-widget elementor-widget-text-editor\" data-id=\"a836357\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Use this official EPF contribution rate Malaysia reference table to identify the correct contribution category before processing payroll.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7f6266 elementor-widget elementor-widget-html\" data-id=\"e7f6266\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"overflow-x:auto; width:100%;\">\r\n  <table style=\"width:100%; border-collapse:collapse; min-width:900px; font-family:Arial, sans-serif;\">\r\n    \r\n    <thead>\r\n      <tr style=\"background:#00174D; color:#ffffff;\">\r\n        <th style=\"padding:12px; border:1px solid #ddd; text-align:left;\">Employee Category<\/th>\r\n        <th style=\"padding:12px; border:1px solid #ddd; text-align:left;\">Age Group<\/th>\r\n        <th style=\"padding:12px; border:1px solid #ddd; text-align:left;\">Employee Rate<\/th>\r\n        <th style=\"padding:12px; border:1px solid #ddd; text-align:left;\">Employer Rate<\/th>\r\n        <th style=\"padding:12px; border:1px solid #ddd; text-align:left;\">Notes<\/th>\r\n      <\/tr>\r\n    <\/thead>\r\n\r\n    <tbody>\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Malaysian citizen \/ PR<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Below 60<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">11%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">13% \/ 12%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">13% if wages \u2264 RM5,000; 12% if wages > RM5,000<\/td>\r\n      <\/tr>\r\n\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Malaysian citizen \/ PR<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">60 and above<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">0%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">~4%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Employee contribution voluntary; reduced employer rate applies<\/td>\r\n      <\/tr>\r\n\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Non-Malaysian (foreign worker)<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Below 60<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">2%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">2%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Mandatory from October 2025 under EPF Act amendment<\/td>\r\n      <\/tr>\r\n\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Non-Malaysian (foreign worker)<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">60 and above<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">0%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">~4%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Same reduced employer rate applies<\/td>\r\n      <\/tr>\r\n\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Self-employed (voluntary)<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Any age<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Flexible<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">N\/A<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">Via i-Saraan scheme; RM1\u2013RM60,000 per year<\/td>\r\n      <\/tr>\r\n    <\/tbody>\r\n\r\n  <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0803ede elementor-widget elementor-widget-heading\" data-id=\"0803ede\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.kwsp.gov.my\/en\/employer\/responsibilities\/mandatory-contribution\" target=\"_blank\" rel=\"noopener\">Source: KWSP Official \u2014 Employer Mandatory Contribution<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23d35bb elementor-widget elementor-widget-heading\" data-id=\"23d35bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sample EPF Contributions at Common Salary Levels (Malaysians Under 60)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a02fad elementor-widget elementor-widget-html\" data-id=\"6a02fad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"overflow-x:auto; width:100%;\">\r\n  <table style=\"width:100%; border-collapse:collapse; min-width:800px; font-family:Arial, sans-serif;\">\r\n    \r\n    <thead>\r\n      <tr style=\"background:#00174D; color:#ffffff;\">\r\n        <th style=\"padding:12px; border:1px solid #ddd; text-align:left;\">Monthly Salary<\/th>\r\n        <th style=\"padding:12px; border:1px solid #ddd; text-align:left;\">Employee (11%)<\/th>\r\n        <th style=\"padding:12px; border:1px solid #ddd; text-align:left;\">Employer Rate<\/th>\r\n        <th style=\"padding:12px; border:1px solid #ddd; text-align:left;\">Employer Amount<\/th>\r\n        <th style=\"padding:12px; border:1px solid #ddd; text-align:left;\">Total Monthly EPF<\/th>\r\n      <\/tr>\r\n    <\/thead>\r\n\r\n    <tbody>\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 2,000<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 220<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">13%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 260<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 480<\/td>\r\n      <\/tr>\r\n\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 3,000<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 330<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">13%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 390<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 720<\/td>\r\n      <\/tr>\r\n\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 5,000<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 550<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">13%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 650<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 1,200<\/td>\r\n      <\/tr>\r\n\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 7,000<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 770<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">12%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 840<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 1,610<\/td>\r\n      <\/tr>\r\n\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 10,000<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 1,100<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">12%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 1,200<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 2,300<\/td>\r\n      <\/tr>\r\n\r\n      <tr>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 15,000<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 1,650<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">12%<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 1,800<\/td>\r\n        <td style=\"padding:12px; border:1px solid #ddd;\">RM 3,450<\/td>\r\n      <\/tr>\r\n    <\/tbody>\r\n\r\n  <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-259dfe2 elementor-widget elementor-widget-text-editor\" data-id=\"259dfe2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>Note: Amounts above are illustrative approximations based on percentage rates. You are advised to always refer to EPF&#8217;s official Third Schedule for the exact fixed contribution amount applicable to each salary band. You can verify amounts using the <a href=\"https:\/\/secure.kwsp.gov.my\/KWSP_files\/contributionCalculator\/index_en.html\" target=\"_blank\" rel=\"noopener\">EPF calculator 2026.<\/a><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebf47b3 elementor-widget elementor-widget-heading\" data-id=\"ebf47b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Official EPF Third Schedule (Jadual Ketiga)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c42ea3 elementor-widget elementor-widget-heading\" data-id=\"2c42ea3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The complete fixed-amount contribution table as prescribed under the EPF Act 1991<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e3ae16 elementor-widget elementor-widget-text-editor\" data-id=\"9e3ae16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For all employees earning\u00a0<strong>below RM20,000 per month<\/strong>, KWSP requires employers to use the exact fixed contribution amounts from the Third Schedule \u2014 not a direct percentage calculation. The table lists every salary band with its corresponding employee and employer contribution amounts, and must be used when running payroll to ensure full compliance.<\/p><p>The version below reflects the latest schedule effective\u00a0<strong>1 October 2025<\/strong>, which incorporates the mandatory foreign worker contribution rates alongside the standard Malaysian citizen and PR rates.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b75514 e-con-full e-flex e-con e-child\" data-id=\"5b75514\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-45b4fe1 e-con-full e-flex e-con e-child\" data-id=\"45b4fe1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18f2d87 elementor-widget elementor-widget-heading\" data-id=\"18f2d87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Third Schedule \u2014 Effective 1 October 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-350e1e4 elementor-widget elementor-widget-heading\" data-id=\"350e1e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Applicable to October 2025 salary\/wage onwards  \u00b7  Source: KWSP Official\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c9749fe e-con-full e-flex e-con e-child\" data-id=\"c9749fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b9c4a4 elementor-widget elementor-widget-button\" data-id=\"7b9c4a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.kwsp.gov.my\/documents\/d\/guest\/jadual-ketiga-bi-1-oct-2025\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See PDF and Download<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df6366c e-flex e-con-boxed e-con e-parent\" data-id=\"df6366c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9830700 elementor-widget elementor-widget-spacer\" data-id=\"9830700\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f9d8878 e-flex e-con-boxed e-con e-parent\" data-id=\"f9d8878\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1ef7f6 elementor-widget elementor-widget-heading\" data-id=\"e1ef7f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">New Rules: Foreign Worker EPF Contributions from October 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b3ddb1 elementor-widget elementor-widget-text-editor\" data-id=\"5b3ddb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>One of the most significant\u00a0EPF employer contribution Malaysia\u00a0changes in recent years took effect on\u00a01 October 2025: EPF contributions became mandatory for non-Malaysian employees for the first time. Employers who have foreign workers on payroll must now ensure they are registered and contributing.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3b093a elementor-widget elementor-widget-heading\" data-id=\"e3b093a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Changed<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8eec278 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8eec278\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Both the employer and employee each contribute 2% of monthly wages<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Registration is mandatory for all eligible non-Malaysian employees working under a contract of service<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Foreign workers aged 60 and above follow the same reduced-rate rules as Malaysian employees in that age group<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41c1657 elementor-widget elementor-widget-heading\" data-id=\"41c1657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Employer Action Checklist for Foreign Workers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-765b075 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"765b075\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Register all eligible non-Malaysian employees with EPF immediately if not yet done<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Update employment contracts to reflect the EPF deduction<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Communicate the new EPF contribution rate Malaysia rules clearly to foreign employees<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Configure your payroll software to apply the 2%\/2% rate for this employee category<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f5c45d elementor-widget elementor-widget-text-editor\" data-id=\"3f5c45d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Compliance risk:<\/strong>\u00a0Failure to register and contribute for eligible foreign workers is an offence under the EPF Act, carrying potential fines of up to RM20,000 or imprisonment of up to 3 years, or both. Do not delay updating your payroll records.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d132a67 e-flex e-con-boxed e-con e-parent\" data-id=\"d132a67\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-242d00b elementor-widget elementor-widget-heading\" data-id=\"242d00b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to Calculate EPF Contributions (With Examples)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8198c72 elementor-widget elementor-widget-text-editor\" data-id=\"8198c72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Calculating EPF manually involves two steps: identifying the correct rate based on the employee&#8217;s age, citizenship, and salary level, then applying either the Third Schedule fixed-amount lookup (for salaries below RM20,000) or the direct percentage method (for salaries at or above RM20,000).<\/p><p><strong>Example 1 \u2014 Local Employee Earning RM4,500\/Month (Under 60)<\/strong><\/p><ul><li>Employee contributes: RM4,500 \u00d7 11% =\u00a0<strong>RM 495<\/strong><\/li><li>Employer contributes: RM4,500 \u00d7 13% =\u00a0<strong>RM 585<\/strong>\u00a0(salary is \u2264 RM5,000)<\/li><li>Total monthly EPF:\u00a0<strong><strong>RM 1,080<\/strong><\/strong><p>\u00a0<\/p><\/li><\/ul><p><strong>Example 2 \u2014 Local Employee Earning RM8,000\/Month (Under 60)<br \/><\/strong><\/p><ul><li>Employee contributes: RM8,000 \u00d7 11% =\u00a0<strong>RM 880<\/strong><\/li><li>Employer contributes: RM8,000 \u00d7 12% =\u00a0<strong>RM 960<\/strong>\u00a0(salary exceeds RM5,000)<\/li><li>Total monthly EPF:\u00a0<strong><strong>RM 1,840<\/strong><\/strong><p>\u00a0<\/p><\/li><\/ul><p><strong>Example 3 \u2014 Foreign Employee Earning RM3,000\/Month<\/strong><\/p><ul><li>Employee contributes: RM3,000 \u00d7 2% =\u00a0<strong>RM 60<\/strong><\/li><li>Employer contributes: RM3,000 \u00d7 2% =\u00a0<strong>RM 60<\/strong><\/li><li>Total monthly EPF:\u00a0<strong>RM 120<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92fe2bb elementor-widget elementor-widget-text-editor\" data-id=\"92fe2bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Rounding rule:<\/strong>\u00a0KWSP requires that total contributions including cents be rounded up to the next whole ringgit. Employers must not calculate EPF based on exact percentages for salaries below RM20,000 \u2014 the Third Schedule fixed amounts must be used. Refer to the\u00a0<a href=\"https:\/\/secure.kwsp.gov.my\/KWSP_files\/contributionCalculator\/index_en.html\" target=\"_blank\" rel=\"noopener\">EPF calculator 2026<\/a>\u00a0for accurate <a href=\"https:\/\/www.kwsp.gov.my\/documents\/d\/guest\/jadual-ketiga-bi-1-oct-2025\" target=\"_blank\" rel=\"noopener\">Third Schedule lookups.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-868f890 e-flex e-con-boxed e-con e-parent\" data-id=\"868f890\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8644ad elementor-widget elementor-widget-spacer\" data-id=\"a8644ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0eaa9e8 e-flex e-con-boxed e-con e-parent\" data-id=\"0eaa9e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-915ce42 elementor-widget elementor-widget-heading\" data-id=\"915ce42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Deadlines, Penalties &amp; Employer Obligations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d5013 elementor-widget elementor-widget-heading\" data-id=\"20d5013\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Monthly Payment Deadline<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c265048 elementor-widget elementor-widget-text-editor\" data-id=\"c265048\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"step-num\">All EPF contributions for a given salary month must be submitted and paid to KWSP by the\u00a0<strong>15th of the following month<\/strong>. For example, EPF for January 2026 salaries must be paid by\u00a0<strong>15 February 2026<\/strong>.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5331b3e elementor-widget elementor-widget-heading\" data-id=\"5331b3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Late Payment Consequences<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a67ca3 elementor-widget elementor-widget-text-editor\" data-id=\"3a67ca3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"step-num\"><div class=\"step-num\"><ul><li>Late payment charges are calculated based on the prevailing EPF dividend rate plus 1% per annum on the outstanding amount<\/li><li>Persistent non-compliance may result in criminal prosecution under Section 43(1) of the EPF Act: a fine not exceeding\u00a0<strong>RM10,000<\/strong>, imprisonment not exceeding\u00a0<strong>3 years<\/strong>, or both<\/li><li>Employers who fail to deduct EPF from employee wages face additional penalties separate from those for failure to remit contributions<\/li><\/ul><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04f3ff3 elementor-widget elementor-widget-heading\" data-id=\"04f3ff3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Other Key Employer Obligations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe857cf elementor-widget elementor-widget-text-editor\" data-id=\"fe857cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"step-num\"><div class=\"step-num\"><ul><li>Register new employees with EPF within\u00a0<strong>7 days<\/strong>\u00a0of commencement of employment (mandatory for employees earning RM5,000 or below)<\/li><li>Maintain accurate payroll records for a minimum of 7 years<\/li><li>Submit EPF contributions via the official\u00a0<em>i-Akaun<\/em>\u00a0employer portal or an approved payroll system<\/li><li>Issue payslips to employees showing EPF deductions for each pay period<\/li><\/ul><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2984c9f elementor-widget elementor-widget-text-editor\" data-id=\"2984c9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Reporting non-compliant employers:<\/strong>\u00a0Employees who suspect their employer is not remitting EPF contributions can report directly to EPF enforcement at\u00a0<strong>03-8922 6000<\/strong>\u00a0or visit any EPF branch. Employers caught not remitting after deducting from wages face the most serious penalties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09d52a4 e-flex e-con-boxed e-con e-parent\" data-id=\"09d52a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0bc8eb elementor-widget elementor-widget-spacer\" data-id=\"f0bc8eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25500b8 e-flex e-con-boxed e-con e-parent\" data-id=\"25500b8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-189d873 elementor-widget elementor-widget-heading\" data-id=\"189d873\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Automate Your EPF Compliance with QNE Cloud Payroll<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef31fa5 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"ef31fa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Stop calculating EPF manually. QNE Cloud Payroll auto-applies the correct 2026 contribution rates by age, salary, and citizenship \u2014 including the new October 2025 foreign worker rules. Generate i-Akaun-ready EPF files, PCB reports, and SOCSO submissions in minutes.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9c629a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a9c629a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/payroll.qne.cloud\/#\/passport\/register\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Explore QNE Cloud Payroll<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4253e5 elementor-widget elementor-widget-heading\" data-id=\"d4253e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Join thousands of Malaysian SMEs already on QNE Cloud Payroll<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cbf9705 e-flex e-con-boxed e-con e-parent\" data-id=\"cbf9705\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c84eb7b elementor-widget elementor-widget-spacer\" data-id=\"c84eb7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1d28b0 e-flex e-con-boxed e-con e-parent\" data-id=\"f1d28b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87c486a elementor-widget elementor-widget-heading\" data-id=\"87c486a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-967219f elementor-widget elementor-widget-n-accordion\" data-id=\"967219f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;default_state&quot;:&quot;expanded&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1570\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1570\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can an employee contribute more than 11% to EPF? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1570\" class=\"elementor-element elementor-element-358f869 e-con-full e-flex e-con e-child\" data-id=\"358f869\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95e881f elementor-widget elementor-widget-text-editor\" data-id=\"95e881f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. Employees who wish to save more for retirement can elect a higher voluntary contribution rate beyond the statutory 11%. The additional voluntary contribution is not matched by the employer. Employees wishing to do so should notify their employer in writing so payroll records can be updated.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1571\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1571\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Are EPF contributions tax-deductible for employers? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1571\" class=\"elementor-element elementor-element-d50bfee e-con-full e-flex e-con e-child\" data-id=\"d50bfee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7cb2fc7 elementor-widget elementor-widget-text-editor\" data-id=\"7cb2fc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. The employer&#8217;s share of EPF contributions is a deductible business expense for income tax purposes. Keep records of all EPF payments as these form part of your business expense claims submitted to LHDN during annual tax assessment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1572\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1572\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What wages are subject to EPF contribution? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1572\" class=\"elementor-element elementor-element-ea278d7 e-flex e-con-boxed e-con e-child\" data-id=\"ea278d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7543322 elementor-widget elementor-widget-text-editor\" data-id=\"7543322\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>EPF contributions apply to all payments in the nature of wages, including basic salary, overtime, commissions, allowances paid in cash, and certain bonuses. Excluded payments include travelling reimbursements, gratuities, retirement benefits, and retrenchment payments. Always refer to EPF&#8217;s official wages schedule to verify the treatment of specific allowance types.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1573\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1573\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the EPF contribution rate for employees aged 55\u201359? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1573\" class=\"elementor-element elementor-element-4297e0a e-flex e-con-boxed e-con e-child\" data-id=\"4297e0a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-393e912 elementor-widget elementor-widget-text-editor\" data-id=\"393e912\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Employees aged 55\u201359 who are Malaysian citizens or PRs follow the standard under-60 rate: 11% from the employee and either 12% or 13% from the employer depending on salary level. The reduced rates only apply from age 60 onwards.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1574\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1574\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can employers use the EPF calculator 2026 for payroll planning? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1574\" class=\"elementor-element elementor-element-e037ba1 e-flex e-con-boxed e-con e-child\" data-id=\"e037ba1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e79a37 elementor-widget elementor-widget-text-editor\" data-id=\"0e79a37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes, online\u00a0<strong>EPF calculator 2026<\/strong>\u00a0tools are useful for estimating contribution amounts and planning monthly payroll costs. However, always verify the output against EPF&#8217;s official Third Schedule for salaries below RM20,000. For ongoing payroll management, integrated payroll software that is updated to the current Third Schedule is more reliable than a standalone calculator.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Can an employee contribute more than 11% to EPF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Employees who wish to save more for retirement can elect a higher voluntary contribution rate beyond the statutory 11%. The additional voluntary contribution is not matched by the employer. Employees wishing to do so should notify their employer in writing so payroll records can be updated.\"}},{\"@type\":\"Question\",\"name\":\"Are EPF contributions tax-deductible for employers?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. The employer&#8217;s share of EPF contributions is a deductible business expense for income tax purposes. Keep records of all EPF payments as these form part of your business expense claims submitted to LHDN during annual tax assessment.\"}},{\"@type\":\"Question\",\"name\":\"What wages are subject to EPF contribution?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"EPF contributions apply to all payments in the nature of wages, including basic salary, overtime, commissions, allowances paid in cash, and certain bonuses. Excluded payments include travelling reimbursements, gratuities, retirement benefits, and retrenchment payments. Always refer to EPF&#8217;s official wages schedule to verify the treatment of specific allowance types.\"}},{\"@type\":\"Question\",\"name\":\"What is the EPF contribution rate for employees aged 55\\u201359?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Employees aged 55\\u201359 who are Malaysian citizens or PRs follow the standard under-60 rate: 11% from the employee and either 12% or 13% from the employer depending on salary level. The reduced rates only apply from age 60 onwards.\"}},{\"@type\":\"Question\",\"name\":\"Can employers use the EPF calculator 2026 for payroll planning?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, online\\u00a0EPF calculator 2026\\u00a0tools are useful for estimating contribution amounts and planning monthly payroll costs. However, always verify the output against EPF&#8217;s official Third Schedule for salaries below RM20,000. For ongoing payroll management, integrated payroll software that is updated to the current Third Schedule is more reliable than a standalone calculator.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>EPF Contribution Rate Malaysia 2026: Complete Guide for Malaysian Employers If you run a business in Malaysia, staying on top of the EPF contribution rate Malaysia employers must follow in [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":33382,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-33334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/33334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/comments?post=33334"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/33334\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media\/33382"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media?parent=33334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/categories?post=33334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/tags?post=33334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}