Effective Date | 1 October 2025 |
Mandatory Coverage | All non-Malaysian citizen employees working in Malaysia who have a valid passport and a valid work permit issued by the Immigration Department of Malaysia permitting them to work |
Exemptions | Domestic servants (maids, cooks, cleaners) |
Contribution Rates | Employer: 2% of monthly wages |
Payment Deadline | Contributions for a given month must be paid to EPF on or before the 15th of the following month |
Example | Wages for October 2025 → Contribution deadline: 15 November 2025 |
Penalties for Non-Compliance | Late or non-payment may result in: |
Source: Employees Provident Fund (EPF / KWSP) Official Notice
Action Steps for Employers
- Identify all non-Malaysian employees under valid work permit.
- Register them with EPF before October 2025.
- Update payroll to deduct 2% from employees and contribute 2% from employer.
- Monitor pass expiry dates (contributions cease two months before expiry).
- Ensure monthly submission by the 15th deadline.
Non-Malaysian employees who contribute to the EPF will be entitled to EPF facilities and benefits, subject to EPF’s terms and conditions below:
Partial Withdrawal | Full Withdrawal | Voluntary Contribution | Other Facilities / Benefits |
Note: The Age 55 & 60 Partial Withdrawal are only available from April 2026 |
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